RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

charitable or religious trust running an educational institution or a medical institution or a hospital, the exemption under section 11 or section 12 shall not be denied in relation to any income, other than the income referred to in sub- section (2) of section 12, by reason only that such trust has provided educational or medical facilities to persons referred

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

section 11 and 12 of the I.T. Act. It is further noted that due to nexus of corruption by way of bribe and criminal misconduct by the assessee trust, registration of the trust was cancelled since inception u/s 12AA(3) of the Income Tax Act, 1961. 14 Gian Sagar Educational & 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, Circle-2, Meerut Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) Assessee by : Sh. Sanjeev Sapra, Adv Revenue by: Sh. SS Rana, CIT DR Date of Hearing 02/05/2017 Date of pronouncement 23/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. ITA No. 4622/Del/2012 is filed by the revenue against the order of ld CIT(A), Meerut

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

section 4(3)(i) of the Indian Income-tax Act, 1922. [Para 14] 5 Bhagwant Singh Charitable Trust Under the provision

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, DELHI vs. M/S BIO-RAD LABORATORIES (SINGAPORE) PTE LTD

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 12 of NCTE Act, 1993 it shall be the duty of the Council to take all such steps as it may think fit for ensuring planned and co-ordinated development of Teacher Education.  There are approximately 430 applications for various Teacher Education Programmes, other than Diploma level courses, pending at different stages in the RCs.  NEP 2020 has brought

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIKA INTERNATIONAL PVT. LTD.,

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

14. It is reflecting from the record that union which submitted representation on 23.07.1999 to the appellant Hospital was the Batra Hospital & Medical Research Centre of Ch. Aishi Ram Batra Charitable Trust Employees Union (Regd. No. 4144), the union which raised the industrial dispute and subsequently petitioned before the Tribunal was Ch. Aishi Ram Batra Charitable Trust Employees Union (Regd

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of `2,100/-, contributed more or less equally by the settlors at the time of creation of trust

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

14. As the above referred donations are not found genuine, therefore, it cannot be deemed to be income derived from the property held under the trust. Hence, no exemption u/s 11 of the Act is allowable out of the said amount. 15. Therefore, in view of the above fact, it is held that the assessee trust introduced amount

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust