JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Trust Society Jindal Charitable Society Florence Nighingale Educational Society PER M. BALAGANESH, A. M.: 1. The instant batch of 3 appeals of different assessees‟ is for AY 2024- 25. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. The facts

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Trust Society Jindal Charitable Society Florence Nighingale Educational Society PER M. BALAGANESH, A. M.: 1. The instant batch of 3 appeals of different assessees‟ is for AY 2024- 25. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. The facts

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)

Charitable Trust, Circle-2, Meerut Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) Assessee by : Sh. Sanjeev Sapra, Adv Revenue by: Sh. SS Rana, CIT DR Date of Hearing 02/05/2017 Date of pronouncement 23/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. ITA No. 4622/Del/2012 is filed by the revenue against the order of ld CIT(A), Meerut

M/S INSITUTE OF HAEEMAOLOGY,NEW DELHI vs. ADIT(E), NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-1225 /Del/2015 (Assessment Year-2010-11)

trust falls under the first three limbs of Section 2(15) which is given under board circular no. 11/2008 dated 19.12.2008 (2009) 308 ITR (ST) 5. The Ld. AR relied upon the case of ITO V. Kaushalya Medical foundation (2009) 31 SOT 119 (Mum.)(Tri.) and PIMS Medical and Education Charitable

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

DDIT (E), DELHI vs. M/S. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

trust fall within the ambit and scope of the expression “general public utility services”, which is a fourth limb of definition of word “charitable” as defined under Section 2(15) of the Act. 18. A reference can be made to the following extract from the Speech of the Minister of Finance on 29.02.2008:— . "180. 'Charitable purpose' includes relief

ACIT (EXEMPTION), CIRCLE-2 (1), NEW DELHI vs. SUBROS EDUCATIONAL SOCIETY, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2013-14

charitable and religious purposes in the subsequent year in which such adjustment has been made and will have to be excluded from the income of the trust under section 11(1)(a)." 4.2.3 In CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [(1994) 119

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

Trust 15 SOT 11 (Delhi). Objecting to the action under section 263 of The Income Tax Act, he made detailed submission that in the present case, the learned assessing officer has made detailed enquiries about the activities performed by the assessee and has reviewed the details in respect of the receipt on which service tax was charged by the assessee

M/S. LORD KRISHNA CHARITABLE TRUST,ROHTAK vs. CIT, ROHTAK

In the result, the appeal of the assessee-trust is allowed

Bench: : Shri C.M. Garg & Shri L.P. Sahu

119 (Mumbai); (iv). Aryan Educational Society, 93 ITD 546 (Del.) (v). O.P. Jindal Global University, 127 ITD 164 (Del.) and (vi). Shri Gian Ganga Covational & Educational Society 143 ITD 297. It was further submitted that the ld. CIT cannot examine the source of unsecured loans in the registration proceedngs. Reliance is placed on the following decisions : (i). Sonipat Hindu Educational

SHAFA HOME,NEW DELHI vs. ITO, (EXEMPTION) WARD 2(1), NEW DELHI

Appeal stands allowed for statistical

Bench: Shri Kul Bharat

119(2)(b) OF THE INCOME-TAX ACT, 1961 IN FILING OF FORM NO. 10 AND FORM NO. 9A FOR AY 2016-17 CIRCULAR NO. 7/2018 [F.NO.197/55/2018-ITA-I], DATED 20-12-2018 Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter 'Act') the primary condition for grant of exemption to trust or institution in respect

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

119 or Section 120 of the Act. The registration can be withdrawn/cancelled only by the 'Prescribed Authority' who has been empowered to grant the registration as held in several judicial pronouncements including the case title Pacific Academy of Higher Education P a g e | 11 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 and Research Society, Udaipur Vs PCIT (Central

CALCOM INSTITUTE OF MANAGEMENT DEVELOPMENT AND TRAINING,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshcalcom Institute Of Vs. Cit(Exemption), Management Development & New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) Pan:Aaatc0685K Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Ca Shri Madhur Aggarwal, Adv Revenue By: Ms. Rajinder Kaur, Cit Dr Date Of Hearing 03/07/2024 Date Of Pronouncement 09/07/2024

charitable or religious institution, any income thereof- (i) if such trust of institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust or the institution

DCIT (E), NEW DELHI vs. ERNET INDIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

charitable purposes as per section 2(15) of the Act. In this background, it is required to be examined that whether the assessee trust has dominant and prime objective of making profit and carry on trade, commerce, and business. 17. The thrust has been emphasized by revenue on the agreement entered into by the assessee with the service receiver

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

charitable society registered under the Societies Registration Act, 1860. The society operates a recognized primary school, New Vidhya Vihar Model School, in Delhi. For the A.Y. 2021-22, the society filed a return of income declaring NIL income. During the year total receipts of the society from trust activities aggregated to Rs. 39,32,700/- which consisted of school fees

ACIT(E), CIRCLE-2(1), NEW DELHI vs. THE BRITISH SCHOOL SOCIETY, NEW DELHI

In the result the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 and such adjustment will have to be excluded from the income of the trust under section ll(l)(a). Accordingly, on the facts and in the circumstances of the instant case, the Tribunal was justified

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

charitable purposes as per section 2(15) of the Act. In this background, it is required to be examined that whether the assessee trust has dominant and prime objective of making profit and carry on trade, commerce, and business. 17. The thrust has been emphasized by revenue on the agreement entered into by the assessee with the service receiver