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 trust or institution and Section 11(1)(d). Section 11(1)(d) refers to voluntary contribution received by the charitable

M/S. SCIENTIFIC AND EDUCATIONAL ADVANCEMENT SOCIETY,NEW DELHI vs. ITO, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

charitable purpose under section 11(1A) read with section 11(2) by setting aside the proceeds from the sale of Dhorka Land for the purpose of acquiring other capital assets being land to be held under Trust

ACIT, GURGAON vs. M/S. THE SCIENTIFIC & EDUCATIONAL ADVANCEMENT SOCIETY, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

charitable purpose under section 11(1A) read with section 11(2) by setting aside the proceeds from the sale of Dhorka Land for the purpose of acquiring other capital assets being land to be held under Trust

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 trust or institution and Section 11(1)(d). Section 11(1)(d) refers to voluntary contribution received by the charitable

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

The appeal is disposed of

charitable or religious purposes 2015:DHC:5917-DB ITA 141/2013 Page 9 of 35 and, therefore, the Assessee was entitled to the exemption under Section 11 of the Act. 11. It was next contended that running an Allopathic hospital would fall within the object of the trust

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 trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Charitable Foundation Trust reported in 205 taxman 9 (Kar) wherein it was held as under:- “8. The necessity of a registration certificate under the Act has to be kept in mind while interpreting the Section 12AA. The necessity for such registration certificate is provided in Section 12A. if an assessee wants to claim the benefit under Sections 11

DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S BAGRI FOUNDATION

charitable and religious trust donates its income to another trust, the provisions of Section 11(1)(a) can be said

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

11 Bhagwant Singh Charitable Trust “Section 2(15) of the Income-tax Act, 1961 - Charitable purpose (Proviso to section 2(15) Assessment

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

11, as the trust itself must be actively engaged in charitable activities. It is submitted that the existence of a valid registration u/s 12A does not preclude the AO from scrutinizing the activities of the Trust and drawing an adverse inference where the facts on record show deviation from charitable activities or misuse of funds. The registration under Section

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

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

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

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 trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation. It was held that income of a Charitable Trust

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation. It was held that income of a Charitable Trust