SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 25. We also notice that the presumption given in sec. 132(4A) and section 292CC of the Act has been explained by the Tribunal in the case of Startex (India)(P) Ltd (supra), wherein it was held that the presumption shall apply to the person from whom the documents were seized. In ShethAkshayPushpavadan vs. DCIT (supra

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 25. We also notice that the presumption given in sec. 132(4A) and section 292CC of the Act has been explained by the Tribunal in the case of Startex (India)(P) Ltd (supra), wherein it was held that the presumption shall apply to the person from whom the documents were seized. In ShethAkshayPushpavadan vs. DCIT (supra

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 25. We also notice that the presumption given in sec. 132(4A) and section 292CC of the Act has been explained by the Tribunal in the case of Startex (India)(P) Ltd (supra), wherein it was held that the presumption shall apply to the person from whom the documents were seized. In ShethAkshayPushpavadan vs. DCIT (supra

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT 25. We also notice that the presumption given in sec. 132(4A) and section 292CC of the Act has been explained by the Tribunal in the case of Startex (India)(P) Ltd (supra), wherein it was held that the presumption shall apply to the person from whom the documents were seized. In ShethAkshayPushpavadan vs. DCIT (supra

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

trust property for charitable or religious purposes or set apart not more than 15% of that income for charitable or religious purposes. Once an accumulation to the extent of 15% of that income is made, the provisions of Section 11(1)(a) get exhausted. 12. However, and as one proceeds to sub-section (2), it becomes evident that the charitable

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

trust property for charitable or religious purposes or set apart not more than 15% of that income for charitable or religious purposes. Once an accumulation to the extent of 15% of that income is made, the provisions of Section 11(1)(a) get exhausted. 12. However, and as one proceeds to sub-section (2), it becomes evident that the charitable

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIKA INTERNATIONAL PVT. LTD.,

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Trust. The claimant/Union was not an existing entity. The learned Single Judge made an error in law while considering the documents submitted along with the petition. The certificate issued to the appellant under section 80G of the Income Tax Act, 1961 was completely disregarded. The object of the expression "charitable" in the Income Tax Act, 1961 has the same purpose

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

trust or institution due to operation of sub-section (1) of section 13, then, the Principal Commissioner or the Commissioner may by an order 24 Gian Sagar Educational & Charitable

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 11(4A) merely means that the profits of business which is ‘incidental’ to educational activity – as explained in the earlier part of the judgment i.e., relating to education such as 24 Bhagwant Singh Charitable Trust

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

In the result, the appeal of the Assessee is allowed

charitable purpose under section 2(15) of the\nAct. The society was duly granted registration under section 12AA of the Act\non 25-08-2009 by the Commissioner of Income Tax, Ghaziabad, which was\nfurther granted registration under section 12AB of the Act on 5-4-2022 for\n assessment years 2022-23 to 2026-27 in accordance with

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. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

charitable purpose in section 2(15) of the Act. 23 Assessment year 2013-14 Relief to the poor 6.6 So far as question of providing 'relief to the poor' by the appellant trust to bring it within the purview of the same is concerned, we find that the contention of the assessee remained that the appellant through its hospital, Patanjali

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered

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

24. Reference was then made on behalf of the assessee to the judgment of the Supreme Court in Thanthi Trust(supra) and it was, contended that if the profits of the business carried on by the trust are utilised by the, trust for the purposes of achieving the objectives of the trust, then the business should be considered