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

charitable institution registered u/s. 12A of the Act and is claiming exemption u/s. 11 of the Act. The assessee filed its return of income for the year under consideration on 23.02.2021 claiming the benefits u/s 11 of the Act. The return was accompanied with the audit report in form No.10B. Form No.10 was also filed before the due date

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

Appeal is allowed

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

1, wherein the CBDT has elaborated on the scope of the said amendment, in the following words: “3.The newly amended section 2(15) will apply only to the entities whose purpose is ‘advancement of any other object of general public utility’ i.e. the fourth limb of definition of ‘charitable purpose’ contained in Section 2(15). Hence, such entities will

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.

section 12A(2) were available to the appellant as there was no denial of registration u/s 12AA. The reliance is placed on the decision of the Raipur Bench of the ITAT in the case of Prem Prakash Mandal Sewa Trust Vs ITO (Exemption) in ITA No 2628263/RPR/2016 dt 12.08.2021 where in para 10&11 (pages 7-8) held that benefit

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

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

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

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

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

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

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

trust has filed the return of income within the time allowed under section 139 of the Act in view of the provisions of 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

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