RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

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(2

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable

ACIT, 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

ADIT (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

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

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

DCIT (EXEMPTION), 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

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

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