DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

trust should be applied in India for charitable or religious purposes, we are doing any violence to the provisions nor can it be said that we are condoning an absurd result. 24. We do not intend to burden this order with a plethora of authorities on the construction of a Section, but since a point of grammar is also involved

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

trust should be applied in India for charitable or religious purposes, we are doing any violence to the provisions nor can it be said that we are condoning an absurd result. 24. We do not intend to burden this order with a plethora of authorities on the construction of a Section, but since a point of grammar is also involved

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

1. That the learned Pr. Commissioner of Income Tax (Exemptions) has grossly erred both in law and on facts in passing the impugned order dated 27.10.2017 under section 12AA(3) r/w section 12 of the Income Tax Act, 1961, withdrawing registration granted to the appellant under section 12AA of the Income Tax Act, 1961 vide CIT-XI, Chandigarh - II, Chandigarh

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

197 Taxman 504 (Del) [pg. 244-247 of case law PB] • Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) The Delhi Bench of the Tribunal in the case of United Education Society vs. JCIT: 178 ITD 716 (Del Trib) categorically been held that capital expenditure incurred during the year has to be considered as application of income

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

197 Taxman 504 (Del) [pg. 244-247 of case law PB] • Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) The Delhi Bench of the Tribunal in the case of United Education Society vs. JCIT: 178 ITD 716 (Del Trib) categorically been held that capital expenditure incurred during the year has to be considered as application of income

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

197 Taxman 504 (Del) [pg. 244-247 of case law PB] • Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) The Delhi Bench of the Tribunal in the case of United Education Society vs. JCIT: 178 ITD 716 (Del Trib) categorically been held that capital expenditure incurred during the year has to be considered as application of income

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

197 Taxman 504 (Del) [pg. 244-247 of case law PB] • Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) The Delhi Bench of the Tribunal in the case of United Education Society vs. JCIT: 178 ITD 716 (Del Trib) categorically been held that capital expenditure incurred during the year has to be considered as application of income

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

197 Taxman 504 (Del) [pg. 244-247 of case law PB] • Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) The Delhi Bench of the Tribunal in the case of United Education Society vs. JCIT: 178 ITD 716 (Del Trib) categorically been held that capital expenditure incurred during the year has to be considered as application of income

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

Appeal is allowed

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

1, wherein the CBDT has elaborated on the scope of the said amendment, in the following words: “3.The newly amended section 2(15) will apply only to the entities whose purpose is ‘advancement of any other object of general public utility’ i.e. the fourth limb of definition of ‘charitable purpose’ contained in Section 2(15). Hence, such entities will

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

1. It is wrong and incorrect that the trust has declared total Commercial sales of Rs. 6.71 Crores in its income 4 Suvasini Charitable Trust and expenditure account. The sales are not in the nature of commercial receipts in the course of advancement of any other object of public utility as laid down in the proviso to Sec.2

ITO (E), WARD- 2(2), NEW DELHI vs. SHRI SWAMI SATYANAND DHARMARTH TRUST, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

197 Taxman 170 (Delhi) 2011 4.2.3 In the case of DIT vs. Raghuvanshi Charitable Trust (supra), the Hon'ble Delhi High court have held as under: "8. It would be fruitful to refer to the discussions contained in Institute of Banking Personnel Selection (IBPS)'s case (supra ), Per Hon'ble Mr. Justice S.H. Kapadia, which is advanced before

M/S. SCIENTIFIC AND EDUCATIONAL ADVANCEMENT SOCIETY,NEW DELHI vs. ITO, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

197 ITR 416) wherein it was held that “ The crux of the statutory exemption u/s 11(1 )(a) of the Act is not the income earned from property held under Trust but the actual application of the said income for religious & charitable purposes. The exemption can be lost if application of income is for purpose other than education [Maa Saraswati

ACIT, GURGAON vs. M/S. THE SCIENTIFIC & EDUCATIONAL ADVANCEMENT SOCIETY, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

197 ITR 416) wherein it was held that “ The crux of the statutory exemption u/s 11(1 )(a) of the Act is not the income earned from property held under Trust but the actual application of the said income for religious & charitable purposes. The exemption can be lost if application of income is for purpose other than education [Maa Saraswati

DCIT(E), NEW DELHI vs. DR. R.L. KHERA CHARITABLE TRUST, NEW DELHI

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

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. In view of the aforesatated judgment of the Bombay High Curt, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the Department.” 7. Respectfully following the decision of the Hon'ble Supreme

ACIT (EXEMPTION), CIRCLE-2 (1), NEW DELHI vs. SUBROS EDUCATIONAL SOCIETY, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2013-14

197 Taxman 170 (Delhi)], the Hon'ble Delhi High Court held that a trust can be allowed to carry forward deficit of current year and to set of same against income of subsequent years. It was further held that adjustment of deficit of current year against income of subsequent year would amount of application of income of trust for charitable

ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca

1. Whether on the facts and circumstances of the case the Ld. CIT(A) has erred in deleting addition on account of non- 2 deduction of TDS on rent paid to M/s DLF Qutab Enclave Complex Educational Charitable Trust & M/ DLF Qutab Enclave Complex Medical Charitable Trust without appreciating the fact that certificate u/s 197 issued to the said trusts

DCIT (EXEMPTION), NEW DELHI vs. M/S. NAV NIRMAN SEWA SAMITI, DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

1 in the affirmative i.e., in favour of the assessee and against the Department. 4. Question No. 2 herein is identical to the question which was raised before the Bombay High Court in the case of Director of Income-tax (Exemption) v. FramjeeCawasjee Institute [1993] 109 CTR 463. In that case, the facts were as follows: The assessee

ITO (E), GHAZIABAD vs. M/S. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 11(3) of the I.T. Act, which are not applicable to the case of the assessee- society. The decisions relied upon by the Ld. D.R. are not applicable to the facts of the case. In view of the above discussion, we set aside the Order of the Ld. CIT(A) and delete the addition of Rs.6

DCIT (EXEMPTION), NEW DELHI vs. THE DELHI PUBLIC SCHOOL SOCIETY, NEW DELHI

In the result, this appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshrady. Cit (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East Of Kailash, Vs. New Delhi-110065. Pan –Aaatt 0740J (Appellant) (Respondent)

section 11(1)(a), yet depreciation would be allowed on assets so purchased. (B.2.2) In the case of DIT vs. Raghuvanshi Charitable Trust [2011] 197