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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, 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

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

trust is tilted to given undue benefit to Max Group entities; (d) the applicant is running hospital on commercial lines. The aforesaid order of Hon’ble Tribunal was challenged before the Hon’ble Delhi High Court in ITA No.484/2015. The Hon’ble High Court was, vide order dated 15.2.2015, pleased to remand the matter back to the Tribunal for fresh

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

ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca

section 133A of the Act carried out at the premises of the assessee on 08/09/2006, it was observed that the tax on rent paid by the construction division and real estate division of the assessee company to following two charitable trust

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

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust, Chennai. During the search, various loose paper and documents were found and seized from the possession of Sh. V. Mathiyalgan. As per the A.O., these documents are related to SIMS, Hapur. A survey u/s 133A of the Act was also conducted in the case of SIMS, Hapur on 10/03/2017. During the survey operation on the SIMS, Hapur, neither

THE CORBETT EDUCATIONAL SOCIETY,UTTRAKHAND vs. CIT, HALDWANI

In the result, the appeal of the assessee is dismissed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Nil The Corbett Educational Society, Vs. Commissioner Of Income Tax, Hariyawala Chowk, Kashipur, Khurana Complex, Nainital Road, Distt.- Udham Singh Nagar, Haldwani. Uttarakhand. (Pan: Aabtt2988H ) (Appellant) (Respondent)

charitable object as defined in section 2(15) of the Act. The Ld. Authorized Representative, submitted a list of cases relied upon by him in support of his contention. 3 ITA No. 5581/Del.2014, The Corbett Education Society 4. On the other hand, the Ld. Commissioner of Income-tax (Departmental Representative), relied on the finding of the Commissioner of Income

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

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

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

133A of the Act was carried out at the premises of the assessee trust at Ghaziabad on 10.08.2006 and certain documents were impounded listed at Annexure A-1 to A-11. Based on this the assessment under Section 143(3) of the Act was passed on 31.12.2009 by the ld. Assessing Officer determining total income of the assessee