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

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

201 1,1050/2011 and 051/201 I Page 12 of20 2012:DHC:7960-DB 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

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

201 1,1050/2011 and 051/201 I Page 12 of20 2012:DHC:7960-DB 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

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

201 1,1050/2011 and 051/201 I Page 12 of20 2012:DHC:7960-DB 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

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

201-12 which was subsequently confirmed by Ld. CIT(A)-30, New Delhi vide his order dated 20.01.2016 in ITA No. 16/14-15/1593. 4. In view of the facts & circumstances narrated above, after affording reasonable opportunity to the trust registration granted u/s 12A vide order dated 02.04.2005 to the assessee trust, was cancelled since inception, vide order dated

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201

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

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

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

DIRECTOR OF INCOME TAX-(EXEMPTION) vs. THE AJAY G. PIRAMAL FOUNDATION

The appeal is dismissed

Section 13(1)(d) in the 2014:DHC:4111-DB ITA 188/2014 Page 13 of 13 assessment year in question. Appropriate, would be to refer to Director of Income Tax versus Shree Radha Krishan Charitable Trust [2011] 201

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

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