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

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

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

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

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

Trust Digitally Signed By:JITENDRA Signing Date:30.05.2023 16:16:35 Signature Not Verified LPA 99/2018 Page 32 Employees Union with effect from 05.09.1991 and Batra Hospital Employees Union with effect from 30.05.2001 and as such these unions are different entities. These arguments were also rightly rejected by the learned Single Judge in impugned judgment. 15. Regarding issue

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

section 11SBBC (1) will not apply in the present case of\ntrust created or established wholly for religious purposes.\nThe appellant has prepared a chart incorporating inter alia the\ntransactions of the appellant trust for AY 2017-18 and the comparative\ndetails for preceding AY 2016-17 and from the chart the status cash\ncollection, banking of the same

PRINCIPAL COMMISSIONER OF INCOME TAX -2 vs. CLIX CAPITAL SERVICES PVT. LTD. (FORMERLY GE MONEY FINANCIAL SERVICES PVT. LTD.)

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

Trust was not deriving any profit as per Income Tax Assessment orders. 13. The learned counsel for the respondents submit that once an organisation begins to pay bonus, it cannot stop payment of bonus without seeking Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:06.06.2023 17:58:26 Signature Not Verified LPA 576/2018 Page 19 exemption from the competent authorities

ACIT (EXEMPTION), CIRCLE-2 (1), NEW DELHI vs. SUBROS EDUCATIONAL SOCIETY, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2013-14

charitable and religious purposes in the subsequent year in which such adjustment has been made and will have to be excluded from the income of the trust under section 11(1)(a)." 4.2.3 In CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [(1994) 119 CTR 144

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

charitable trust in earlier AY, is allowed to be set-off\nagainst the income of subsequent AYs by invoking section 11, as\nthis legal position is supported by a number of judgements of High\nCourts and also a judgement of the Supreme Court.\n9.\nOn the facts and circumstances of the case and in law, the\nLearned Commissioner of Income

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

charitable trust in earlier AY, is allowed to be set-off\nagainst the income of subsequent AYs by invoking section 11, as\nthis legal position is supported by a number of judgements of High\nCourts and also a judgement of the Supreme Court.\n9.\nOn the facts and circumstances of the case and in law, the\nLearned Commissioner of Income

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Trust (1981) 127 ITR 378 and by the Madras High Court in Commissioner of Income-Tax vs Rao Bahadur Calavala Cunnan Chetty Chanties (1982) 135 ITR 485. The Madhya Pradesh High Court in CIT vs. Raipur Pallottine Society (supra) has held, following the judgment of the Karnataka High court cited above, that in computing the income of a charitable institution/trust

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Trust (1981) 127 ITR 378 and by the Madras High Court in Commissioner of Income-Tax vs Rao Bahadur Calavala Cunnan Chetty Chanties (1982) 135 ITR 485. The Madhya Pradesh High Court in CIT vs. Raipur Pallottine Society (supra) has held, following the judgment of the Karnataka High court cited above, that in computing the income of a charitable institution/trust

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

INCOME TAX OFFICER, GHAZIABAD vs. BABURAM EDUCATION SOCIETY, MAINPURI

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, Baburam Education Society म Ito(E), 1St Floor, Paronkh Etah, Mainpuri, Vs. Cgo Complex Ii, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. Pan No.Aabab6687L अपीलाथ" Appellant ""यथ"/Respondent

charitable purposes, there was no occasion to sustain disallowance of exemption. 5 The copy of above judgments are enclosed Nowhere in the assessment order, it is contended by the Ld. AO that the Assessee has violated the object of the trust or has not incurred the expenses towards its object. Further, denial of exemption under section

DCIT, GHAZIABAD vs. M/S. DEVIDAYAL ALUMINIUM INDUSTRIES PVT. LTD., GHAZIABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2020-21 बना Income Tax Officer, Baburam Education Society म Ito(E), 1St Floor, Paronkh Etah, Mainpuri, Vs. Cgo Complex Ii, Uttar Pradesh. Hapur Chungi, Ghaziabad, Uttar Pradesh. Pan No.Aabab6687L अपीलाथ" Appellant ""यथ"/Respondent

charitable purposes, there was no occasion to sustain disallowance of exemption. 5 The copy of above judgments are enclosed Nowhere in the assessment order, it is contended by the Ld. AO that the Assessee has violated the object of the trust or has not incurred the expenses towards its object. Further, denial of exemption under section

ACIT(E), CIRCLE-2(1), NEW DELHI vs. THE BRITISH SCHOOL SOCIETY, NEW DELHI

In the result the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

charitable and religious purposes in the subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 and such adjustment will have to be excluded from the income of the trust under section ll(l)(a). Accordingly, on the facts and in the circumstances of the instant case, the Tribunal was justified