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

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

trust applies its income for the purposes for which it was accumulated, it cannot be said that there is a violation of section 11(3)(c) of the Act. The emphasis given under the provisions of sections 11(1) and 11(2) is ―application of income‖ for 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.

trust was used for non-charitable assessee cannot be denied exemption of the capita! gains in accordance with provisions of s. 11(1A)”. 11. The Ld. CIT(A), alternatively, applied Section 11(3

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.

trust was used for non-charitable assessee cannot be denied exemption of the capita! gains in accordance with provisions of s. 11(1A)”. 11. The Ld. CIT(A), alternatively, applied Section 11(3

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

11 1,100 12 33 4,35,600 1,000 3,600 7 25,200 29,000 12 1,100 12 29 3,82,800 1,000 3,600 5 18,000 TOTAL 80,14,800 9,99,000 6,73,200 LATE FINE 2,65,095 FEES

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 purposes within the meaning of the substantive clause of section 4(3)(i).” 17. Thus, if a property is held under trust, and such property is a business, the case would fall under Section 11

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

3) of the Act. 18. The provisions of section 13 provides that in certain circumstances section 11 which given beneficial treatment to income from property held for charitable or religious purposes does not apply. Therefore, if the conditions mentioned u/s 13 are triggered the provisions of section 11 do not apply. According to section 13(2) provides as under

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

In the result, the appeal of the Revenue is dismissed

trust is a valid application of income, and a lack of recent charitable activities does not invalidate the exemption. The AO's order to deny exemption and tax the sale proceeds was not sustainable.", "result": "Allowed", "sections": [ "Section 11", "Section 12", "Section 12A", "Section 13", "Section 143(3

FOUNDATION FOR UNIVERSAL RESPONSIBILITY OF HIS HOLINESS THE DALAI LAMA,DELHI vs. ITO, EXEMP. WARD-1(1), DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1798/Del/2025 िनधा"रणवष"/Assessment Year:2023-24 बनाम Foundation For Universal Income Tax Officer Responsibility Of His Holiness The Vs. (Exemption), Dalai Lama, Ward 1(1), Core-4A, Ugf, India, New Delhi. Habitat Centre, Upper Ground Floor, Lodhi Road, New Delhi. Pan No.Aaatf0174E अपीलाथ" Appellant ""यथ"/Respondent

trust or the institution. There has been an amendment to sub-section (3) by the Finance Act, 2022, w.e.f. 1st April, 2023 and it is therefore relevant to look at the un-amended provisions and the amendment which has been brought in by the Finance Act, 2022. 15. The provisions of sub-section (3) to section 11, prior

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

charitable purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under Section 11

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 purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under 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 purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under 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 purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under 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 purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under 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 purposes within the meaning of the substantive clause of section 4(3)." Thus, if a property is held under trust, and such property is a business, the case would fall under Section 11

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

The appeal is disposed of

charitable purposes, the same was exempt under Section 11 and 12 of the Act. The Assessee further contended that it had been granted registration under Section 12A of the Act after considering the nature of its activities and, therefore, it was not open for the AO to deny the exemption under Section 11 of the Act. 4. The aforesaid contentions

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

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 u/s 11 of the Act. 4. The Ld. CIT (Appeal) has erred, on facts

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 corresponds to section 4(3)(i) of the Indian Income-tax Act, 1922. [Para 14] 5 Bhagwant Singh Charitable Trust

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

3). As only the income disclosed by the account will be eligible for exemption under section 11(1), the permitted accumulation of 25% will also be calculated with reference to this income.” Relying on the circular, it was held by the Madras High Court that the expenditure incurred by a charitable trust