DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

18 as lead case, which involved both the additions of alleged Saraswati Ammal Educational & Charitable Trust Vs. ACIT capitation fee made u/s 69A of the Act and also towards cash loan made u/s 69C of the Act and accordingly parties have submitted their respective arguments. 8. For the sake of convenience, the grounds of Appeal and the Addl. Grounds

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

18 as lead case, which involved both the additions of alleged Saraswati Ammal Educational & Charitable Trust Vs. ACIT capitation fee made u/s 69A of the Act and also towards cash loan made u/s 69C of the Act and accordingly parties have submitted their respective arguments. 8. For the sake of convenience, the grounds of Appeal and the Addl. Grounds

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

18 as lead case, which involved both the additions of alleged Saraswati Ammal Educational & Charitable Trust Vs. ACIT capitation fee made u/s 69A of the Act and also towards cash loan made u/s 69C of the Act and accordingly parties have submitted their respective arguments. 8. For the sake of convenience, the grounds of Appeal and the Addl. Grounds

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

18 as lead case, which involved both the additions of alleged Saraswati Ammal Educational & Charitable Trust Vs. ACIT capitation fee made u/s 69A of the Act and also towards cash loan made u/s 69C of the Act and accordingly parties have submitted their respective arguments. 8. For the sake of convenience, the grounds of Appeal and the Addl. Grounds

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

18 as lead case, which involved both the additions of alleged Saraswati Ammal Educational & Charitable Trust Vs. ACIT capitation fee made u/s 69A of the Act and also towards cash loan made u/s 69C of the Act and accordingly parties have submitted their respective arguments. 8. For the sake of convenience, the grounds of Appeal and the Addl. Grounds

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIKA INTERNATIONAL PVT. LTD.,

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

charitable purpose", as used in Section 80-G of the Income Tax Act, with the words "not for purposes of profit" used in Section 32(v)(c) of the Payment of Bonus Act. This, in my opinion, would be entirely impermissible in law. Digitally Signed By:JITENDRA Signing Date:30.05.2023 16:16:35 Signature Not Verified LPA 99/2018 Page

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

trust property for charitable or religious purposes or set apart not more than 15% of that income for charitable or religious purposes. Once an accumulation to the extent of 15% of that income is made, the provisions of Section 11(1)(a) get exhausted. 12. However, and as one proceeds to sub-section (2), it becomes evident that the charitable

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

trust property for charitable or religious purposes or set apart not more than 15% of that income for charitable or religious purposes. Once an accumulation to the extent of 15% of that income is made, the provisions of Section 11(1)(a) get exhausted. 12. However, and as one proceeds to sub-section (2), it becomes evident that the charitable

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

Charitable Trust ready reference, the order of the Hon’ble High Court of Delhi is reproduced below: “2. Learned senior counsel for the petitioners contends that charge was framed against the petitioners on 04.06.2012 for having allegedly committed the offence under Section 120-B IPC read with Section 7, 8, 12 & 13 (2) read with Section

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Charitable Trust 'business activity' with a profit motive and no separate books of account were maintained by assessee for business activity as required under section 11(4A) - High Court by impugned order held that since assessee had maintained accounts in compliance to seventh proviso to section 10(23C)(vi) and section 11(4A) which was audited in detail and, further

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

Charitable Trust donation by virtue of sub-section (3) of Section 115BBC of the I.T. Act, 1961. Before us, no fallacy in the findings of the Ld. CIT(A) has been pointed out by the Revenue. With these observations the Tribunal dismissed the appeal of Revenue for A.Y. 2008-09 on identical issue, upholding the conclusion

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

ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

charitable activities for the last 18 years including the assessment year under consideration and the appellant has always been allowed exemption u/s 11/ 12 including in various assessment completed u/s 143(3) of the Act. It was submitted that there has been no change in fact during the year under consideration. Before proceeding on the adjudication of the issue

DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

charitable objective of providing medical relief, education and relief to the poor. The Ld. Commissioner of Income Tax (A) also noted that the assessee trust was empowered vide clause (o) of its objectives to accept voluntary donations and that donations to Patajali Yogpeeth Trust amounted to application of income for the purpose of 4 Assessment year 2013-14 medical relief

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable purposes within the meaning of the substantive clause of section 4(3)(i).” 17. Thus, if a property is held under trust, and such property is a business, the case would fall under Section 11(4) and not under Section 11(4A) of the Act. Section 11(4A) of the Act, would apply only to a case where

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

18 of 20 the profits generated by it are applied for the charitable objects of the trust, the condition imposed under Section

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

18 of 20 the profits generated by it are applied for the charitable objects of the trust, the condition imposed under Section

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

18 of 20 the profits generated by it are applied for the charitable objects of the trust, the condition imposed under Section

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

18 of 20 2012:DHC:7960-DB the profits generated by it are applied for the charitable objects of the trust, the condition imposed under Section