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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

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 unaccounted interest expenses and further addition of Rs. 1.57 Crores was made u/s. 69A of the Act on account

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

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 unaccounted interest expenses and further addition of Rs. 1.57 Crores was made u/s. 69A of the Act on account

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

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 unaccounted interest expenses and further addition of Rs. 1.57 Crores was made u/s. 69A of the Act on account

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

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 unaccounted interest expenses and further addition of Rs. 1.57 Crores was made u/s. 69A of the Act on account

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

In the result, the appeal of the Assessee is allowed

Charitable Trust and Institutions\nIncome of any fund or institution or trust or any university or other educational\ninstitution or any hospital or other medical institution referred to in sub-clause (iv)\nor sub-clause (v) or ub-clause (vi) or sub-clause (via) of clause (23C) of section 10\nor any trust or institution registered u/s 12AA or 12AB

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

charitable purposes in accordance with Section 11(1)(a) of the Act. The Gujarat High Court held that “income derived from trust property” for the purposes of Section 11(1)(a), must be determined on commercial principles and in doing so, all outgoings including outgoing by way of income tax paid by the assessee-trust must be deducted

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

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

153 r.w.s.143(3) by\nmaking following additions for Assessment Years 2014-15 to 2017-\n18:\na) In AY 2014-15, addition of Rs.22,35,250/- was made\nu/s.69C of the Act towards unaccounted interest expenses\nand further addition of Rs.1.57 Crores was made u/s.69A of\nthe Act on account of unaccounted capitation fees.\nb) In AY 2015-16, addition

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

153 r.w.s.143(3) by\nmaking following additions for Assessment Years 2014-15 to 2017-\n18:\na) In AY 2014-15, addition of Rs.22,35,250/- was made\nu/s.69C of the Act towards unaccounted interest expenses\nand further addition of Rs.1.57 Crores was made u/s.69A of\nthe Act on account of unaccounted capitation fees.\nb) In AY 2015-16, addition

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

The appeal are dismissed

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

153 A proceedings. This AY 2007-08 is 7th prior years, which is validly covered u/s 147 of the Act. she submitted that provisions of Section 153A of the Act mandate only the re- assessment of six preceding years. If the material is available prior to that period, the Act mandates the same to be assessed under Section

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

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 has been made along with currently applicable sec 12AB(4)  Decision

VIDHYA DEVI,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Dey & Sh. M. Balaganeshassessment Year: 2012-13 Vidhya Devi Dcit C/O M/S. Rra Tax India, D- Vs Central Circle 28, South Extension, Part-I, Noida New Delhi Pan No.Asbpd0089B (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Respondent By Sh. Daya Inder Singh Sidhu, Cit Dr Date Of Hearing: 07/02/2024 Date Of Pronouncement: 22/02/2024 Order Per Saktijit Dey,Vp: This Is An Appeal By The Assessee Arising Out Of Order Dated 23.10.2018 Of Learned Commissioner Of Income Tax (Appeals) – 4 (For Short “Cit(A)”), Kanpur For The Assessment Year 2012-13. 2. Though, The Assessee Has Raised Multiple Grounds Both On Jurisdictional Issue As Well As On Merits, However, At The Very Outset We Proceed To Decide The Jurisdictional Issue Raised In Ground No.1, As It Goes To The Root Of The Matter.

charitable trust. Whereas, he submitted, the additions made by the AO are with reference to some other materials, which have not been referred to in the satisfaction note. Thus, he submitted, the additions have not been made with reference to any incriminating material. In support, he relied upon the decision of the Hon’ble Supreme court in the case

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

153(3) of the Act, as it stood at that time, did not apply to the INC and, therefore, the INC could not be permitted to furnish the final accounts after the limitation period had expired. The AO turned down the 2016:DHC:2463-DB ITA Nos. 145/2001 & 180/2001 Page 19 of 71 allegation of the INC that

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

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

charitable activity, cannot be granted registration. In these facts & circumstances, I am satisfied that the activities of the trust are not genuine and not being carried out in accordance with the objects of the trust. Accordingly, after affording reasonable opportunity to the trust registration granted u/s 12A vide order dated 02.04.2005 to the assessee society is cancelled since inception

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ODIA SAMAJ, NEW DELHI

In the result Cross objections raised by assessee is allowed

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

charitable trust carries on any activity in the nature of business, trade or commerce, in the actual course of fulfilling its objectives, the income from such business, should not exceed the limit defined in sub- clause (ii) to the proviso. [Para 153] It was also held by the Hon’ble Supreme Court that in clause (b) of Section

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