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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs. 15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account

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

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs. 15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs. 15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs. 15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account

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

Appeal is allowed

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

section 142(2A) while confirming the order of the Assessing Officer in denying exemption under sections 11/12 of the Act. 8.2 The ld. AR on queries raised by the Bench responded that assessee trust is not running shops or distribution of products and for those shoppings and distribution and selling of products, as on commercial basis different entity is there

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

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs.15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account of interest

SALWAN EDUCATION TRUST,NEW DELHI vs. DCIT, EXMP 2(1), DELHI

In the result, the appeal of the assessee is allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Salwan Education Trust, Dcit, Salwan Schools Campus, Pt Exemption 2(1), Girdhari Lal Salwan Marg, Vs Delhi, Rajinder Nagar, 24Th Floor, Civic Centre, New Delhi-110060, New Delhi-110002. Pan- Aacts9741A Assessee Revenue

Section 11(5). They submit Form No. 10, which is a notice to the assessing officer informing about income accumulation by a charitable trust at least two months before the due date for filing IT returns. In the instant case, during the assessment proceedings the appellant did not informed the Assessing Officer to allow to apply such income for other

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

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

156/- made on account of interest on cash loans by applying the doctrine of telescoping. d) For AY 2017-18, ld. CIT(A) restricted the addition to Rs. 8,90,43,000/- as against the addition of Rs.15,30,10,000/- made towards capitation fee and deleted the addition of Rs. 3,92,60,191/- made on account of interest

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]

156 DTR 0247 (Bom)], which has been upheld by the Hon'ble Supreme Court (2017-TIOL-238-SC-IT), the Hon'ble Bombay High Court have held that statement made under section 133A was not bereft of any evidentiary value. It was also held that the same may not be conclusive but in absence of any contrary evidence' or explanation

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

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

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

trust or institution is relief of the poor, education or medical relief, it will constitute ‘charitable purpose’ even if it incidentally involves the carrying on of commercial activities. 2.2 ‘Relief of the poor’ encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such

DDIT (E), DELHI vs. PETROTECH, NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

156 ITD 393 (Kol.) It is respectfully submitted that the legal position that emerges from the aforesaid decisions is that where a charitable trust/ institution undertakes/ carries on commercial activities in the nature of business, trade or commerce with a view to make profit, then such trust/ institution would not be regarded as `charitable‟, irrespective of the fact that profit

SHREE KHATHU SHYAM JANGID BRAHMAN DHARAMSHALA,GURGAON vs. ITO(E) WARD, FARIDABAD

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

Bench: Shri C.M. Gargassessment Year: 2016-17 Shree Khathu Shyam Jangid Brahman Vs. Ito (E), Dharamshala, Ward, C/O Rra Taxindia, Faridabad. D-28, South Exension, Part I, New Delhi – 110 049. Pan: Aajts0636B (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 07.06.2022 Date Of Pronouncement : 08.07.2022 Order

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in our view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration 4 u/s 12AA by itself

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

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

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

156 ITD 264 10. Amongst the above decisions he vehemently relied on the decision of GS1 India Vs. DIT (Exemption) 262 CTR 585 [360 ITR 138] and he submitted that facts of that particular case is identical to the facts of the case of the assessee. He further referred to para No. 12 of the decision, wherein that decision considered

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

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

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

156 ITD 264 10. Amongst the above decisions he vehemently relied on the decision of GS1 India Vs. DIT (Exemption) 262 CTR 585 [360 ITR 138] and he submitted that facts of that particular case is identical to the facts of the case of the assessee. He further referred to para No. 12 of the decision, wherein that decision considered

SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,NEW DELHI vs. ITO (E), NEW DELHI

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

trust or institution is relief of the poor, education or medical relief, it will constitute ‘charitable purpose’ even if it incidentally involves the carrying on of commercial activities. 2.2 ‘Relief of the poor’ encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit purposes such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals