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

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

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

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, Delhi 223 Taxmaan 71 (43 taxmann.com 300 (Del) wherein, it has been held that if in case of a trust it is found that provisions of section 13(1)(c)(ii) read with section 13(3

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) read with Section 13(3

DIRECTOR OF INCOME TAX

charitable activities which benefit third persons and should not directly or indirectly benefit the persons covered under Section 13(3). 2012:DHC:3486-DB ITAs 1335/10 & 50/2011 Page 13 of 25 12. Section 13(3) of the Act, as noticed, consists of several sub- paras. These clauses refer to the author or founder of the trust/institution; in case

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

13. It becomes pertinent to note that sub-section (3) of Section 11 is concerned with the 85% of income which stands accumulated in terms of the facility provided to charitable institutions by Section 11(2). Section 11(3) prescribes that any income referable to Section 11(2) which is either applied for a purpose other than charitable or religious

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

13. It becomes pertinent to note that sub-section (3) of Section 11 is concerned with the 85% of income which stands accumulated in terms of the facility provided to charitable institutions by Section 11(2). Section 11(3) prescribes that any income referable to Section 11(2) which is either applied for a purpose other than charitable or religious

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of section 13(3

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of section 13(3

CALCOM INSTITUTE OF MANAGEMENT DEVELOPMENT AND TRAINING,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshcalcom Institute Of Vs. Cit(Exemption), Management Development & New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) Pan:Aaatc0685K Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Ca Shri Madhur Aggarwal, Adv Revenue By: Ms. Rajinder Kaur, Cit Dr Date Of Hearing 03/07/2024 Date Of Pronouncement 09/07/2024

trust had been found to be non-charitable by the ld. CIT(E). The provisions of section 13(1)(c ) r.w.s. 13(2) and 13(3

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

3) of the Act. It would be appropriate to refer to the provisions of section 13(1) of the Act which deals with the trusts not eligible for exemption. As per section 13(1), the following trusts are not eligible for exemption under Sections 11 and 12: a. trust for private religious purposes, which enures no public benefit: [Sec. 13

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

charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act, such a fact

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

charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act, such a fact

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

charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act, such a fact

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

charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act, such a fact

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

charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act, such a fact