SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INSTITUTE OF MARKETING & MANAGEMENT, NEW DELHI

In the result, the appeal for the assessment year 2010-11 is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

195 (Del). We are in agreement with the order of the CIT(A). The assessee-society is a charitable institution and when income is applied towards charitable purposes including towards purchase of fixed assess, it is considered to be deduction of income and hence, income, to that extent, is considered as applied for charitable purpose and thus, not charged

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INSTITUTE OF MARKETING & MANAGEMENT, NEW DELHI

In the result, the appeal for the assessment year 2010-11 is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

195 (Del). We are in agreement with the order of the CIT(A). The assessee-society is a charitable institution and when income is applied towards charitable purposes including towards purchase of fixed assess, it is considered to be deduction of income and hence, income, to that extent, is considered as applied for charitable purpose and thus, not charged

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 nature within the meaning of section 2 (15) of The Income Tax Act, 1961. Then learned assessing officer specifically mentioned that the provisions of section 13 of The Income Tax Act, 1961 are not violated at all. Thus for the earlier years also on the similar set of activities the learned assessing officer in that year has taken

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

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

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

The appeal are dismissed

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

trust in assessment year passed for the assessment year 2007 – 08 and receipts already accounted Net amount of receipts 2,65,27,091 Expenses out of the 2,65,27,091 Less remaining receipts as appears in dSR which also applied in charitable activities Excess if any Nil Therefore, the assessee claimed that there is no unaccounted income required

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 SOUTH ASIA GROUP GRATUITY TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2018-19 Assessment Year 2021-22 Icrw Group Gratuity Trust, Vs Cit (Exemptions), C-59, Ground Floor, Delhi. South Extension Part Ii, New Delhi 110 049 Pan: Aabti3510L Assessment Year: 2020-21 Iclei South Asia Group Gratuity Trust, Vs Cit (Exemptions), C-3, Lower Ground Floor, Delhi Green Park Extension, New Delhi – 110 016. Pan: Aabti7567H (Appellant) (Respondent) Assessee By : Shri Anand Chaudhuri, Advocate Revenue By : Sh. Mohd. Gayasuddin Ansari,Cit,Dr Date Of Hearing : 17.05.2023 Date Of Pronouncement : 01.06.2023

trust could not be considered as a charitable purpose within the meaning of section 2(15) of the Act, we find that this issue has been addressed by the Hon’ble Supreme Court in the case of ACIT (Exemption) vs. Ahmedabad Urban Development Authority & Ors in Civil Appeal No.21762 of 2017 dated 19.10.2022 wherein the Hon’ble Apex Court

ICRW GROUP GRATUITY TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2018-19 Assessment Year 2021-22 Icrw Group Gratuity Trust, Vs Cit (Exemptions), C-59, Ground Floor, Delhi. South Extension Part Ii, New Delhi 110 049 Pan: Aabti3510L Assessment Year: 2020-21 Iclei South Asia Group Gratuity Trust, Vs Cit (Exemptions), C-3, Lower Ground Floor, Delhi Green Park Extension, New Delhi – 110 016. Pan: Aabti7567H (Appellant) (Respondent) Assessee By : Shri Anand Chaudhuri, Advocate Revenue By : Sh. Mohd. Gayasuddin Ansari,Cit,Dr Date Of Hearing : 17.05.2023 Date Of Pronouncement : 01.06.2023

trust could not be considered as a charitable purpose within the meaning of section 2(15) of the Act, we find that this issue has been addressed by the Hon’ble Supreme Court in the case of ACIT (Exemption) vs. Ahmedabad Urban Development Authority & Ors in Civil Appeal No.21762 of 2017 dated 19.10.2022 wherein the Hon’ble Apex Court

ACIT(E)- CIRCLE- 1(1), NEW DELHI vs. INDIAN BROADCASTING FOUNDATION, NEW DELHI

In the result, appeals of the Revenue are dismissed

section 13(1)(d) do not apply. Basing on the decisions reported in CIT vs. Uttar Pradesh cooperative Federation Ltd AIR 1989 SC 915, CIT v. Sir Sobha Singh Public Charitable Trust [2001] 250 ITR 475 (Delhi), Anand Charitable Trust v. Commissioner of Wealth-tax [2002] 123 Taxman 494 (Delhi), Director of Income tax v. Alarippu (2000) 111 TAXMAN

ACIT(E)- CIRCLE- 1(1), NEW DELHI vs. INDIAN BROADCASTING FOUNDATION, NEW DELHI

In the result, appeals of the Revenue are dismissed

section 13(1)(d) do not apply. Basing on the decisions reported in CIT vs. Uttar Pradesh cooperative Federation Ltd AIR 1989 SC 915, CIT v. Sir Sobha Singh Public Charitable Trust [2001] 250 ITR 475 (Delhi), Anand Charitable Trust v. Commissioner of Wealth-tax [2002] 123 Taxman 494 (Delhi), Director of Income tax v. Alarippu (2000) 111 TAXMAN