PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

12. That the Commissioner of Income-tax (Appeals) erred on facts and in law in upholding the addition of Rs.6,52,493, being the value of Tata Sumo (vehicle) received as donation by the appellant. 13. That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that construction of building on land not owned/ registered

UTTARANCHAL RURAL DEVELOPMENT AGENCY,DEHRADUN vs. ITO, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the Assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshuttaranchal Rural Development Vs. Ito, Agency, Exemption Circle, Panchayati Raj Bhawan, Ghaziabad Sahastrradhara Road, Dehradun, Uttarakhand (Appellant) (Respondent) Pan:Aaaju0214A Assessee By : Shri S. B. Gupta, Ca Revenue By: Shri N. G. Joseph Gangte, Cit Dr Date Of Hearing 22/10/2024 Date Of Pronouncement 18/12/2024

12 of the Act and it should not be required to furnish return in accordance with section Uttaranchal Rural Development Agency 139(4A) read with section 139(1) of the Act. Hence, it was submitted that the grant does not fall within the definition of income and therefore, no liability fastens on the Assessee to file income tax return

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. ADDL. CIT, RANGE- 1,, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Principal

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Principal

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, DELHI vs. M/S BIO-RAD LABORATORIES (SINGAPORE) PTE LTD

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

1 Year B.Ed. program for those who have completed the equivalent of 4 Year multidisciplinary Bachelor's Degrees or who have obtained a Master's degree in a specialty and wish to become a subject teacher in that specialty.  As per provision of Section 12 of NCTE Act, 1993 it shall be the duty of the Council to take

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

In the result, the appeal filed by the assessee is allowed for

Bench: Nfac, Delhi.

12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year: Third Proviso

GOPURI CHARITABLE TRUST,NEW DELHI vs. DCIT CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

BA]AJ, the Trustee of GOPURI CHARITABLE TRUST, the Appellant, do hereby declare that what is stated above is to the best of my knowledge and information.” 3. Brief facts of the case are that, the Central Processing Centre (CPC), Bangalore, issued intimation u/s 143(1) of the Act wherein the deduction of Rs. 52,00,000/- claimed

INCOME TAX OFFICER, EXEMPTION vs. DOGRA EDUCATIONAL SOCIETY, GROUND FLOOR

The appeal of the revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalincome Tax Officer, Vs. Dogra Educational Society Exemption, Ward-1(3), Ground Floor, 416 Bhera Room No.2419, 24Th Floor, Enclave, Pachim Vihar E-2 Floor, Civic Centre Delhi – 110058 Delhi – 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatd4135D Appellant .. Respondent

Charitable or Religious Purposes". The assessment in the case was completed assessing income at Rs.3,39,71,372/- .During the assessment proceedings the AO denied the claim of exemption u/s 11 of the Act for the reason that the assessee failed to satisfy condition of applicability of section 11 and 12 laid down in section 12A(1) (ba

MMENTAL RESEARCH SOCIETY (REGD),NEW DELHI vs. ITO, WARD EXEMPTION 1(4), DELHI

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

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

section 12A(1)(ba) of the Act and exemption has been denied ignoring the Circular F.No. 173/193/2019-ITA-I dated. 23.04.2019 issued by the CBDT in this regard. (iii) That learned Addl/JCIT(A) has erred both on facts and in law in confirming the above said action of AO(CPC) despite the fact that the Auditor has conducted the Audit and issued

SHREE BANKEY BIHARI EDUCATIONAL SOCIETY,GHAZIABAD vs. ADIT, CPC, BENGALURU, CPC, BENGALURU

In the result, the appeal filed by the Assessee is allowed

Bench: Ld. CIT(A) and filed detailed submissions before him the same is reproduced below:

trust filed its return of income for Assessment Year 2022-23 on 24/12/2022 declaring income at Rs. NIL. The due date for filing of return of income for the impugned Assessment Year is on 07/11/2022. The Form-10B was filed on 24/12/2022. The return was processed u/s 143(1) on 14/08/2023 and raised the demand of Rs.7

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

charitable purposes (0 There is no question of any collective responsibility utlder whrch thc trust could be liable to answer for the irregularities or illegalitres allcgcr-liy committed by A K Sikri since all these are attributable to hirn in his individual capacity (g) The DIT (Exemptions) has failed to establish thal the govcrning boclv members or other trustees were