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633 results for “charitable trust”+ Deductionclear

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Key Topics

Section 11139 Section 12A88 Exemption63 Addition to Income51 Section 143(1)50 Deduction42 Section 143(3)41 Disallowance39 Section 15434 Section 11(2)

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR

Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

charitable purpose by ignoring the submissions of the appellant and facts of the case that the appellant trust has deducted

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

Showing 1–20 of 633 · Page 1 of 32

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30

Charitable Trust28

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR

Section 115Section 115BSection 133(6)

Charitable Trust [totaling to Rs.22,53,53,785/-] on account of non-genuineness and creditworthiness of the of the donors. The reason for such disallowance and its break-up are as under : 5.1.1. The A.O. did not allow any deduction

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA-808/2017HC Delhi31 May 2024

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

ITA 745/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

For Appellant: Ms. Sunita Singh, CIT DRFor Respondent: Sh. Rohit Jain, Advocate

Section 11Section 12Section 143Section 2(15)

charitable nature as per the first and second proviso of sec.2(15) of IT Act. Accordingly the trust no longer remains entitled for deduction

DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

ITA 779/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jul 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

For Appellant: Shri Rohti Jain, AdvocateFor Respondent: Ms nidhi Srivastava, C.I.T. DR

Section 11Section 12ASection 43B

charitable purpose u/s 2 (15) talks about the advancement of any other object of general public utility. The aforesaid predominant objects and the vision make it clear that the objects of the appellant are to provide 'medical relief 'impart education' to the society at large and 'relief to the poor' hence the proviso to section 2 (15) does not apply

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

ITA/17/2011HC Delhi10 May 2012

Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

ITA - 17 / 2011HC Delhi10 May 2012

Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3608/DEL/2015[2006-07 (F.Y.- 2005-06)]Status: DisposedITAT Delhi25 Jan 2019

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca

Section 133ASection 194ASection 194ISection 194JSection 197Section 2Section 2(28)Section 201(1)Section 44A

Charitable Trust without appreciating the fact that certificate u/s 197 issued to the said trusts were not valid for the whole financial year 2005- 06. 2. Whether on the facts and circumstances of the case the Ld. CIT(A) has erred in deleting addition on account of non- deduction

ITO (E), WARD- 2(2), NEW DELHI vs. SHRI SWAMI SATYANAND DHARMARTH TRUST, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

deduction was not being applied for charitable purpose. As a result, double benefit was being claimed by the trusts and institutions

DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

ITA 4775/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Oct 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Shailesh Gupta, C.A. And Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms. Sarita Kumari, CIT-DR

Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 154Section 263Section 68

trust under section 154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

ITA 4692/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Oct 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Shailesh Gupta, C.A. And Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms. Sarita Kumari, CIT-DR

Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 154Section 263Section 68

trust under section 154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable

C.I.T vs. SHANKAR TRADING CO. PVT LTD

The appeals stand disposed of

ITA - 731 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

THE COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO. P. LTD.

The appeals stand disposed of

ITA - 361 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S SHANKAR TRADING CO. P. LTD

The appeals stand disposed of

ITA - 247 / 2002HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

COMMISSIONER OF INCOME TAX III vs. M/S SHANKAR TRADING CO.P.LTD

The appeals stand disposed of

ITA - 1207 / 2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/246/2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

ITA - 842 / 2011HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA - 53 / 2000HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

ITA/482/2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

deductions by checking payments made or benefits granted made to closely connected persons and entities ostensibly for the goods sold or services rendered by them. Admittedly, Mehta Charitable Prajnalay Trust