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

iv. The institutions were operated by the assessee with a clear profit motive, and as business organization instead of a charitable one. v. The founders and controlling members have appropriated certain part of surplus fund for furtherance of their own need. On the aforementioned grounds the activities of the assessee are held to be not charitable within the meaning

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

iv. The institutions were operated by the assessee with a clear profit motive, and as business organization instead of a charitable one. v. The founders and controlling members have appropriated certain part of surplus fund for furtherance of their own need. On the aforementioned grounds the activities of the assessee are held to be not charitable within the meaning

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

iv. The institutions were operated by the assessee with a clear profit motive, and as business organization instead of a charitable one. v. The founders and controlling members have appropriated certain part of surplus fund for furtherance of their own need. On the aforementioned grounds the activities of the assessee are held to be not charitable within the meaning

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

iv. The institutions were operated by the assessee with a clear profit motive, and as business organization instead of a charitable one. v. The founders and controlling members have appropriated certain part of surplus fund for furtherance of their own need. On the aforementioned grounds the activities of the assessee are held to be not charitable within the meaning

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

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

IV of the Act. The income of the Assessee was assessed at ₹5,51,84,040/-, which was held as taxable at Maximum Marginal Rate in accordance with provisions of Section 164(2) of the Act. 9. The Assessee, being aggrieved by the order of AO, preferred an appeal before the learned Commissioner of Income Tax (Appeals)-40, Delhi [hereafter

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. 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

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 IT Act. 4. The Ld. AR further submitted that the assessee trust is registered u/s. 12A of the Income Tax Act vide dated 29.06.1999. It is also registered u/s 80G by letter dated 07.08.2009 for the period Assessment Year 2010-11 to 2012-13. As regards the denial of exemption

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.”

IV of the Income Tax Act. Assessment was completed at an income of Rs. 74,49,530/- to be taxed at maximum marginal rate as per the provisions of section 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

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.”

IV of the Income Tax Act. Assessment was completed at an income of Rs. 74,49,530/- to be taxed at maximum marginal rate as per the provisions of section 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

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

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ADIT (E), DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

ACIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from