M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

Charitable Trust Society in ITA No. 5245/D/2015 for Assessment Year 2011-12 S.RM.M.CT.M. Tiruppani Trust v. Commissioner of Income-tax [1998], 230 ITR 636 (SC) Commissioner of Income Tax v. M/s Muslim Educational Society ITA. No. 1711 of 2009 HC (Kerala). 5. Lastly, the ld counsel submitted that donations received by the appellant are not anonymous donations u/s 115BBC

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

Charitable Institutions reported in 363 ITR 230 (Kar); Hon'ble\nBombay High Court in the case of DIT (E) vs Sheth Mafatlal Gagalbhai\nFoundation reported in 249 ITR 533 (Bom) ; Hon'ble Allahabad High Court\nin the case of CIT vs Red Rose School reported in 163 Taxman 19 (All).\nEven as per the provisions of section

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

Appeal is allowed

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

section 142(2A) while confirming the order of the Assessing Officer in denying exemption under sections 11/12 of the Act. 8.2 The ld. AR on queries raised by the Bench responded that assessee trust is not running shops or distribution of products and for those shoppings and distribution and selling of products, as on commercial basis different entity is there

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

230 ITR 636 (SC) 13. The Ld. CIT(A), however, did not accept the contention of the assessee and noted that income of the charitable trust is not assessable under the head “Profit and Gains of the business”. Section

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

230 ITR 733 (SC). 11. The question before us, however, is not a simple question as to whether taxes on income are deductible in computing the taxable income of the assessee. The question before us is whether, while applying Section 11(1)(a) and determining the income available to the trust for application to charitable

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

230 ITR 733 (SC). 11. The question before us, however, is not a simple question as to whether taxes on income are deductible in computing the taxable income of the assessee. The question before us is whether, while applying Section 11(1)(a) and determining the income available to the trust for application to charitable

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Charitable Society Florence Nighingale Educational Society (TPL Division) Dated: 3rd June, 2022 Sub: Clarification regarding Form No 10AC issued till the date of this Circular - reg. Finance Act, 2022 has inserted sub-section (4) in section 12AB of the Income- tax Act, 1961 (the Act) allowing the Principal Commissioner or Commissioner of Income-tax to examine if there

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Charitable Society Florence Nighingale Educational Society (TPL Division) Dated: 3rd June, 2022 Sub: Clarification regarding Form No 10AC issued till the date of this Circular - reg. Finance Act, 2022 has inserted sub-section (4) in section 12AB of the Income- tax Act, 1961 (the Act) allowing the Principal Commissioner or Commissioner of Income-tax to examine if there

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Charitable Society Florence Nighingale Educational Society (TPL Division) Dated: 3rd June, 2022 Sub: Clarification regarding Form No 10AC issued till the date of this Circular - reg. Finance Act, 2022 has inserted sub-section (4) in section 12AB of the Income- tax Act, 1961 (the Act) allowing the Principal Commissioner or Commissioner of Income-tax to examine if there

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 Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot be withdrawn. Similar view has been taken by the Hon’ble Madras High Court in the case of CIT versus Working Women’s forum, 365 ITR 353 and in catena of other decision which has been placed on record

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 Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot be withdrawn. Similar view has been taken by the Hon’ble Madras High Court in the case of CIT versus Working Women’s forum, 365 ITR 353 and in catena of other decision which has been placed on record

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 Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot be withdrawn. Similar view has been taken by the Hon’ble Madras High Court in the case of CIT versus Working Women’s forum, 365 ITR 353 and in catena of other decision which has been placed on record

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 Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot be withdrawn. Similar view has been taken by the Hon’ble Madras High Court in the case of CIT versus Working Women’s forum, 365 ITR 353 and in catena of other decision which has been placed on record

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 Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot be withdrawn. Similar view has been taken by the Hon’ble Madras High Court in the case of CIT versus Working Women’s forum, 365 ITR 353 and in catena of other decision which has been placed on record

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

charitable institution, say has income from property held under Trust of Rs.1,00,000/-. As per mandate of clause a, 85% of the said amount i.e. Rs.85,000/should be spent in the said financial year. The said assessee spends and acquires a capital asset for Rs.50,000/-. The purchase price for acquisition of the capital asset i.e. Rs.50

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

230 ITR\n636 (SC) where principles have been laid down that the donations\n/voluntarily contributions received by a trust created wholly for a\ncharitable or religious purpose (not being contributions made with a\nspecific direction that they shall form part of the corpus of the trust or\npage 12\nITA No.1427/Del/2023 & CO 58/Del/2023\nSantosh Trust (AY: 2017-18)\ninstitution) shall

DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S BAGRI FOUNDATION

Trust v. The Commissioner of Income-Tax (1998) 230 ITR 636 (SC). 15. The “explanation” appended after Section 11(2) is nothing but an additional condition attached to accumulation in excess of 15% permitted under Section 11(2). We are unable to hold it as a condition on accumulation up to 15% as provided for in Section

JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

trust e-filed its return for AY 2016-17 on 11.10.2016 declaring Nil income. The return was processed under section 143(1)(a) of the Income Tax Act, 1961 ( the “Act” ) on 26.11.2016. The case was selected for scrutiny. During the course of assessment proceedings the Ld. Assessing Officer (“AO”) noticed difference in the donation as per FCRA returns