DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

Charitable Trust Vs. Director of Income Tax (Exemptions) (Delhi), (2008) 297 ITR 66, the assessing officer took the view that there was a violation of Section 13(1)(c)(ii) read with Section 13(2

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

M/S. MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT, DEHRADUN

In the result we dismiss the appeal of the assessee

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

2(15) carries on business which is held in trust for the charitable purpose, income from such business would not be exempt by reason of section 13

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

In the result, the appeal of the Assessee is allowed

2) applies to\nthe whole or a part of the relevant income of a charitable or religious trust which\nforfeits exemption by virtue of the provisions of the Income-tax Act in regard to\ninvestment pattern or use of the trust property for the benefit of the settlor, etc.,\ncontained in section 13

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

Appeal is allowed

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

trust as being charitable in nature, in the same breadth held that it fell under the sixth limb of the definition of charitable purpose given under section 2(15) of the Act, i.e. ‘advancement of any other object of general public utility’ and was covered within the mischief of proviso to that section. Applying the aforesaid proviso, the assessing officer/CIT

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, Meerut is siphoning the found of the society by misappropriation of accounts by way of making advance payment under the head of construction of buildings. Here also there is clear-cut of violation the provision of section 13(2

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

ACIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

ADIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

DCIT (EXEMPTION), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ADIT (E), DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

ACIT, NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust in 1964 with the main objects of running educational and medical institutions/providing medical relief, namely, as a special purpose vehicle to effectuate the charitable activities of HLI in the areas of relief to the poor, education and medical relief. Hamdard Dawakhana (Wakf) as a charitable institution has been enjoying the benefits of section 11 and 12 of the Income

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

Sections 11 and 12: a. trust for private religious purposes, which enures no public benefit: [Sec. 13(1)(a)] b. charitable trust created or established on or after 1-4-1962 for the benefit of any particular religious community or caste [Sec. 13(1)(b)] (other than scheduled castes/tribes, back ward classes or women and children). (Explanation 2