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(4

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(4

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(4

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(4

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(4

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(4

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(4

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 purposes’ as defined in Section 2(15) and conditions laid down in Sections 11 to 13 for granting of benefit. The detailed discussion on provision of law has been discussed from paragraphs 14 to 60 (pages 4 to 18 of the appellate order), which being of pure academic in nature, hence no discussion as such is required

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

In the result, the appeal of the Assessee is allowed

4).\n(emphasis supplied by us)\n7. It would also be relevant to reproduce the provisions of section 13 of\nthe Act for better understanding of the adjudication of the issue in dispute\nbefore us:-\n“Section 11 not to apply in certain cases.\n13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude

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.

Section 11(1B) of the I.T. Act and directed to enhance the income to Rs.6,77,16,875/-. 16 ITA.No.4944 & 4430/Del./2012 The Scientific and Educational Advancement Society, Gurgaon. 4. Aggrieved by the Order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal and has raised the following ground : “The Ld. CIT(A) has erred

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.

Section 11(1B) of the I.T. Act and directed to enhance the income to Rs.6,77,16,875/-. 16 ITA.No.4944 & 4430/Del./2012 The Scientific and Educational Advancement Society, Gurgaon. 4. Aggrieved by the Order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal and has raised the following ground : “The Ld. CIT(A) has erred

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

charitable activity\ncarried out by the assessee trust for last 4 years. The core issue is that the assessee\ntrust has donated the entire sale proceed of the land property to the other trust, who\nare not entitle to received donation from the assessee trust. It is crucial to note that\nthe mere act of donating funds to another 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 purposes’ as defined in Section 2(15) and conditions laid down in Sections 11 to 13 for granting of benefit. The detailed discussion on provision of law has been discussed from paragraphs 14 to 60 (pages 4 to 18 of the appellate order), which being of pure academic in nature, hence no discussion as such is required

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

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

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

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

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

11(1)(a) or section 13(1) of the Act. It is held in islamic Academy of Education (supra) that the amended Section 12AB (4) of the Act does not consider a violation of Section 13(1) of the Act (para 8.1.9 @pg 44-45 of the judgement compilation). Further, reliance placed to Section 12AB (4