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

1) cannot be said to be case of application for objects of the trust. Gr. 3.1. Reference made of provisions of sec 12AA without appreciating that said section is not applicable wef. 01.04.2021 (Pg 19-20)  Reference to sec 12AA has only been made since the registration granted earlier was governed by this section. Thus, reference to this section

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

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

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

142 (1) of the Act were issued alongwith questionnaire from time to time and assessment orders were passed u/s 153 r.w.s. 143(3) by making following additions for Assessment Years 2014-15 to 2017- 18: Saraswati Ammal Educational & Charitable Trust Vs. ACIT a) In AY 2014-15, addition of Rs. 22,35,250/- was made u/s.69C of the Act towards

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

Charitable Trust which was granted registration under section 12A of the Act on 28.05.1976. In respect of the assessment year 2006-07, it filed a return of income declaring Rs.Nil as its income. On 31.10.2006 this return was processed under Section 143(1). Subsequently a scrutiny of the return was initiated and notices under Sections 142

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX ,EXEMPTION RANGE , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

1), in hands of present registered -assessee trust vis a vis subject\ndonations made to recipient \"registered\" charitable organizations.\n9. ON DEMURRER TOTAL LACK OF SCN INVALIDAT THE IMPUGNED\nASST: As evident from cursory look to impugned asst order dated 30.12.2018\npassed u/s 143(3) merely after notice u/s 142 11.10.2018 & 15.12.2018\nimpugned Asstt. is framed without any SCN (show

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. INDIAN BROADCASTING FOUNDATION

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

142(1) of the Act was issued, along with a questionnaire, requiring the Assessee to furnish information and documents in support of its claims. In response, Sh. Rajat Jain and Sh. Digitally Signed By:ZEENAT PRAVEEN Signing Date:20.03.2025 19:16:34 Signature Not Verified ITA 469/2023 Page 3 of 22 Siddharth Bhargava, Chartered Accountants and Authorized Representatives

ANAND KUMAR JAIN,NEW 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group

SATISH DEV 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group

ANAND JAIN HUF,NEW 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group

ANAND JAIN HUF,NEW 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group

ANAND KUMAR JAIN,NEW 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group

ANAND KUMAR JAIN,FARIDABAD 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

142(1) of the Act alongwith questionnaire dated 16.10.2017. In response to the same, the AR of the assessee appeared and filed the details as called for. 2.1 Assessee has declared income under head ‘income from salary, house property and profits and gain from business and profession”. The AO issued show cause notice to the assesee and his group