DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 8. That in the facts and circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law in placing reliance in para 5.14.8 and 5.14.9 of his order on certain evidences which were 'dumb' evidences. 9. That in the facts and circumstances of the case and in law the adjudication order

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 8. That in the facts and circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law in placing reliance in para 5.14.8 and 5.14.9 of his order on certain evidences which were 'dumb' evidences. 9. That in the facts and circumstances of the case and in law the adjudication order

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 8. That in the facts and circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law in placing reliance in para 5.14.8 and 5.14.9 of his order on certain evidences which were 'dumb' evidences. 9. That in the facts and circumstances of the case and in law the adjudication order

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 8. That in the facts and circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law in placing reliance in para 5.14.8 and 5.14.9 of his order on certain evidences which were 'dumb' evidences. 9. That in the facts and circumstances of the case and in law the adjudication order

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIKA INTERNATIONAL PVT. LTD.,

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

JUSTICE SUDHIR KUMAR JAIN J U D G M E N T SUDHIR KUMAR JAIN, J. 1. The present judgment shall decide Letters Patents Appeal filed by Batra Hospital & Medical Research Centre of Ch. Aishi Ram Batra Public Charitable Trust (hereinafter referred to as “the appellant”) against Batra Hospital Employees Union (hereinafter referred to as “the respondent”) to Digitally Signed

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

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

Trust, the donee has not applied such sums for charitable purposes, there is no substance in the allegation that the appellant has deviated the funds. 6.6.5. Against the allegation of charging exorbitant rates for accommodation fee submission of the Ld. AR in rejoinder remained that the allegation is based on the statement of one Shri Balwant Singh Minhas without appreciating

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

trust vis a vis subject\ndonations made to recipient \"registered\" charitable organizations.\n9. ON DEMURRER TOTAL LACK OF SCN INVALIDAT THE IMPUGNED\nASST: As evident from cursory look to impugned asst order dated 30.12.2018\npassed u/s 143(3) merely after notice u/s 142 11.10.2018 & 15.12.2018\nimpugned Asstt. is framed without any SCN (show cause notice) much less valid\nSCN being

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

In the result, appeal filed by the revenue is dismissed

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)

Trust, the donee has not applied such sums for charitable purposes, there is no substance in the allegation that the appellant has deviated the funds. 6.6.5 Against the allegation of charging exorbitant rates for accommodation fee submission of the Ld. AR in rejoinder remained that the allegation is based on the statement of one Shri Balwant Singh Minhas without appreciating

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

In the result, appeal filed by the revenue is dismissed

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

Trust, the donee has not applied such sums for charitable purposes, there is no substance in the allegation that the appellant has deviated the funds. 6.6.5 Against the allegation of charging exorbitant rates for accommodation fee submission of the Ld. AR in rejoinder remained that the allegation is based on the statement of one Shri Balwant Singh Minhas without appreciating

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

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

JUSTICE PURUSHAINDRA KUMAR KAURAV J U D G M E N T YASHWANT VARMA, J. 1. The Commissioner of Income Tax (Exemptions)1 has preferred the instant appeal assailing the correctness of the view expressed by the Income Tax Appellate Tribunal2 in its judgment dated 30 January 2017. On 16 April 2018 the appeal came to be admitted

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

JUSTICE PURUSHAINDRA KUMAR KAURAV J U D G M E N T YASHWANT VARMA, J. 1. The Commissioner of Income Tax (Exemptions)1 has preferred the instant appeal assailing the correctness of the view expressed by the Income Tax Appellate Tribunal2 in its judgment dated 30 January 2017. On 16 April 2018 the appeal came to be admitted

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

Charitable Trust declared during the year on running the restaurant. The reliance was placed on the following case laws: " State of Gujarat Vs Raipur Manufacturing Co. (1967) 19 STC 1 (SC) " Director of Supplies and Disposal Vs Ember Board of Revenue (1967) 20 STC 398 (SC) 8. Being aggrieved the assessee carried the matter

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

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4121-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4106-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4108-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page

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

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4126-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page

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

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4125-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

JUSTICE V.K.JAIN V.K. JAIN, J. 1. M/s Shankar Trading (P) Limited (hereinafter referred to as the assessee) is engaged in the business of Katha and Cutch and had taken on lease, with effect 2012:DHC:4107-DB ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page