NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

charitable purpose which includes educational charity. If the income is only accumulated or set apart for such purpose, the exemption is limited to the extent of 25 per cent, of the income of the property held under such trust. The exemption under section 10(22), on the other hand, is without any such limitation. The language of section

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

charitable purpose defined in section 2(15) of the Act and therefore, benefit of section 11 and 12 of the Act was not allowed to the appellant in the instant year. 4.2 On appeal, the CIT(A) upheld the denial of exemption by holding as under: “3.1 To verify the claim of the appellant, I have gone through the Schedule

SHREE BALAJI SEWA TRUST,PRASHANT VIHAR vs. CIT EXEMPTION DELHI, CIT EXEMPTION DELHI

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

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

194J of the Act, the same would not disentitle the assessee to claim benefit under Sections 11 and 12 of the Act unless the case of assessee is specifically hit by the Proviso of Section 2(15) of the Act, which is not the case here. The Proviso to Section 2(15) of the Act would not get attracted merely

UMAK EDUCATION TRUST,DELHI vs. JCIT (E), RANGE- 2 , DELHI

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

section 11 (4A), the profit and gain from the business carried out by the charitable institution will not be exempt unless the business is incidental to the attainment of the objectives of the trust or institution. 7. Ld. AO taking into consideration the judgment of the Hon’ble Hon'ble Delhi High Court in case of GSI India

CELIAC SOCIETY OF INDIA,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

194J of the act on payment to the assessee. It is claimed that assessee has received this money and applied for the charitable purposes u/s 2 (15) read with section 11 of The Income Tax Act. Merely because the donors of the assessee, sponsoring the event have deducted tax at source on sponsorship amount, it does not make the activities