COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

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

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX- DELHI vs. M/S MANSAROVER COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

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

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

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

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

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

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

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

Section 148 of the Act to proceed with the assessments. (ix) With reference to the addition of the sum of Rs. 30,75,000/- in the account of the assessee in the name of M/s. Dengzong Charitable Trust

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived by the said CIT (A) as voluntary donation, without any basis or information on hand, (para 89 to 93). g) That the Appellant has made

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived by the said CIT (A) as voluntary donation, without any basis or information on hand, (para 89 to 93). g) That the Appellant has made

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived by the said CIT (A) as voluntary donation, without any basis or information on hand, (para 89 to 93). g) That the Appellant has made

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived by the said CIT (A) as voluntary donation, without any basis or information on hand, (para 89 to 93). g) That the Appellant has made

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived by the said CIT (A) as voluntary donation, without any basis or information on hand, (para 89 to 93). g) That the Appellant has made

BIHARI CHARITABLE TRUST,DELHI vs. ITO(E), WARD GHAZIABAD, GHAZIABAD

In the result the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

Charitable Trust Vs. The Income-tax Officer (E) 65, AGCR Enclave, Delhi Ward, Ghaziabad PAN: AAHTS 2723 F (Applicant) (Respondent) Assessee By : Shri Ved Jain, Adv Ms. Supriya Mehta, CA Department By : Shri Vivek Kumar Upadhyay, Sr DR Date of Hearing : 12.09.2023 Date of Pronouncement : 14.09.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against

AP GOYAL CHARITABLE TRUST,EAST DELHI, DELHI INDIA vs. ITO, CIVIC CENTRE,NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Charitable Trust, Income Tax Officer, B-125, Anand Vihar, Ward Exempt, 1(1), East Delhi-110092. Vs. Delhi. PAN:AABTA8575B (Appellant) (Respondent) Assessee by Shri Nitin Kanwar, Rajiv Kumar and Shivam Jain, Advocates Department by Shri Praduma Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 10.09.2025 O R D E R PER MANISH AGARWAL, AM: This appeal

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

Section 151 (1) of the IT Act, for issuance of notice u/s 148 of the act, 1961.” 34. Based on the above reasons notice u/s 148 of the income tax act was issued to the assessee on 27/11/2013. The above reasons were also given to the assessee along with the pro forma for obtaining approval u/s 151 of the income

SOCIETY FOR WELFARE AWARENESS RESEARCH AND GUIDANCE,DELHI vs. ITO (EXEMPTIONS), WARD 2(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

trust and was reflected in the return of income filed for the year under consideration. iii. The assessee has applied the fund so received in compliance with the instructions of the donor. iv. Amount received has already been shown as income by way of corpus and since the same has been utilised for allowable purposes as per the applicable provisions