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

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

3). 11. As we view the provisions contained in Section 11, it becomes apparent that in terms of sub-section (1)(a) thereof, the income derived from trust property is firstly liable to be applied for charitable or religious purposes and to the extent of that application is liable to be removed from the total income of the charity. Section

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

3). 11. As we view the provisions contained in Section 11, it becomes apparent that in terms of sub-section (1)(a) thereof, the income derived from trust property is firstly liable to be applied for charitable or religious purposes and to the extent of that application is liable to be removed from the total income of the charity. Section

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

C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a 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

C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a 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

C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a 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

C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a 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

C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a 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

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 or religious purposes, for denying the said exemption, the AO invoked the provisions of Section 13(3) r.w.s. 13(2)(c) of the Act. The provisions contained in Section 13(2)(c) of the Act reads as under: “13(2)(c) Without prejudice to the generality of the provisions of clause (c) and clause (d) of sub- section

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 or religious purposes, for denying the said exemption, the AO invoked the provisions of Section 13(3) r.w.s. 13(2)(c) of the Act. The provisions contained in Section 13(2)(c) of the Act reads as under: “13(2)(c) Without prejudice to the generality of the provisions of clause (c) and clause (d) of sub- section

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

13(3)(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely :— (a) the author of the trust or the founder of the institution; 2012:DHC:3486-DB ITAs 1335/10 & 50/2011 Page 10 of 25 (b) any person who has made a substantial contribution to the trust or institution, [that

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

3) of Section 13 of the Act, the entire income of the trust would be chargeable to tax. 20. It would now be important to refer to clause (c) of sub-section (1) of Section 13 and clause (c) of sub-section (2) of Section 13 of the Act. The said provisions are set out below: “13. Section

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

3) of Section 13 of the Act, the entire income of the trust would be chargeable to tax. 20. It would now be important to refer to clause (c) of sub-section (1) of Section 13 and clause (c) of sub-section (2) of Section 13 of the Act. The said provisions are set out below: “13. Section

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

Bench: Or At The Time Of Hearing Of The Appeal.”

charitable trust, where it is found that provisions of section 13(1)(c)(i) read with section 13(3) are not followed

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

Bench: Or At The Time Of Hearing Of The Appeal.”

charitable trust, where it is found that provisions of section 13(1)(c)(i) read with section 13(3) are not followed

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

JAN KALYAN SAMITI,GHAZIABAD vs. ITO WARD EXEMPTION, GHAZIABAD

In the result appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanjan Kalyan Samiti Vs. Ito Ward Exemption A-48, Chander Nagar Sahibabad, Ghaziabad Ghaziabad 201002 (Pan: Aaatj5583B)

c) of the Act read with section 13(3) of the Act or alternatively under section 13(2) read with 13(3) of the Act. The submission being on the facts of the instant case therefore to the revenue could not have by any logic or any legal implication could have arrived at a conclusion that investment in shares