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

Section 11; (ii) Income derived by the assessee from its activity of running school cannot said to be income derived from property held under the Trust; (iii) Charging of fees amounts to under charitable activities because educational institutions are not permitted to extract or recover the cost of charity from its beneficiaries by way of fees. 7

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 i.e. for the purpose of education, therefore, assessee-society qualifies deduction under sections 11 and 12 of the I.T. Act, 1961. The A.O. has wrongly excluded depreciation from the expenditure which is allowable deduction.. The assessee-society vide calculation to show that more than 85% of total receipts have been utilised. Therefore, 7 ITA.No.4944 & 4430/Del./2012

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 i.e. for the purpose of education, therefore, assessee-society qualifies deduction under sections 11 and 12 of the I.T. Act, 1961. The A.O. has wrongly excluded depreciation from the expenditure which is allowable deduction.. The assessee-society vide calculation to show that more than 85% of total receipts have been utilised. Therefore, 7 ITA.No.4944 & 4430/Del./2012

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

7 In his exhaustive and elaborate order, he has discussed the entire concept of charity as enshrined in Section 2(15) and procedure laid down in Sections 11 to 13. However, the relevance for such an elaborate discussion does not seem to be appropriate on the facts of the assessee’s case. Interpreting the provision contained in Section 11

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

section 11 & 12 of the Act since then. The charitable status of the trust\nwas accepted by the Department in preceding years also and, therefore, under\nidentical circumstances, the benefit of exemption u/s 11& 12 of the Act should not\nbe denied. Ld. AR also filed detailed written submissions in this regard which reads\nas under:\n“1. Respondent assessee

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

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

trust. In this view of the matter the benefit of Section 11 of the Act was denied and the assessment was completed on a total income of `62,86,390/- consisting of the profits of the Katha business. 7. In the appeal filed against the assessment, the assessee contended that it was a public charitable

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

7 Bhagwant Singh Charitable Trust requirement of the provision in this way, that is, that the income of the trust should be applied not only to charitable purposes, but also applied in India to such purposes. The submission of the assessee that the words 'in India' qualify only the words 'such purposes' so that only the purposes are geographically confined

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

7. Section 11(1)(a) is as under:- “11. Income from property held for charitable or religious purposes - (1) Subject to the provisions of sections, 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income - (a) income derived from property held under trust

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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine 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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine 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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine 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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine 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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine 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, clauses 19 and 20 which permitted the trust to carry on any business and to borrow monies from banks, individuals, financial :1 institutions and business houses are not really the objects, but were clauses • stipulating the powers of the trustees. Having thus made a distinction between the objects and powers, the CIT (Appeals) proceeded to examine Section 11

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

7 ITA No. 4961/Del/2015 & CO No. 185/Del/2016 AY 2011-12 Om Charitable Trust various programs for the benefit of poor section of the society. It is a fact that section 11

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)

Charitable Society can charge fee from its students in the course of providing education. (73 to 75 and 84 to 85). d) That the Appellant is running a college and thus doing a charity in providing education and thus cannot charge/recover any fee from students to be set off against the cost of doing charity by imparting education, (para

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)

Charitable Society can charge fee from its students in the course of providing education. (73 to 75 and 84 to 85). d) That the Appellant is running a college and thus doing a charity in providing education and thus cannot charge/recover any fee from students to be set off against the cost of doing charity by imparting education, (para