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

Section 2(24)(iia) of the Act as under: “voluntary contributions received by a trust created wholly or partly for charitable

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

Section 2(24)(iia) of the Act as under: “voluntary contributions received by a trust created wholly or partly for charitable

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

Section 2(14) : “As per S. 2(24) of the Income Tax Act, 1961, unless the context otherwise requires, the term “income” includes- (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for charitable

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

Section 2(14) : “As per S. 2(24) of the Income Tax Act, 1961, unless the context otherwise requires, the term “income” includes- (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for charitable

ADIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

ACIT, NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

DCIT (EXEMPTION), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

ACIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ADIT (E), DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

trust. According to him, once the provisions of section 11 are not applicable, such contributions have to be charged to tax in terms of section 164(2) of the Act and on this premise, Ld. CIT(A) rejected the contention of the assessee for exclusion of Rs.9,43,81,000/-. 19. It is submitted by the Ld. AR that from

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

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

Section 164(2) and 164(3) which reads as under:- “[(2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

ADIT(OSD)(E), NEW DELHI vs. BIRD EDUCATION SOCIETY FOR TRAVEL & TOURISM, NEW DELHI

In the result, the Revenue’s appeal is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

24)(iia) were held to attract taxability leading to the assessment being concluded at an income of Rs.2,30,71,122/-. 4. Aggrieved, the assessee travelled in appeal before CIT(A) and submitted that the assessee in the year under consideration carried on the same activities as carried on in the earlier years namely the activities of providing vocational training

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from