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

164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1

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

164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1

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

164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1

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

164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1

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

164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. INDIAN BROADCASTING FOUNDATION

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

charitable objectives, and no income or profit was derived from such deployment. It is asserted that these findings, being factual and based on the material placed on record, should not be interfered with. 19. Additionally, it is contended that even if a violation under Section 13(1)(d) of the Act is presumed, the proviso to Section 164

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. 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

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

Bench: Or At The Time Of Hearing Of The Appeal.”

164(2), Aggrieved by the order, this appeal has been filed.” 4. The Ld. A.O. has also passed similar Assessment Order for A.Y 2015-16 as well. As against the Assessment Orders dated 24/12/2016 and 22/12/2017 for A.y 2014-15 & 2015-16, the assessee preferred the Appeals before the CIT(A), the Ld. CIT(A) vide orders dated 22/03/2019, dismissed

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

Bench: Or At The Time Of Hearing Of The Appeal.”

164(2), Aggrieved by the order, this appeal has been filed.” 4. The Ld. A.O. has also passed similar Assessment Order for A.Y 2015-16 as well. As against the Assessment Orders dated 24/12/2016 and 22/12/2017 for A.y 2014-15 & 2015-16, the assessee preferred the Appeals before the CIT(A), the Ld. CIT(A) vide orders dated 22/03/2019, dismissed

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)

charitable trust of exemption inter alia where its income from the property held under a trust (S. 13 (1) (a), or any income thereof (b), or if any part of such income or any property of the trust (c) or any funds of the trust etc (d) are used or applied for the benefit of the specified persons. In other

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

ITO (E), NEW DELHI vs. THE TIMES CENTRE FOR MEDIA AND MANAGEMENT STUDIES, NEW DELHI

Appeal of the department stands dismissed

Bench: Sh. Pramod Kumar & Sh. Sudhanshu Srivastavaa.Y. : 2010-11 Ito (E) The Times Centre For Ward-2(3) Media & Management Studies Vs. New Delhi 10, Daryaganj Pan : Aaact3554H

1)(d), the maximum marginal rate of tax under section 164(2), proviso is applicable only to that part of income of the trust which has forfeited exemption and not the entire income. The relevant paragraph reads as under: "Section 164(2) refers to the relevant income which is derived from property held under trust wholly for charitable

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