BRIJBASI EDUCATION AND WELFAREW SOCIETY,MATHURA vs. ADDL.CIT, RANGE-1, GHAZIABAD

In the result ITA number 4573/del/2017 filed by the assessee for assessment year 2007 – 08 is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

reopening of the assessment the learned assessing officer has made the above addition as bogus donation. He referred to the page number 25 and 26 of the paper book wherein he has given the list of donation received stating the name, address and the date and amount of the donation received. He referred that 38 persons has given a donation

BRIJBASI EDUCATION AND WELFAREW SOCIETY,MATHURA vs. ADDL.CIT, RANGE-1, GHAZIABAD

In the result ITA number 4573/del/2017 filed by the assessee for assessment year 2007 – 08 is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

reopening of the assessment the learned assessing officer has made the above addition as bogus donation. He referred to the page number 25 and 26 of the paper book wherein he has given the list of donation received stating the name, address and the date and amount of the donation received. He referred that 38 persons has given a donation

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

charitable purpose as defined under Section 2(15) of the Act, i.e. advancement of any other object of general public utility” (emphasis supplied) Thus, when the predominant object of the assessee is to provide ‘medical relief’ by way of alleviating diseases through yog, which has also been consciously admitted by the assessing officer in more than one instance, a conclusion

ACIT, NEW DELHI vs. M/S. ESCORT LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2001-02

reopening of the assessment. 5. We have heard the rival submissions and perused the relevant material on record including the impugned order passed by the Ld. CIT(A). The facts of the case have already been reproduced above. The Escorts Heart Institute and Research Centre Delhi, a charitable society was merged within non- charitable society having identical name at Chandigarh

SANATAN DHARAM SHIKSHA SAMITTEE,HARYANA vs. ITO (EXEMPTIONS), ROHTAK

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/S. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [Pan: Aaets 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent

trust in had handed over the order of CIT (A) to the clerk of Chartered Accountant for filing of appeal, but that clerk from the office of Chartered Accountant has forgotten to take appropriate action in the matter within the time. It was only when the assessee contacted to its Chartered Accountant, this facts was noticed and appeal was filed

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.

reopening of the concluded assessments on the basis of the impugned order the fact remains that on the same facts, the assessing officer(s) had accepted this charitable status of the appellant in those years. In this regard, it is respectfully submitted that it is well settled that although the principle of res judicata is not applicable to income

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

reopening of the assessment. As regards to the addition made by the AO, the assessee submitted written submissions dated 30.07.2012 before the ld. CIT(A) which has been reproduced in para 3 of the impugned order and read as under: “The Assessing Officer has raised some Queries during the assessment proceedings u/s. 143(3) the assessee

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

reopening of the assessment. As regards to the addition made by the AO, the assessee submitted written submissions dated 30.07.2012 before the ld. CIT(A) which has been reproduced in para 3 of the impugned order and read as under: “The Assessing Officer has raised some Queries during the assessment proceedings u/s. 143(3) the assessee

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

SHRI RAM SHARNAM SABHA REGD.,PANIPAT vs. ITO(E), AMBALA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2015-16 Shri Ram Sharnam Sabha Regd., Ito(E), 588, Model Town, Panipat, Vs. Ambala, Room No. 208, 2Nd Floor, Bc Haryana - 122001 Bazar, Ambala Cantt. (Pan: Aaats4962K) Haryana – 122001 (Appellant) (Respondent)

reopened.” I find that the Assessing Officer did not consider this part of the judgement hence, the order of the assessing authority is erroneous. It is also noticed that Ld.CIT(A) on this issue has merely affirmed the view of the AO without adverting to the submissions of the assessee. This approach of the authorities below is contrary

SHRI RAM SHARNAM SABHA REGD.,PANIPAT vs. ITO(E), AMBALA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., Vs Ito(E), 588, Model Town, Panipat, Ambala, Haryana-122001. Haryana. Pan-Aaats4962K Appellant Respondent Appellant By Shri Shailendra Bajaj, Ca & Shri R.R.Maurya, Adv. Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 12.04.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Of Ld. Cit(A), Karnal Dated 24.09.2019. The Assessee Has Raised Following Grounds Of Appeal:-

reopened.” I find that the Assessing Officer did not consider this part of the judgement hence, the order of the assessing authority is erroneous. It is also noticed that Ld.CIT(A) on this issue has merely affirmed the view of the AO without adverting to the submissions of the assessee. This approach of the authorities below is contrary

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. ADDL. CIT, RANGE- 1,, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income

DIRECTOR OF INCOME TAX vs. SHREE RADHA KRISHAN CHARITABEL TRUST

charitable character. However, when the Assessing Officer (AO) was finalizing the income tax return for the Assessment Year 1997-98, he noticed that shares acquired by the trust amounting to `62.50 lacs were not disposed of within the time and they were hit by the provisions of Section 13(1)(d)(iii) of the Act. He, thus, reopened

DIRECTOR OF INCOME TAX vs. SHREE RADHA KRISHAN CHARITABEL TRUST

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

charitable character. However, when the Assessing Officer (AO) was finalizing the income tax return for the Assessment Year 1997-98, he noticed that shares acquired by the trust amounting to `62.50 lacs were not disposed of within the time and they were hit by the provisions of Section 13(1)(d)(iii) of the Act. He, thus, reopened

MAHAYANA THERAVADA VAJRAYANA BUDDHIST RELIGIOUS AND CHAITABLE TRUST,MEERUT vs. ACIT CENTRAL CIRCLE, MEERUT

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla

Charitable Trust (AY: 2024-25) Central Circle, Meerut under Section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years 2013-14 to 2015-16. 2. The brief facts leading to the case is this that the original assessment for the year under consideration was completed under Section

MAHAYANA THERAVADA VAJRAYANA BUDDHIST RELIGIOUS AND CHARITABLE TRUST,MEERUT vs. ACIT CENTRAL CIRCLE, MEERUT

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla

Charitable Trust (AY: 2024-25) Central Circle, Meerut under Section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years 2013-14 to 2015-16. 2. The brief facts leading to the case is this that the original assessment for the year under consideration was completed under Section

MAHAYANA THERAVADA VAJRAYANA BUDDHIST RELIGIOUS AND CHARITABLE TRUST,MEERUT vs. ACIT, CENTRAL CIRCLE, MEERUT

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla

Charitable Trust (AY: 2024-25) Central Circle, Meerut under Section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years 2013-14 to 2015-16. 2. The brief facts leading to the case is this that the original assessment for the year under consideration was completed under Section