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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

191/- made on account of interest on cash loans by applying the doctrine of telescoping. 6. As against the order of Ld. CIT(A) in sustaining the additions for AY 2016-17 and 2017-18, Assessee preferred appeals before Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

191/- made on account of interest on cash loans by applying the doctrine of telescoping. 6. As against the order of Ld. CIT(A) in sustaining the additions for AY 2016-17 and 2017-18, Assessee preferred appeals before Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

191/- made on account of interest on cash loans by applying the doctrine of telescoping. 6. As against the order of Ld. CIT(A) in sustaining the additions for AY 2016-17 and 2017-18, Assessee preferred appeals before Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

191/- made on account of interest on cash loans by applying the doctrine of telescoping. 6. As against the order of Ld. CIT(A) in sustaining the additions for AY 2016-17 and 2017-18, Assessee preferred appeals before Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee

M/S. MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT, DEHRADUN

In the result we dismiss the appeal of the assessee

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

Trust ( supra ) confirms the view that applicability of decisions is to be seen with respect to provisions for which, a decision was rendered. The decision upon was based on the redundancy of section 11 (4), if the prohibition u/s 13(1 )(bb) is extended to the fourth category of Charitable Objects i.e. any other object of general public; utility " Moreover

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

charitable institution eligible for exemption under section 10(23C)(iv) or under section 11/12 of the Act. The observations and findings of the Ld. CIT(A) are reproduced hereunder: “7. I have considered the facts of the case, assessment order/remand report, appellant's written submissions and re-joinder on AO's remand report. In the instant case, the AO after

SARASWATI DEVI EDUCATIONAL & CHARITABLE TRUST,HARYANA vs. CIT, ROHTAK

In the result, both the appeals of the assessee are allowed

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

Section 12AA of the Act that if a trustee is a life long member of a Trust, it automatically raises an inference that the Trust is not charitable. The fact that a trustee is a life member, may be relevant but cannot by itself lead to a finding that the Trust is not charitable. ” 14 15. Our conclusion also finds

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

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

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

191 by the Payees was not done either by the Assessing Officer or by the CIT(A). The CIT(A) dismissed the same under the wrong application of law that the provisions of section 40(a)(ia) of the Act being disallowance of expenses due to non-deduction of TDS is applicable to a Charitable Trust

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved

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

191/- made on account of interest on cash loans by\napplying the doctrine of telescoping.\n6.\nAs against the order of Ld. CIT(A) in sustaining the additions\nfor AY 2016-17 and 2017-18, Assessee preferred appeals before\nTribunal. Against the deletion of additions for AY 2014-15 to AY\n2017-18, Revenue also preferred the captioned Appeals. Assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

191/- made on account of interest on cash loans by\napplying the doctrine of telescoping.\n6.\nAs against the order of Ld. CIT(A) in sustaining the additions\nfor AY 2016-17 and 2017-18, Assessee preferred appeals before\nTribunal. Against the deletion of additions for AY 2014-15 to AY\n2017-18, Revenue also preferred the captioned Appeals. Assessee

DCIT (E), NEW DELHI vs. ERNET INDIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

charitable activities as it was carrying on activities in the nature of trade commerce or business in terms of first proviso to Section 2(15) and after detailed discussion, he held that entire surplus as per income and 4 I.T.A. No.2235/DEL/2019 expenditure claimed, computed the net taxable income at Rs. 8,93,98,650/-. 5. Ld. CIT (A) following