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

22) of the Act was substituted by Section 10(23C)(vi) with effect from 1stApril, 1999, the assessee applied in (Form 56D) requesting for approval of exemption, under Section 10(23C)(vi) on 16.4.2007 for AY 2008-09 onwards. The Additional Director of Income Tax (E) issued show cause notice to the assessee directing it to file requisite evidence

DY.DIR. OF I.T. vs. SHANTI DEVI PROGRESSIVE EDU.SOCY

10(22) of the IT Act that the availability of the exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purpose and not for the purpose of profit. Any incidental surplus would, of course, not make it a profit making object, but the acid test is whether on overall

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 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

10 also.” 38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said

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

Appeal is allowed

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

section 10(22). The order of the Commissioner (Appeals) was, therefore, justified.” (emphasis supplied) Further, according to Halsbury’s Laws of England (4th Edition, Volume 5, paragraph 522) the advancement and propagation of education and learning generally are charitable purposes, even in the absence of an element of poverty in the class of beneficiaries, but the trust

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

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

Section 11(3) of the Act again arose for consideration of the Allahabad High Court in Commissioner of Income-tax (Central) Vs. J.K. Charitable Trust10. While answering the aforesaid question, the Allahabad High Court significantly observed as under:- “21. Now, the question is whether the donations made by the assessee-trust to other charitable trusts

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

Section 11(3) of the Act again arose for consideration of the Allahabad High Court in Commissioner of Income-tax (Central) Vs. J.K. Charitable Trust10. While answering the aforesaid question, the Allahabad High Court significantly observed as under:- “21. Now, the question is whether the donations made by the assessee-trust to other charitable trusts

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

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

ADIT(OSD)(E), NEW DELHI vs. BIRD EDUCATION SOCIETY FOR TRAVEL & TOURISM, NEW DELHI

In the result, the Revenue’s appeal is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

section 10(22) of the Act. The following extract from the said judgment brings out this fact:- "It is significant to note that while a trust holding property for a charitable

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

MOOL CHAND KHAIRATI RAM TRUST vs. DIRECTOR OF INCOME TAX (EXEMPTIONS)

The appeal is disposed of

22. We are unable to accept the contention that the expression “such purposes” would mean any charitable or religious purpose, even if the said purpose is not the purpose for which the property is held in Trust. The contention that as long as the Assessee applies the income from a property held in Trust for charitable or religious purpose