ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

trust is to sub serve the predominant charitable objects of providing medical relief education and relief to poor. Furthermore, since separate books of accounts were maintained and the entire profits are for charitable objects, the conditions prescribed in section 11(4A) of the Act, too were fulfilled. The authorities below have also failed to appreciate that out of total sales.of

DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

trust is to sub serve the 47 Assessment year 2013-14 predominant charitable objects of providing medical relief education and relief to poor. Furthermore, since separate books of accounts were maintained and the entire profits are for charitable objects, the conditions prescribed in section 11(4A) of the Act, too were fulfilled. The authorities below have also failed to appreciate

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable Trust (Regd.), Chandigarh. application of income to the extent of Rs.68,54,03,834/- made by the assessee-trust in acquiring fixed assets. The said claim was accepted vide order passed under section

DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable Trust (Regd.), Chandigarh. application of income to the extent of Rs.68,54,03,834/- made by the assessee-trust in acquiring fixed assets. The said claim was accepted vide order passed under section

GOPURI CHARITABLE TRUST,NEW DELHI vs. DCIT CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Charitable Trust Vs. DCIT the provisions of section 13. This is so since deduction under Chapter VI-A is to be allowed while computing the total income of an assessee and in the case of entities claiming exemption under section 11, the income is not included in total income. 4.6 Section 154

ADDL. CIT, MEERUT vs. M/S SUBHARTI K.K.B CHARITABLE TRUST, MEERUT

In the result, both the appeal of the Revenue are allowed

Bench: Sh. Cm Garg & Sh. O.P. Kant

154 of the Act, the assessee trust filed appeal before the Ld. Commissioner of income tax (Appeals), Meerut, who vide this impugned order accepted the claim of the assessee and directed the Assessing Officer to carry out the rectification. Aggrieved with the direction of the Commissioner of Income-tax (Appeals), the Revenue is in appeal before the Tribunal

ADDL. CIT, MEERUT vs. M/S SUBHARTI K.K.B CHARITABLE TRUST, MEERUT

In the result, both the appeal of the Revenue are allowed

Bench: Sh. Cm Garg & Sh. O.P. Kant

154 of the Act, the assessee trust filed appeal before the Ld. Commissioner of income tax (Appeals), Meerut, who vide this impugned order accepted the claim of the assessee and directed the Assessing Officer to carry out the rectification. Aggrieved with the direction of the Commissioner of Income-tax (Appeals), the Revenue is in appeal before the Tribunal

M/S. MANJEET KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. ITO, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu

154 ITO 755 (Chennai - Trib.) While determining 'income' of assessee-trust and its 'application of income' for purpose of claiming exemption under section 11 (1)(a), provisions of Chapter-IV i.e. sections 22 to 27 applicable for computing income chargeable to tax under head 'income from house property', will not be attracted. For the sake of convenience, the Relevant extract

M/S. MANJIT KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. DCIT, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu

154 ITO 755 (Chennai - Trib.) While determining 'income' of assessee-trust and its 'application of income' for purpose of claiming exemption under section 11 (1)(a), provisions of Chapter-IV i.e. sections 22 to 27 applicable for computing income chargeable to tax under head 'income from house property', will not be attracted. For the sake of convenience, the Relevant extract

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

section 115 BBE also has no basis.\nC. Replies of the specific queries raised by your good self with the\nclarifications given\nThe appellant was required to justify contention that there was a regular\npractise of keeping the cash in hand at significantly higher level. The\nlevel vide submission dated 06.08.2021 explained with evidences the\npractice being followed

DELHI POLICY GROUP (REG),NEW DELHI vs. ITO(E),WARD 1(3), DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14

charitable trust registered under section 12A long ago and has all along been enjoying the benefits arising there-from in past years as also in the subsequent year. The case of the assessee before the Ld. AO/CIT(A) has been that it was inadvertently by clerical mistake that an incorrect fact was mentioned in the ITR at the time

ADIT(OSD)(E), NEW DELHI vs. BIRD EDUCATION SOCIETY FOR TRAVEL & TOURISM, NEW DELHI

In the result, the Revenue’s appeal is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- Page 12 of 16 "We are also unable to accept the contention of Mr. Maitra that an educational institution to be eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section

MODEL VILLAGE TRUST ,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI, DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

154 taxmann.com 656 (ITAT Lucknow), it has been held in Para B.l that it is well settled that there are two conjunctive tests to be considered at the time of registration u/s 12AA of the Act. Firstly, it is to be examined whether stated objects of the applicant are charitable in nature. Secondly, genuineness of the charitable activities

MODEL VILLAGE TRUST,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI , DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

154 taxmann.com 656 (ITAT Lucknow), it has been held in Para B.l that it is well settled that there are two conjunctive tests to be considered at the time of registration u/s 12AA of the Act. Firstly, it is to be examined whether stated objects of the applicant are charitable in nature. Secondly, genuineness of the charitable activities

TANSA TRUST,DELHI vs. ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE

The appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

charitable trust registered under Section 12A(a) of the Act. The appellant trust has held shares in certain companies of Bajaj Group leading to violation of the provisions of Section 13(1) (d) read with Section 11(5) of the Act. Accordingly, the Appellant did not claim benefits of Section 11 in the Return of Income filed for the above

PARIJAT TRUST,NEW DELHI vs. DCIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

154 is not confined to clerical or arithmetical mistakes. On the other hand, it does not cover any mistake which may be discovered by a complicated process of investigation, argument or proof." 4.7 From the return of income, as noted above it is apparent that exemption was claimed under section 11 and no income was shown in the return

PARIJAT TRUST,NEW DELHI vs. ACIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

154 is not confined to clerical or arithmetical mistakes. On the other hand, it does not cover any mistake which may be discovered by a complicated process of investigation, argument or proof." 4.7 From the return of income, as noted above it is apparent that exemption was claimed under section 11 and no income was shown in the return

ITO, NEW DELHI vs. M/S NATIONAL MEAT AND POLUTRY PROCESSING BOARD, NEW DELHI

In the result, appeal of the department is dismissed

Bench: Shri N. K. Sainiita No. 568/Del/2017 : Asstt. Year : 2010-11

charitable in nature within the meaning of section 2(15) of the Act and there was no violation of section 13 of the Act. Later on the AO rectified the assessment vide order dated 26.3.2015 passed u/s 154 of the Act by observing as under :- “Assessment in this case has been completed on 14.02.2013 at total income