ITO (EXEMPTIONS), NEW DELHI vs. M/S. INDIAN OLYMPIC ASSOCIATION, NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N. K. Saini & Ms Suchitra Kambleito (Exemptions) Vs Indian Olympic Association Ward-1(2), Room No. 2417, 24Th Olympic Bhawan, Floor, B-29. Qutub Institutional E-2-Block, Pratyaksh Kar Area Bhawan, Dr. Shyama Prasad New Delhi Mukherjee Civil Centre, Jawahar Aaat13010J Lal Nehru Marg New Delhi (Respondent) (Appellant)

trust. The test now is, more clearly than in the past, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on charity”. 27. The test for carrying on of any activity in the nature of trade, commerce or business as mentioned in the first proviso to Sec. 2(15) would be satisfied

S.J.A. ALUMNI ASSOCIATION,,DEHRADUN vs. CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agarwal & Shri Chandra Mohan Garg

11A(6) of the Rules then the order has to be held as time barred and not sustainable. He further contended that in this situation, the assessee is legitimately entitled for approval u/s 80G of the Act, as applied by the assessee. 4. The ld. DR pointed out that the proviso to section 80G(6)(vi) of the Act mandates

ITO (EXEMPTIONS), WARD-1(2), NEW DELHI vs. INDIAN OLYMPIC ASSOCIATION, NEW DELHI

trust. The test now is, more clearly than in the past, money exclusively or essentially on charity". 27. The test for carrying on of any activity in the nature of trade, commerce or business as mentioned in the first proviso to Sec. 2(15) would be satisfied if profit making is not the real object. The Hon'ble Delhi High

ITO(E), WARD- 1(3), NEW DELHI vs. CENTRE FOR HEALTH AND SOCIAL JUSTICE, DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri M.Balaganeshassessment Year: 2019-20 Ito (E), Ward-1(3), New Delhi Centre For Health & Social Justice, G-Block, Saket, New Delhi 110017 Vs. Pan Aaatc 7866 L

trust or institution from claiming exemption under sections 11 and 12 of the Act. Therefore the ld. CIT(A) has grossly erred in allowing relief to the assessee and hence first appellate order may kindly be set aside by restoring that of the Assessing Officer. 4. Replying to the above the ld. Authorized Representative (AR) of assessee drawing our attention

SHREEYANS EDUCATIONAL SOCIETY,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Shreeyans Educational Vs. Cit(Exemption) Society New Delhi 27, Raj Nagar, Pitampura, New Delhi-110034 Pan – Aacts8376H (Appellant) (Respondent)

11A of the Income Tax Act, 1962. 2. Facts in brief are that the appellant filed an application on 21.08.2017 in Form No 10G seeking approval u/s 80G of the Income Tax Act, 1961. The appellant was issued letter dated 21.08.2017 requesting it to submit certain 2 ITA No. 2074/Del./2018 M/s. Shreeyans Educational Society documents in support