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

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

20 crores while granting donations to other charitable trusts. The Assessing Officer5 took the view that extending donations to other charitable trusts would amount to utilization of the funds for a purpose other than those for which the surplus was accumulated under Section 11(2) and thus being violative of Section 11(3)(c) and Section

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

20 crores while granting donations to other charitable trusts. The Assessing Officer5 took the view that extending donations to other charitable trusts would amount to utilization of the funds for a purpose other than those for which the surplus was accumulated under Section 11(2) and thus being violative of Section 11(3)(c) and Section

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 made detailed arguments. Ld. Counsel submitted that proceedings against the Assessee were initiated u/s. 153C of the Act solely on the basis of documents which were found during the search conducted in the case of M/s Etcetera Entertainment and Sh. V. Mathiyalgan, who was the Vice Chancellor of SIMS Hapur, which is a Unit of Assessee trust

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

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

charitable purpose, then for the purpose of Section 11 it has to be treated as trust and income derived from carrying out such obligation has to be reckoned as income derived from property under the trust and therefore, on the ground also as raked by the ld. CIT (A), exemption u/s.11 cannot be denied. Accordingly, in view of the finding

DIRECTOR OF INCOME TAX (EXEMPT vs. THE DELHI PUBLIC SCHOOL SOCIETY

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

charitable trust or organization. He highlighted that besides, the arrangement with such outlying or satellite schools had existed since 1977 and the revenue consistently accepted the returns and never questioned the assessee or alleged that such activity amounted to business. Analysis: 20. The relevant provisions of law involved in the writ petition and these appeals is discussed hereafter. Section 10

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

10 Gian Sagar Educational & Charitable Trust cancellation of the registration of the assessee trust by the Pr. CIT is wholly unsustainable in law. It was submitted that u/s 12AA(3) of the Act, registration can be cancelled only when the Principal Commissioner is satisfied that activities of such trust or institution are not genuine or are not being carried

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

10(23C) which, it is well settled, is a provision closely interlinked to Section 80-G. Where the two expressions "charitable purpose" and "not for purposes of profit" are used in the same statute, in cognate provisions, even if situated at some distance from each other, they cannot be accorded the same meaning, without due justification. In the present case

JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

trust, society, or other association of persons established for charitable purposes. However, such exemption is subject to certain conditions and requirements, and the Commissioner of Income tax (Exemptions) has the power to grant or revoke the approval of such exemption. In the present case, the assessment order was made based on the order of the Commissioner of income tax (exemptions

CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

charitable purpose, then for the purpose of Section 11 it has to be treated as trust and income derived from carrying out such obligation has to be reckoned as income derived from property under the trust and therefore, on the ground also as raked by the ld. CIT (A), exemption u/s.11 cannot be denied. Accordingly, in view of the finding

M/S. MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT, DEHRADUN

In the result we dismiss the appeal of the assessee

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

10. If the intention of the legislature were to prohibit trusts of this nature from carrying on any activity for profit it would have made such a provision in the clearest terms that no such trust or institution shall carryon any activity for profit. . 11. Section 13(1)(bb) introduced in the Act with effect from April 1, 1977 provides

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable or religious purposes, to the extent to which such income is applied to such purposes in India. There is no exhaustive definition of the words “property held under trust” in the Act; however, sub-section (4) says that for the purposes of Section 11, the words “property held under trust” “includes a business undertaking so held”. Sub-section

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

Appeal is allowed

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

section 142(2A) while confirming the order of the Assessing Officer in denying exemption under sections 11/12 of the Act. 8.2 The ld. AR on queries raised by the Bench responded that assessee trust is not running shops or distribution of products and for those shoppings and distribution and selling of products, as on commercial basis different entity is there