BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Charitable purpose (Proviso to section 2(15) Assessment years 2010-11 & 2012-13 - Whether newly inserted proviso to section 2(15) will not apply in respect of first three limbs of section 2(15), i.e., relief of poor, education or medical relief, and consequently, where purpose of a trust

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 & Educational Trust vs. Commissioner of lncome-tax-1, Cochin-1 [2014] 62 SOT 126 (Cochin - Trib.)(URO) Where assessee-trust was conducting a study centre for Karnataka Open University, it could not be considered to be an educational institution within meaning of section 2(15

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

trust in AY 2009-10, Explanation along with documentary proof to justify that these activities were charitable as per Section 11,12,13 read with Section 2(15

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

Appeal is allowed

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

2(15) of the Act applies only to trusts/ institution falling in the last limb of the definition of ‘charitable purpose’, that too, if such trust/ institution carry on commercial activities in the nature of business, trade or commerce. The legislative intent behind introduction of the aforesaid proviso in the definition of “charitable purpose” in section

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:

charitable purpose set out in section 2(15) carries on business which is held in trust for the charitable purpose

DDIT (E), DELHI vs. M/S. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

charitable purpose is contained in section 2(15) of the Act. The activities under taken by the trust are undisputedly

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

Charitable Trust ready reference, the provisions of Section 2(15) of the Act are reproduced as under: “Section 2………. (15

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

section 2(15) has undergone change by inserting the proviso therein. The impact of the proviso is that the trust and societies who are engaged in carrying on “charitable

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 2(15) has undergone change by inserting the proviso therein. The impact of the proviso is that the trust and societies who are engaged in carrying on „charitable

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 2(15) has undergone change by inserting the proviso therein. The impact of the proviso is that the trust and societies who are engaged in carrying on „charitable

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:

Trust "Subject - Definition of 'Charitable purpose ' under section 2(15) of the Income Tax Act, 1961 -reg. Section 2(15

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)

charitable 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

M/S. THE FERTILIZER ASSOCIATION OF INDIA,NEW DELHI vs. DDIT(E), NEW DELHI

In the result, the appeal of the Assessee is allowed

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Section 2(15) of Income Tax Act, 1961 read as under:- “charitable purpose" includes relief of the poor, education, [yoga,] medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility: [Provided that the advancement

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

charitable 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

DCIT (EXEMPTION), UTTAR PRADESH vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

sections 11, 12A and 12A(a) of the Act. AO held the activities of the assessee trust not covered u/s 2(15) of the Act and declined the exemption u/s 11 of the Act. AO taxed the total income at Rs.52,76,05,600/- on the ground that the activities of the trust are not of charitable

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)

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

THE FERTILIZER ASSOCIATION OF INDIA,NEW DELHI vs. ITO (EXEMPTION), NEW DELHI

In the result, the appeal of the Assessee is allowed

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

2(15) & the meaning of trade/business/commerce. Charitable Trusts with general object of public utility are required to eschew any activity which is in the nature of any trade, commerce or business or the rendering of any service in relation to any trade, commerce or business to remain charitable and to continue to claim benefits of Section

GHAZIABAD DEVELOPMENT AUTHORITY,GHAZIABAD vs. DCIT CIRCLE EXEMPTION, GHAZIABAD

In the result, the appeal of the assessee in ITA

Section 2(15), the activities of the trust should be carried out on commercial lines with intention to make profit. Where the trust is carrying out its activities on noncommercial lines with no motive to earn profits, for fulfillment of its aims and objectives, which are charitable