PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

Charitable Trust (2014) 43 Taxman.com 300 (Del.); (xi) Mundakapadam Mandirams Society Vs. CIT (2002) 125 Taxman 515 (Ker.); (xii) Kamma Sangham Vs. DIT (E) (2014) 43 Taxman.com 192 (AP); (xiii) Shri Dhakad Samaj Dharamshala Bhawan Trust Vs. CIT (2008) 302 ITR 321 (MP); (xiv) Radhasoami Satsang Vs. CIT (1992) 193 ITR 321 (SC); (xv) Distributors (Baroda) P. Ltd. Vs. Union

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)

trust. Likewise the decision of Hon'ble Bombay High Court in the case of Rajneesh Foundation (supra) is not relevant as the said decision was rendered prior to introduction of proviso to section 2 (15), when there used to be no dispute insofar as classification of charitable objectives was concerned for the purpose of claiming exemption u/s 11/12

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

trust. Likewise the decision of Hon'ble Bombay High Court in the case of Rajneesh Foundation (supra) is not relevant as the said decision was rendered prior to introduction of proviso to section 2 (15), when there used to be no dispute insofar as classification of charitable objectives was concerned for the purpose of claiming exemption u/s 11/12

MOOL CHAND KHAIRATI RAM TRUST vs. DIRECTOR OF INCOME TAX (EXEMPTIONS)

The appeal is disposed of

charitable or religious purposes 2015:DHC:5917-DB ITA 141/2013 Page 9 of 35 and, therefore, the Assessee was entitled to the exemption under Section 11 of the Act. 11. It was next contended that running an Allopathic hospital would fall within the object of the trust and the mere fact that the proportion of receipts and expenditure for providing

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

193 (SC), the Hon'ble Apex Court dismissed the SLP filed against the order of High Court, holding that rent paid by assessee-trust to a trustee for using land and building was not excessive and, thus, exemption could not be denied to assessee under section 11 by invoking provisions of section 13(1)(c). In the said case, Commissioner

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

charitable purpose’ as referred to in section 2(15) and for withdrawing registration under section 12A of the Act on that basis.” 14. The ld. counsel for the assessee, at the time of hearing, filed the following additional grounds:- “Without prejudice: 4. That the Director of Income Tax (Exemptions), New Delhi [DIT(E)] erred on facts

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section 11 and 13(l)(c) of the Act are attracted. The decision of the Honorable Delhi High Court in the case of Privar Seva

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section 11 and 13(l)(c) of the Act are attracted. The decision of the Honorable Delhi High Court in the case of Privar Seva

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

section 2(15), i.e., relief of the poor, education or medical relief. Consequently, where the purpose of a trust or institution is relief of the poor, education or medical relief, it will constitute ‘charitable purpose’ even if it incidentally involves the carrying on of commercial activities.” Reliance is placed in the decision of DIT(E) vs Sabarmati Ashram Gaushala Trust

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

trust from Assessment Year 2015- 16 to Assessment Year 2021-22 has been cancelled. 2. The appellant, a charitable society, is running a school in the name of G.D. Goenka Public School situated at Elephanta Lane, Near Golak Dham, Sector-10, Dwarka New Delhi, registered under Societies Registration Act, XXI of 1860 on 18.09.1996. The society was registered under Section

ICLEI LOCAL GOVERNMENT FOR SUSTAINABILITY SOUTH ASIA,NEW DELHI vs. ITO(EXEMPTION), WARD-1(2), NEW DELHI

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2014-15

193 ITR 32 (SC), contended that in the earlier assessment years, no such disallowances of application of income applied outside India was made, therefore, principle of res judicata will apply in its case and the provisions of section 11(1)(c) are not applicable in the case of the Assessee. 2.3 The ld. Assessing Officer rejected the said claim

ACIT(E), NEW DELHI vs. INDIA INTERNATIONAL CENTRE, NEW DELHI

In the result, this appeal of Revenue is dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

trust, as pointed out by one of us (Pathak,J.) in Dharmadeepti v. CIT [(1978) 3 sec 499 : 1978 sec (Tax) 193] must be '"essentially charitable in nature" andit must not be a cover for carrying on an activity which has profit making as its predominant object. This interpretation of the exclusionary clause in Section

ACIT, KARNAL vs. M/S GALAXY GLOBAL EDUCATIONAL TRSUT, KURUKSHETRA

In the result both the appeals of the revenue are dismissed

Bench: Shri P.K. Bansal & Shri. C.M. Gargassessment Year: 2009-10 Acit Galaxy Global Educational Trust Central Circle Village Dinarpur Vs. Karnal Kurukshetra

section 11 is available on the income and not for deemed income. He lastly submitted that the baseless order of CIT(A) may be set aside by restoring that of the AO. 5. Replying to the above contentions, the Ld counsel of the assessee submitted that assessee is a trust created for charitable objects and thus it 5 has been

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

charitable trust.’ Treating the income of a political party to be that of a Trust and using the same principle to test the treatment of its expenses is inconsistent with the very scheme of the Act. 70. It is clear, therefore, that for understanding and interpreting Section 13A of the Act, it would serve no purpose to compare it with

ITO (E), NEW DELHI vs. M/S. INSTITUTE OF PEACE AND CONFLICT STUDIES, NEW DELHI

In the result, the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm

193 3 Institute of Peace and Conflict Studies And that those amounts were allowed as application in the assessment order passed u/s 143(3) of the Act. The reliance was placed on the following case laws: " DIT Vs Raghuvanshi Charitable Trust 197 Taxman 170 (Del.) " CIT Vs Sh. Plot Swetamber Murti Pujak Jain Mandal

DELHI POLICY GROUP (REG),NEW DELHI vs. ITO(E),WARD 1(3), DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14

charitable trust registered under section 12A long ago and has all along been enjoying the benefits arising there-from in past years as also in the subsequent year. The case of the assessee before the Ld. AO/CIT(A) has been that it was inadvertently by clerical mistake that an incorrect fact was mentioned in the ITR at the time