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 specified violation. The Id. PCIT has considered himself to be empowered by virtue of Explanation attached to section 127, defining 'case', to commence proceedings under this Act u/s 12AB(4) after the order dated u/s 127 dated 16.10.2020. 14. Having considered the aforesaid, it comes up that the order of transfer

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 specified violation. The Id. PCIT has considered himself to be empowered by virtue of Explanation attached to section 127, defining 'case', to commence proceedings under this Act u/s 12AB(4) after the order dated u/s 127 dated 16.10.2020. 14. Having considered the aforesaid, it comes up that the order of transfer

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 specified violation. The Id. PCIT has considered himself to be empowered by virtue of Explanation attached to section 127, defining 'case', to commence proceedings under this Act u/s 12AB(4) after the order dated u/s 127 dated 16.10.2020. 14. Having considered the aforesaid, it comes up that the order of transfer

DDIT (E), DELHI vs. M/S. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

trust fall within the ambit and scope of the expression “general public utility services”, which is a fourth limb of definition of word “charitable” as defined under Section 2(15) of the Act. 18. A reference can be made to the following extract from the Speech of the Minister of Finance on 29.02.2008:— . "180. 'Charitable purpose' includes relief

ITO (E), GHAZIABAD vs. M/S. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Trust vs. AC IT (supra), it was held that none-use of the land or passiveness of land is not equal to its holding the land for non-charitable purposes. Thus, in our view, the assessee- society having purchased the above- mentioned land, has used the accumulated amount for charitable and educational purposes. No evidence have been brought on record

CINCOM SYSTEM INC. USA vs. ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

Bench: This Court On 10Th March, 2016, When Summons Of The Suit & Notice Of The Said Application Were Ordered To Be Issued. Vide Subsequent Order Dated 12Th May, 2016, Direction For Filing Of Written Statement Was Issued. 3. The Defendants No.1 To 5 Namely (I) Prem Daan Sansthan Trust; (Ii) Rakesh Chabra; (Iii) Renu Saxena; (Iv) Vinit Saxena; And, (V) Poornima R. Chabra, Filed Ia No.9266/2016 For Clarification Of The Order Dated 12Th May

charitable trust does not fall within the domain of Section 92 of the CPC; (viii) seen in this light, the primary purpose of the suit, as emerges from averments of the plaint, is to seek vindication of the personal rights of the plaintiff no.1 and to obtain financial assistance for the philanthropic activities of the plaintiff no.2; (ix) that

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 or any university or other educational institution or any hospital or other medical institution referred under sub clauses (iv), (v), (vi), (via) of this clause and which have been approved or provisionally approved under the second proviso to the said clause These amendments are effective from 1st April, 2022. In addition to the specified violations referred above

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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

In the result, the assessees’ appeals are allowed

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

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)

Charitable Society vs. PCIT, Central 3, New Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :- “10. We have heard the rival submissions made by the respective parties, we have further perused the relevant materials available on record including the orders passed by the authorities below. 11. The case of the assessee is this that the reference dated

DCIT (E), NEW DELHI vs. ERNET INDIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 2(15) of the Act. In this background, it is required to be examined that whether the assessee trust has dominant and prime objective of making profit and carry on trade, commerce, and business. 17. The thrust has been emphasized by revenue on the agreement entered into by the assessee with the service receiver. The copy of the sample

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 2(15) of the Act. In this background, it is required to be examined that whether the assessee trust has dominant and prime objective of making profit and carry on trade, commerce, and business. 17. The thrust has been emphasized by revenue on the agreement entered into by the assessee with the service receiver. The copy of the sample

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 2(15) of the Act. In this background, it is required to be examined that whether the assessee trust has dominant and prime objective of making profit and carry on trade, commerce, and business. 17. The thrust has been emphasized by revenue on the agreement entered into by the assessee with the service receiver. The copy of the sample

IMPROVEMENT TRUST,FATEHABAD vs. ITO (EXEMPTIONS), ROHTAK

Appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyimprovement Trust Fatehabad, Vs. Ito(Exemptions), Near Bus Stand, Rohtak Fatehabad Pan: Aaati6435P (Appellant) (Respondent)

trust or institution, subject to its application for charitable purposes, for which it has been in fact formed (per its Constituting charter) is exempt from tax under Chapter III (ss.10 to 138) of the Act The said income does not form part of the total income of the entity to which it arises or accrues or is received