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

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)

164(2) of the Act available to all charitable Appellants. 12. That without prejudice to the above grounds, disallowances and additions to the returned income is highly excessive and much beyond the requirements of the case. 13. That the appellant reserves its right to alter, add & vary any ground(s).“ ITA. No. 6051/Del/2017 : “ 1. That on the facts and circumstances

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)

164(2) of the Act available to all charitable Appellants. 12. That without prejudice to the above grounds, disallowances and additions to the returned income is highly excessive and much beyond the requirements of the case. 13. That the appellant reserves its right to alter, add & vary any ground(s).“ ITA. No. 6051/Del/2017 : “ 1. That on the facts and circumstances

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)

164(2) of the Act available to all charitable Appellants. 12. That without prejudice to the above grounds, disallowances and additions to the returned income is highly excessive and much beyond the requirements of the case. 13. That the appellant reserves its right to alter, add & vary any ground(s).“ ITA. No. 6051/Del/2017 : “ 1. That on the facts and circumstances

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)

164(2) of the Act available to all charitable Appellants. 12. That without prejudice to the above grounds, disallowances and additions to the returned income is highly excessive and much beyond the requirements of the case. 13. That the appellant reserves its right to alter, add & vary any ground(s).“ ITA. No. 6051/Del/2017 : “ 1. That on the facts and circumstances

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)

164(2) of the Act available to all charitable Appellants. 12. That without prejudice to the above grounds, disallowances and additions to the returned income is highly excessive and much beyond the requirements of the case. 13. That the appellant reserves its right to alter, add & vary any ground(s).“ ITA. No. 6051/Del/2017 : “ 1. That on the facts and circumstances

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under clause (a) or clause (b) of section 11(4A) of the Income- tax Act. As the maximum marginal rate of tax under the new proviso to section 164

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under clause (a) or clause (b) of section 11(4A) of the Income- tax Act. As the maximum marginal rate of tax under the new proviso to section 164

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under clause (a) or clause (b) of section 11(4A) of the Income- tax Act. As the maximum marginal rate of tax under the new proviso to section 164

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under clause (a) or clause (b) of section 11(4A) of the Income- tax Act. As the maximum marginal rate of tax under the new proviso to section 164

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

charitable and religious trusts are concerned, their business profits are not exempt from tax, except in the cases falling under clause (a) or clause (b) of section 11(4A) of the Income- tax Act. As the maximum marginal rate of tax under the new proviso to section 164

ITO (E), WARD- 2(2), NEW DELHI vs. SHRI SWAMI SATYANAND DHARMARTH TRUST, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

164 ITR 439 (Raj)1987. ii.CIT vs. Shri Plot SwetamaberMurtiPujak Jain Mandal, 211 ITR 293 (Guj) 1995. iii.CIT vs. Matrisewa, Trust, 242 ITR 20 (Mad) 2000 iv.Govindu Naicker Estate vs. ADIT, 248 ITR 110 (Bom) 2003. v. CIT vs. Institute of Banking, 264 ITR 110 (Bom) 2003. vi. DIT vs. Raghuvanshi Charitable Trust, 197 Taxman 170 (Delhi

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

164 (Del Trib.) xix) Gaur Brahmin Vidya Pracharini Sabha vs. CIT : 34 SOT 371(Del Trib.) xx) ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd.) xxi) Indo American Society v. ADIT(E): 96 TTJ 578 (Mum Trib.) xxii) CIT v. Rajneesh Foundation: 148 Taxman 396 (Pune Trib.) xxiii) DDIT v. Willingdon Charitable Trust (Chennai

M/S INSITUTE OF HAEEMAOLOGY,NEW DELHI vs. ADIT(E), NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-1225 /Del/2015 (Assessment Year-2010-11)

164(2) of the Act and in not allowing the exemption u/s 11 to the other income when the same has been actually applied for charitable purposes. 3. In denying the exemption to the entire income of the trust u/s 11 & 12 of the Income Tax Act which has been actually applied for charitable purposes and the trust having been

DCIT (EXEMPTION), NEW DELHI vs. M/S. NAV NIRMAN SEWA SAMITI, DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

trust or institution is required to function in order to be eligible for exemption. In these sections, there is no provision for adjustment of brought forward loss or carry forward of loss of current year to be adjusted against the income of subsequent year. However, various Hon'ble High Court have taken a view that income is to be computed

DCIT(E), NEW DELHI vs. DR. R.L. KHERA CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

Section 11(1)(c) categorically suggests to the contrary, viz., the income has to be applied for charitable or religious purposes „only‟ in the year in which it has arisen. However, we find that the Gujarat High Court has discussed this issue in greater detail and relying upon the Circular No. 100 dated 24.01.1973 issued by the Central Board

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

trust for charitable purposes in subsequent year within meaning of section ll(l)(a). It has been held that excess of expenditure over income of charitable or religious nature incurred in earlier years can be adjusted against the income of the current year. This issue was debated in CIT v. Maharana of Mewar Charitable Foundation [(1981) 164

JASMINA TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

Accordingly.'\nIn the light of the aforesaid, we are of the considered view that the ground\ncommon in all the years deserves to be sustained. Resultantly the appeals are\nallowed with event to fol...

charitable trust where beneficiaries' shares are not defined. The tax should be computed at the normal rates applicable to an Association of Persons.", "result": "Allowed", "sections": [ "143(1)", "234C", "11", "167B", "167A", "10(25)", "164