DCIT (E), NEW DELHI vs. M/S SPIRITUAL REGENERATION MOVEMENT FOUNDATION OF INDIA,, NEW DELHI

Bench: Sh. N. K. Billaiya & Sh. Kul Bharatassessment Year: 2011-12

charitable purposes. As and when the loan is returned to the trust, it will be treated as income of that year”. The last sentence is clear and unambiguous and needs no elaboration. (iii) The assessee's reliance on the quoted case laws will not help the assessee as the factual & legal position as stated above squarely makes it clear that

ITO (E), NEW DELHI vs. BHAI HOSPITAL TRUST, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Garg & Sh. N.K. Billaiyaassessment Year: 2007-08 Ito (E) Bhai Hospital Trust Trust Ward-Iii Vs 55, Hanuman Road, Laxmi Nagar Distt. Centre Connaught Place, New Delhi New Delhi-1100001 Pan No.Aaatb0492M (Appellant) (Respondent)

charitable activities as professed in the' trust deed and as envisaged in the claim of benefits of exemption u/s. 12A ; in terms of requirements of section 2(15) and further conditionalities of sections 11,12 and 13 of the I.T.Act. Accordingly the benefits of Section 11 and 12 are denied to the assessee. ii) By holding the shares

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

Charitable Trust and Institutions\nIncome of any fund or institution or trust or any university or other educational\ninstitution or any hospital or other medical institution referred to in sub-clause (iv)\nor sub-clause (v) or ub-clause (vi) or sub-clause (via) of clause (23C) of section 10\nor any trust or institution registered u/s 12AA or 12AB

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

Trust (Chennai): 107 ITD 493 (Chn. Trib.) xxiv) DCIT v. Vellore Institute of Technology: 46 SOT 224 (Chn. Trib.) 29 32. He accordingly submitted that since the assessee is engaged in the activity of achieving charitable purpose by providing medical relief and surplus, if any, from such activity is to be retained by the society, the assessee is clearly eligible

DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S BAGRI FOUNDATION

Trust duly registered under Section 12AA and duly recognized under Section 80G(5)(vi) of the Income Tax Act, 1961 for the Assessment Year 2010:DHC:3202-DB 2003-04 at Rs.31,38,840/- and initiating penalty proceedings against the Assessee for furnishing inaccurate particulars of its income. 2. The Assessee for the relevant year filed return declaring „Nil‟ income

CARE TODAY FUND,NEW DELHI vs. ITO WARD EXEMPTION 1(3), CIVIC CENTRE NEW DELHI

In the result, the appeal of assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Care Today Fund, Vs. Income Tax Officer, F-26, First Floor, Exemption 1(3), Connaught Place, New Delhi New Delhi-1100 01 Pan :Aaatc3762B (Appellant) (Respondent)

charitable purpose. Vide notice under Section 142(1) dated 19.12.2019, explanation to specific queries raised was sought. The assessee filed his replies accordingly. On completion of proceeding, Ld. AO vide order dated 27.12.2019, made addition of Rs.1,89,64,378/- as deemed income. 4. Against order dated 27.12.2019 of Ld. AO, the appellant/assessee preferred appeal before

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX- DELHI vs. M/S MANSAROVER COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (DCT) (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Charitable Trusts claiming exemption u/s 11 of the Act. 10. Per contra, the ld. DR relied upon the orders of the authorities below. 11. We have heard the rival submissions and have perused the relevant material on record. The relevant provision for fastening the liability for failure to deduct TDS are contained in section

DY. COMMISSIONER OF INCOME TAX, CGO COMPLEX, HAPUR CHUNGI vs. KANPUR DEVELOPMENT AUTHORITY, MOTIJHEEL, KANPUR

In the result, Appeal of the Revenue is dismissed

trust deed of the assessee. In these facts and\ncircumstances of the case, the proviso to Section 2(15) is not applicable to\nthe facts and circumstances of the case, and the assessee was entitled\nto exemption provided under Section 11 for the relevant assessment\nyear.\n29. From the record, it also appears that the \"Authority\" had been\nmaintaining infrastructure

EFFORT FOUDATION (N.G.O),DELHI vs. ITO , DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect