CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research study on the modem and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying the foundations

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research study on the modem and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying the foundations

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research study on the modem and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying the foundations

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research study on the modem and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying the foundations

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research study on the modem and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying the foundations

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

Appeal is allowed

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

3) of the Act. (b) In the assessment order dated 24.12.2009 for the assessment year 2007-08 (Refer pages 216 to 217 of the paperbook), assessing officer, in fact, recorded a categorical finding that the assessee is mainly dedicated to medical relief and charitable activities related to education and medical relief. The relevant extracts of the order are reproduced hereunder

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 nature as per the first and second proviso of sec.2(15) of IT Act. Accordingly the trust no longer remains entitled for deduction u/s. 11 of the IT Act. (5) Hence order of the Ld. CIT(A) be cancelled and the order of AO be restored. (6) Appellant craves leave to modify/amend or add any one or more grounds

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

charitable within the meaning of sec. 2(15) of the IT Act 1961 from the nature of actual activities, accounts and transactions and as such the assessee not ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 8 entitled for exemption u/s. 11 and 12 of the IT Act, 1961. Accordingly, the undersigned proceed to assess his income as a business entity

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

charitable within the meaning of sec. 2(15) of the IT Act 1961 from the nature of actual activities, accounts and transactions and as such the assessee not ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 8 entitled for exemption u/s. 11 and 12 of the IT Act, 1961. Accordingly, the undersigned proceed to assess his income as a business entity

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

charitable within the meaning of sec. 2(15) of the IT Act 1961 from the nature of actual activities, accounts and transactions and as such the assessee not ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 8 entitled for exemption u/s. 11 and 12 of the IT Act, 1961. Accordingly, the undersigned proceed to assess his income as a business entity

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

charitable within the meaning of sec. 2(15) of the IT Act 1961 from the nature of actual activities, accounts and transactions and as such the assessee not ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 8 entitled for exemption u/s. 11 and 12 of the IT Act, 1961. Accordingly, the undersigned proceed to assess his income as a business entity

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

charitable within the meaning of sec. 2(15) of the IT Act 1961 from the nature of actual activities, accounts and transactions and as such the assessee not ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 8 entitled for exemption u/s. 11 and 12 of the IT Act, 1961. Accordingly, the undersigned proceed to assess his income as a business entity

SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

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

Bench: Shri N.K. Billaiya & Shri Amit Shukla

3,600 5 18,000 TOTAL 80,14,800 9,99,000 6,73,200 LATE FINE 2,65,095 FEES 27,750 30,500 B/S 82,79,895 B/S 7,00,950 10,29,500 4,70,900 1,04,81,245 18. From the above details, it is quite evident that the assessee school has been charging fees

CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

3,82,800 18,000 29,000 TOTAL 80,14,800 6,73,200 9,99,000 FINE 2,65,095 27,750 30,500 4,70,900 1,04,81, 245 B/S 82,79,895 7,00,950 10,29,500 ITA Nos.4464 & 4463/Del/2017 Confrere Educational Society vs. ITO(E) 16 18. From the above details, it is quite

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Charitable Trust) came into existence with effect from 01.04.2001. The said trust was registered under Section 12A of the Act by an order dated 01.02.2001. The name of the trust was changed to IILM Foundation [Assessee] by amendment of the trust deed dated 26.07.2007. The said change was also duly registered with the concerned income tax authority. 5. The Assessee

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Charitable Trust) came into existence with effect from 01.04.2001. The said trust was registered under Section 12A of the Act by an order dated 01.02.2001. The name of the trust was changed to IILM Foundation [Assessee] by amendment of the trust deed dated 26.07.2007. The said change was also duly registered with the concerned income tax authority. 5. The Assessee

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

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

200,00,000/- without appreciating that burden to prove that transaction is bogus/sham has remained un-discharged from side of Revenue. 7.2 That on the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in sustaining the action of Ld. AO in making addition