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

Section 127 of the Act dated 15-11-2022. The learned assessing officer i.e. Central Circle 29 Delhi was satisfied that the assessee Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable

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

Section 127 of the Act dated 15-11-2022. The learned assessing officer i.e. Central Circle 29 Delhi was satisfied that the assessee Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable

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

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

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

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

Charitable Trust in ITA 6054/Del/2018.The ld AR emphasized that transfer of jurisdiction u/s 127 is made for granting rights to the AO to assess the income of the Trust and it does not grant power to grant/cancel registration to the PCIT(Central). The ld. counsel for the assessee prayed that the order of the PCIT(C) Page

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

section 11(1), the permitted accumulation of 25% will also be calculated with reference to this income.” Relying on the circular, it was held by the Madras High Court that the expenditure incurred by a charitable trust by way of payment of tax out of the current year’s income has to be considered as application for charitable purposes because

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

section 11(1), the permitted accumulation of 25% will also be calculated with reference to this income.” Relying on the circular, it was held by the Madras High Court that the expenditure incurred by a charitable trust by way of payment of tax out of the current year’s income has to be considered as application for charitable purposes because

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

127 of the Act is not conceivable. Page 12 of 26 17. At the same as we observed above that the assessment by said assessing officer was completed in September, 2021, thus, there was no occasion for concerned AO to invoke ‘reference’ powers under second proviso to sub-section (3) of section 143 of the Act. It appears that when

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)

127) wherein it is held that the amendment to Section 11 (6) is prospective in nature and applies with effect from 1 April 2015. He therefore submitted that all the issues involved in this appeal are covered in favour of the assessee. 6. With respect to the enhancement made by the learned CIT – A, he submitted that there

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)

127) wherein it is held that the amendment to Section 11 (6) is prospective in nature and applies with effect from 1 April 2015. He therefore submitted that all the issues involved in this appeal are covered in favour of the assessee. 6. With respect to the enhancement made by the learned CIT – A, he submitted that there

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)

127) wherein it is held that the amendment to Section 11 (6) is prospective in nature and applies with effect from 1 April 2015. He therefore submitted that all the issues involved in this appeal are covered in favour of the assessee. 6. With respect to the enhancement made by the learned CIT – A, he submitted that there

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)

127) wherein it is held that the amendment to Section 11 (6) is prospective in nature and applies with effect from 1 April 2015. He therefore submitted that all the issues involved in this appeal are covered in favour of the assessee. 6. With respect to the enhancement made by the learned CIT – A, he submitted that there

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)

127) wherein it is held that the amendment to Section 11 (6) is prospective in nature and applies with effect from 1 April 2015. He therefore submitted that all the issues involved in this appeal are covered in favour of the assessee. 6. With respect to the enhancement made by the learned CIT – A, he submitted that there

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

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

Charitable Trust in ITA 6054/Del/2018.The ld AR\nemphasized that transfer of jurisdiction u/s 127 is made for granting\nrights to the AO to assess the income of the Trust and it does not grant\npower to grant/cancel registration to the PCIT(Central). The ld.\ncounsel for the assessee prayed that the order of the PCIT(C)\ncancelling registration

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

trust or institution." Rule 17A P a g e | 20 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section (1) of section 12AB read with

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

127 in the case of the assessee and the case of Lakhmi\nChand Charitable society (supra) is common (Refer page no. 105 of PB). The\ncases of the appellant and Lakhmi Chand Charitable Society (supra) are\narising out of same search. The PCIT cancelling the registration u/s 12A in\nboth the cases is same. The Hon'ble Bench

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

127 r.w.s section 120 of Income Tax Act, Page 4 of 27 1961 and without sharing any satisfaction note to the assessee in term of sub section 3 of the section 143 of the Act. 6. That your appellant trust craves leave to add, to amend, alter, 6 or withdraw any or more grounds of appeal on or before

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

127 r.w.s section 120 of Income Tax Act, Page 4 of 27 1961 and without sharing any satisfaction note to the assessee in term of sub section 3 of the section 143 of the Act. 6. That your appellant trust craves leave to add, to amend, alter, 6 or withdraw any or more grounds of appeal on or before

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

127 r.w.s section 120 of Income Tax Act, Page 4 of 27 1961 and without sharing any satisfaction note to the assessee in term of sub section 3 of the section 143 of the Act. 6. That your appellant trust craves leave to add, to amend, alter, 6 or withdraw any or more grounds of appeal on or before