PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

charitable trust duly registered under section 12A vide order dated 14.03.2005 and is also duly approved under section 80G(5)(vi) of the Act vide order dated 27.08.2007. During the year the Assessing Officer in the assessment framed under section 143(3) of the I. T. Act has assessed the income at Rs.72,37,98,956/- against the returned

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

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 143(3) of the Act was framed for the AY 2011-12, wherein on the aforesaid allegation of alleged payment of illegal gratification of Rs. 2 Cr. to Dr. Ketan Desai, an addition was made by treating the same as income earned from undisclosed sources in the hands of the assessee trust

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

2 of the paper book is comprising of ground -wise documents relied upon along with the audited financial statements, computation etc. It also contains the assessment order passed under section 143 (3) of the act for past year. 11. The learned authorized representative first took us to the show cause notice issued under section 263 of The Income

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

trust cannot be called as serving the general public. He further noted that the entire activities of the assessee also include providing of services such as accommodation, food and beverages, etc., for payment of charges which is caught within the mischief proviso 1 and 2 to section 2(15) read with 3rd proviso to section 2 143

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

143(3) which was rectified u/s 154/143(3) wherein the net taxable income under the general provisions was determined at Rs.13136,33,09,623/- and the book profits under MAT the income was computed at Rs.289,20,71,000/-. The assessment was set aside by an order dated 23.03.2009 u/s 263 with the directions to the AO to Page 2

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

143(3) which was rectified u/s 154/143(3) wherein the net taxable income under the general provisions was determined at Rs.13136,33,09,623/- and the book profits under MAT the income was computed at Rs.289,20,71,000/-. The assessment was set aside by an order dated 23.03.2009 u/s 263 with the directions to the AO to Page 2

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

Section 11 of the Act. The said return was processed u/s 143(1) of the Act. Later on, the case was selected for 3 Suvasini Charitable Trust scrutiny. The AO during the course of assessment proceedings noticed that the assessee had declared a total sale of Rs.6.71 crores at its Cafeteria at Swaminarayan Akshardham Complex, NH-24, Opposite Nizamudin Bridge

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C, as the provisions of Chapter VI "Aggregation of income and set-off or carry-forward of loss" are not applicable in the case of a charitable trust, viz. the appellant Trust. 12. On the facts and circumstances of the case and in law, the appellate proceedings got totally vitiated as the remand report was not provided

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

In the result, the appeal of the Assessee is allowed

charitable purpose under section 2(15) of the\nAct. The society was duly granted registration under section 12AA of the Act\non 25-08-2009 by the Commissioner of Income Tax, Ghaziabad, which was\nfurther granted registration under section 12AB of the Act on 5-4-2022 for\n assessment years 2022-23 to 2026-27 in accordance with

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

143(3) of the Act ('the Act'\nfor short) dated 30.12.2018.\n2. Briefly stated the facts are that assessee is a charitable trust registered u/s 12A\nof the Act and filed its return of income on 13.10.2018 declaring Nil income. The\ncase was selected for scrutiny under CASS and after considering the submissions\nmade by assessee, the AO held that