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

201 1,1050/2011 and 051/201 I Page 12 of20 income under Section 11(1); secondly, there is a distinction between the objects of a trust and the powers given to the trustees to effectuate the purposes of the trust. The CIT (Appeals) also held for the assessment year 1992-93 that while the objects of the trust were certainly charitable

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

201 1,1050/2011 and 051/201 I Page 12 of20 income under Section 11(1); secondly, there is a distinction between the objects of a trust and the powers given to the trustees to effectuate the purposes of the trust. The CIT (Appeals) also held for the assessment year 1992-93 that while the objects of the trust were certainly charitable

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

201 1,1050/2011 and 051/201 I Page 12 of20 income under Section 11(1); secondly, there is a distinction between the objects of a trust and the powers given to the trustees to effectuate the purposes of the trust. The CIT (Appeals) also held for the assessment year 1992-93 that while the objects of the trust were certainly charitable

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

trust. it is also significant that Section 11(1) of the Act starts with the expression "subject to the provisions of Sections 60 to 63........ ". These Sections find place in Chapter V of the Act. Section 60 provides for the consequences of a transfer of income where there is no transfer of assets. It says that where a person transfers

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

trust. it is also significant that Section 11(1) of the Act starts with the expression "subject to the provisions of Sections 60 to 63........ ". These Sections find place in Chapter V of the Act. Section 60 provides for the consequences of a transfer of income where there is no transfer of assets. It says that where a person transfers

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

trust. it is also significant that Section 11(1) of the Act starts with the expression "subject to the provisions of Sections 60 to 63........ ". These Sections find place in Chapter V of the Act. Section 60 provides for the consequences of a transfer of income where there is no transfer of assets. It says that where a person transfers

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

Appeal is allowed

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

Charitable Trust: 90 ITD 569 (Chd)   Gaur Brahmin Vidya Pracharini Sabha v. CIT: 34 SOT 371 (Del.) In view of the aforesaid, since the facts in the present case of the assessee in the earlier assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied

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

201 304. (PAN : AAGTS3431F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.P. Garg, CA REVENUE BY : Shri H.K. Chaudhary, CIT DR Date of Hearing : 16.12.2021 Date of Order : 16.12.2021 O R D E R PER AMIT SHUKLA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 30.03.2017, passed by the ld. CIT (Appeals)-I, Noida

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

Section Name of Amount Tax Interest Total tax the trust on which payable payable & interest TDS not u/s 201(1) u/s payable deducted 201(IA) u/s DLF Qutab 472700/- 106074/- 70008/- 176082/- 194I Enclave Educational Charitable

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

charitable purpose. That being the case, the registration under Section 12A could not have been cancelled. We do not find any substantial question of law which arises for our consideration. (emphasis supplied) 17.2 Further reliance in this regard is rightly placed on the decision of Pune bench of the Tribunal in the case of Shri Mukund Bhavan Trust

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

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

201(1 )/201(1A) has been passed as a result of survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions of section

ITO (EXEMPTIONS), NEW DELHI vs. CAREER LAUNCHER EDUCATION FOUNDATION, NEW DELHI

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

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

charitable activities, appellant trust as per letter dated 23/4/2014, has surrendered its registration u/s 12 A of act. Main grievance of assessee is that proceedings initiated by Department for withdrawal of registration on 13/05/2010 were carried on until 10/1/2012 and further no notices were issued up to 18/3/2014 and then again started above proceedings by issue of notice on 18/3/2014

M/S. CAREER LAUNCHER EDUCATION FOUNDATION,NEW DELHI vs. ITO (E0, NEW DELHI

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

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

charitable activities, appellant trust as per letter dated 23/4/2014, has surrendered its registration u/s 12 A of act. Main grievance of assessee is that proceedings initiated by Department for withdrawal of registration on 13/05/2010 were carried on until 10/1/2012 and further no notices were issued up to 18/3/2014 and then again started above proceedings by issue of notice on 18/3/2014