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

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

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

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

trusts of The Delhi Public School Society, DPS Staff Flats, F Block, East of Kailash, New Delhi. Though there is no possibility of the dissolution of the society, however, in the event of dissolution, the funds will be given to charitable organization(s) with similar objective and no part of the same will be distributed to any of the trustees

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

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

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

Appeal is allowed

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

charitable purpose given under section 2(15) of the Act i.e. advancement of any other object of general public utility and was thus covered within the mischief to proviso of section 2(15) of the Act. The transactions indulged by the assessee are in the nature of business or commerce which are similar to private commercial concern in the market

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

10 (23C) (iiiab) to that society. With respect to the issue of depreciation claimed by the assessee and disallowed by the learned assessing officer invoking the provisions of Section 11 (6) of the act, he submitted that the above amendment has come into effect from 1/4/2015 and therefore it do not apply to the impugned assessment years. He submitted that

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

10 (23C) (iiiab) to that society. With respect to the issue of depreciation claimed by the assessee and disallowed by the learned assessing officer invoking the provisions of Section 11 (6) of the act, he submitted that the above amendment has come into effect from 1/4/2015 and therefore it do not apply to the impugned assessment years. He submitted that

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

10 (23C) (iiiab) to that society. With respect to the issue of depreciation claimed by the assessee and disallowed by the learned assessing officer invoking the provisions of Section 11 (6) of the act, he submitted that the above amendment has come into effect from 1/4/2015 and therefore it do not apply to the impugned assessment years. He submitted that

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

10 (23C) (iiiab) to that society. With respect to the issue of depreciation claimed by the assessee and disallowed by the learned assessing officer invoking the provisions of Section 11 (6) of the act, he submitted that the above amendment has come into effect from 1/4/2015 and therefore it do not apply to the impugned assessment years. He submitted that

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

10 (23C) (iiiab) to that society. With respect to the issue of depreciation claimed by the assessee and disallowed by the learned assessing officer invoking the provisions of Section 11 (6) of the act, he submitted that the above amendment has come into effect from 1/4/2015 and therefore it do not apply to the impugned assessment years. He submitted that

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

The appeal is disposed of

trust bonafide and in a manner, which according to them best subserved the charitable objects and the intent of the Settlor. Thus the activities of the Assessee cannot be held to be ultra vires its objects. The AO and the Tribunal were unduly influenced by the proportion of the receipts pertaining to the Ayurvedic Research Institute and the hospital

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

10 of 38 the preceding assessment years. Nevertheless, the High Court held that the payments should be deducted from the income of the trust for the purposes of arriving at the income available for application to charitable purposes. Similar view has been taken by the Calcutta High Court in Commissioner of Income Tax v. Birla Janahit Trust

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

10 of 38 the preceding assessment years. Nevertheless, the High Court held that the payments should be deducted from the income of the trust for the purposes of arriving at the income available for application to charitable purposes. Similar view has been taken by the Calcutta High Court in Commissioner of Income Tax v. Birla Janahit Trust