SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books

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

FLORENCE NIGHTINGALE EDUCATIONAL 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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (8) In case of an application made in Form No. 10AB under clause (ii) of the sub rule (1), the order of registration or rejection or cancellation of registration under sub-clause (ii) of clause (b) of sub-section (1) of section 12AB shall be in Form No. 10AD

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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (8) In case of an application made in Form No. 10AB under clause (ii) of the sub rule (1), the order of registration or rejection or cancellation of registration under sub-clause (ii) of clause (b) of sub-section (1) of section 12AB shall be in Form No. 10AD

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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society (8) In case of an application made in Form No. 10AB under clause (ii) of the sub rule (1), the order of registration or rejection or cancellation of registration under sub-clause (ii) of clause (b) of sub-section (1) of section 12AB shall be in Form No. 10AD

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

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

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

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

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

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

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

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

MMTC LTD vs. DCIT, CIRCLE-5(1),,

In the result, the assessees’ appeals are allowed

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

charitable or religious purposes; but was claiming benefit of section 10(22) of the Act, which provided a specific exemption to certain educational institutions. Therefore, the provisions of Section 139(4A) of the Act, which required an Assessee claiming benefit under sections 11 and 12 of the Act to file a return if its income exceeded the maximum amount

SAJAN KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

132 of the Act in the case of the assessee on 26.10.2007. After the regular assessments proceedings under section 143(3) of the Act were taken up by the assessee and during the pendency thereof; the AO received material / information from the AO of Shri. Manoj Kumar Jain. As per the second proviso to section 153C