BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

vi) - Whether Special Leave Petition filed against impugned order was to be dismissed - Held, yes [Paras 30, 31 and 33] [In favour of assessee]” 17. The Hon,ble supreme court allowed the appeal as the assessee had maintained separate books of accounts as per the provisions of Section 11(4A). 18. In the light of the various judgments mentioned above

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

vi) or sub-clause (via) of clause (23-C) of Section 10 or other trust or institution registered under Section 12-AA[or Section 12-AB, as the case may be], being contribution with a specific direction that it shall form part of the corpus], shall not be treated as application of income for charitable

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

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

vi) or sub-clause (via) of clause (23-C) of Section 10 or other trust or institution registered under Section 12-AA[or Section 12-AB, as the case may be], being contribution with a specific direction that it shall form part of the corpus], shall not be treated as application of income for charitable

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

vi). Thus, he held that once there was specific procedure for exemption of income in the case of educational institution u/s 10 and, therefore, they are not covered under the situation of sections 11 & 12. Again, he has written his theoretical analysis on this issue without any live link nexus with the assessee’s case or the facts as brought

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

vi) or any hospital or other medical institution referred to in sub-clause (via), of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income by way of any specified income, notwithstanding anything contained in any other provision of this Act, the income-tax payable shall be the aggregate

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided to the appellant trust to furnish its comments

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

Appeal is allowed

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

23,766 (b) Donations in University of Patanjali Rs. 61,000 Total Rs. 42,71,84,766 10. That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that the voluntary contribution received by the appellant, including donations received through Yoga Camps and Yoga Samitis were not eligible for exemption under sections 11/12

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

ASSOCIATION OF STATE ROAD TRANSPORT UNDERTAKINGS,NEW DELHI vs. ADIT (E), NEW DELHI

Accordingly the appeal filed by assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

23 09 2021 O R D E R PER AMIT SHUKLA, A.M. The aforesaid appeal has been filed by the Appellant Assessee against order dated 21stJanuary, 2013, passed by the Ld. Commissioner of Income Tax (Appeals)-XXI, New Delhi in Appeal No.368/11-12 for the quantum of assessment passed u/s 143 (3) for the AY 2009-10. The Grounds of Appeals

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

23)(C) only and not under the provisions of sections 11 & 12 of the Act. 3. The Ld. CIT(Appeal) has erred, on facts & in law, in holding that income of the appellant society by way of fees & other charges from the students cannot be said to be income from property held under trust and therefore not eligible for exemption

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

trust cannot be called as serving the general public. He further noted that the entire activities of the assessee also include providing of services such as accommodation, food and beverages, etc., for payment of charges which is caught within the mischief proviso 1 and 2 to section 2(15) read with 3rd proviso to section

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

23,190/- claimed by the assessee in respect of leased out properties in the assessment order dated 30.12.2018 framed by him under section 143(3) of the Act. 4. Aggrieved, the assessee filed appeal before the Ld. CIT(A). During appellate proceedings the Ld. CIT(A) called for the remand report on each ground of appeal taken by the assessee