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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

133A of the Act was conducted in the case of SIMS, which is one of the units of the Assessee Trust. 4. During the course of search operation conducted on M/s Etcetera Entertainment and Sh. V. Mathiyalgan, certain information / documents were found and seized and according to the Revenue, they contained information/documents having bearing on determination of the total income

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

133A of the Act was conducted in the case of SIMS, which is one of the units of the Assessee Trust. 4. During the course of search operation conducted on M/s Etcetera Entertainment and Sh. V. Mathiyalgan, certain information / documents were found and seized and according to the Revenue, they contained information/documents having bearing on determination of the total income

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

133A of the Act was conducted in the case of SIMS, which is one of the units of the Assessee Trust. 4. During the course of search operation conducted on M/s Etcetera Entertainment and Sh. V. Mathiyalgan, certain information / documents were found and seized and according to the Revenue, they contained information/documents having bearing on determination of the total income

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

133A of the Act was conducted in the case of SIMS, which is one of the units of the Assessee Trust. 4. During the course of search operation conducted on M/s Etcetera Entertainment and Sh. V. Mathiyalgan, certain information / documents were found and seized and according to the Revenue, they contained information/documents having bearing on determination of the total income

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

133A of the Act was conducted in the case of SIMS, which is one of the units of the Assessee Trust. 4. During the course of search operation conducted on M/s Etcetera Entertainment and Sh. V. Mathiyalgan, certain information / documents were found and seized and according to the Revenue, they contained information/documents having bearing on determination of the total income

SOCIETY FOR WELFARE AWARENESS RESEARCH AND GUIDANCE,DELHI vs. ITO (EXEMPTIONS), WARD 2(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

Charitable Trust vs Commissioner of Income Tax (Exemption), reported in 83 taxmann.com 33 (Lucknow-Trib.) ii. Sanskriti Sagar vs CIT ITAT Kolkata iii. Bioved Research Society vs CIT(Exemption), reported in 91 taxmann.com 268 (Allahabad Tribunal) 6. The Ld. DR on the other hand, heavily relied on the order of the AO and the ld. CIT(A). 7. I have

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Charitable trust) whereas survey proceedings as per the provisions of section 133A cannot be carried out at the charitable trust

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

133A of the Act was conducted in the\ncase of SIMS, which is one of the units of the Assessee Trust.\n4.\nDuring the course of search operation conducted on M/s\nEtcetera Entertainment and Sh. V. Mathiyalgan, certain information\n/ documents were found and seized and according to the Revenue,\nthey contained information/documents having bearing on\ndetermination of the total

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

133A of the Act was conducted in the\ncase of SIMS, which is one of the units of the Assessee Trust.\n4.\nDuring the course of search operation conducted on M/s\nEtcetera Entertainment and Sh. V. Mathiyalgan, certain information\n/ documents were found and seized and according to the Revenue,\nthey contained information/documents having bearing on\ndetermination of the total

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

charitable activities as per the objects of the trust the ld. PCIT erred in\ncancelling the registration u/s.12A/12AB of the Act based on some statements\nrecorded during the course of search but subsequently retracted and other\nseized material which were the subject matter of assessment proceedings\nundergoing at that point of time and therefore even if any addition is made

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

Charitable Trust (supra). We find that the Coordinate Bench of ITAT has arrived at its conclusion, in the case of Agarwal Vidya Pracharni Sabha (supra), on the basis of Notification no 52/2014 and 53/2014 dated 22.10.2014 which provided territorial and subject jurisdiction to CIT(Exemptions) over cases claiming exemption u/s 10, 11,12,13A and 13B of the Income

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

In the result, the appeal filed by assessee is allowed and the Stay

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

Charitable Trust created by settler Anil Kumar vide trust deed dated 18.02.2010 with the trustees Sh. Irinder Ahluwalia, Natasha Ahluwalia and Kiran Ahluwalia at B- 14, Sarita Vihar, New Delhi. The trust was registered u/s 12A of I.T. Act on 08.04.2011 vide registration No. DIT(E)/12A/2011-12/H-827/15 granted by Director of Income Tax (Exemption), Delhi. It was also registered

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

133A of the Act, a retracted statement under Section 132(4) of the Act would require some corroborative material for the AO to proceed to make additions on the basis of such statement. Of course, where the retraction is not for any convincing reason, or where it is not shown by the Assessee that he was under some coercion