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79 results for “charitable trust”+ Section 251clear

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Key Topics

Section 1173Section 12A39Addition to Income30Exemption28Section 2(15)22Disallowance21Section 143(3)17Section 251(2)16Section 11(3)16

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

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

ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

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

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40

251(2) and thereafter has discussed the provisions of sections 2(15), 11, 12A and 13 which is purely theoretical without any material foundation of facts of the case of the assessee. Thereafter, he proceeded to observe that assessee being an educational institution for which there was separate provision u/s 10(23)(c)(iv) and 10(23)(c)(vi). Thus

Showing 1–20 of 79 · Page 1 of 4

Section 115B15
Section 69A15
Deduction11

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. ITO(E), WARD GHAZIABAD, GHAZIABAD

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6392/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

251(1) of I.T. Act, 1961. 2. Because the Hon’ble CIT(Appeals) has failed in raising any specific query to justify his finding that there was violation of provisions of sections 11,12 and 13 of l.T. Act, 1961 without appreciating the fact that the Appellant is a charitable (Society) Trust

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. JCIT, RANGE-3, NOIDA

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6391/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

251(1) of I.T. Act, 1961. 2. Because the Hon’ble CIT(Appeals) has failed in raising any specific query to justify his finding that there was violation of provisions of sections 11,12 and 13 of l.T. Act, 1961 without appreciating the fact that the Appellant is a charitable (Society) Trust

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

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

251(2) of the I.T. Act 1961. 2. The Ld. CIT (Appeal) has erred, in law, in holding that income of educational institutions is to be dealt with for exemption from the incidence of tax u/s 10(23)(C) only and not under the provisions of sections 11 & 12 of the Act. 3. The Ld. CIT(Appeal) has erred

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 166/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Oct 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 165/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Oct 2021AY 2007-08

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 6051/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 167/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

charitable institution eligible for exemption under section 10(23C)(iv) or under section 11/12 of the Act. The observations and findings of the Ld. CIT(A) are reproduced hereunder: “7. I have considered the facts of the case, assessment order/remand report, appellant's written submissions and re-joinder on AO's remand report. In the instant case, the AO after

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3923/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3924/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3925/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jul 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

charitable activity though in an exceptional situation it can be an incidental outcome of the same under the provisions of section 11(4) and section 11(4A) of I.T. Act, 1961 which is not the case in the case of the appellant. 117. As there is no possibility of recovering the cost of charity from the recipient of the charity

AKASH EDUCATION SOCIETY ,GREATER NOIDA vs. CIT-A-I, U.P

In the result, the appeal of the assessee is allowed as per ground number three raised before us

ITA 38/DEL/2022[2010-11]Status: DisposedITAT Delhi19 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg[Assessment Year : 2010-11] Akash Education Society, Vs Cit(A)-I, R.V. Northland Institute, Noida, Uttar Pradesh. V & Po:- Chittehra, Dadri, Gautam Budh Nagar, Uttar Pradesh-201301. Pan-Aabta3590J Appellant Respondent Appellant By Shri Hifzul Hasnain, Ar Respondent By Shri Mithalesh Kumar Pandey, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 19.09.2022

Section 11Section 2(15)

charitable activities of education. For providing education, it is also providing to the students of the trust transport facilities and hospital facilities. These are not the business activities of the trust but are the activities incidental to the main object of the trust. It was further stated that the learned commissioner of income tax appeals without affording any opportunity

KPMG FOUNDATION,GURGAON vs. ITO (EXEMPTION), FARIDABAD

In the result appeal of the assessee is allowed

ITA 3517/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Aug 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2013-14

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri Amit Jain, Sr. DR
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(3)

section 11 of the Act in the absence of connection of such expenses with the people engaged in the activities of the trust.” 2. The facts in brief are that assessee is a public charitable trust which was constituted by trust deed dated 27.7.2005 with the objectives of providing; i) relief to the poor; ii) education; iii) medical relief

M/S. SHANKAR TRADING CO. (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 5126/DEL/2014[1992-93]Status: DisposedITAT Delhi24 Oct 2018AY 1992-93

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri K. Sampath & V. Raj KumarFor Respondent: Ms. Ashona Neb, Sr.D.R
Section 143(3)Section 40ASection 40A(2)

Charitable Trust agreeing not to indulge in competition with the assessee within a radius less than 1000 kms from the demises property, constitutes capital expenditure. 5 I.T.As. No. 2244, 2245 & 5126 To 5141/Del/2014 5. Since, the trust is not an "association of persons", the provisions of Section 40A(2) of the Income Tax Act are not attracted to the transaction

M/S. SHANKAR TRADING CO. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 2245/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri K. Sampath & V. Raj KumarFor Respondent: Ms. Ashona Neb, Sr.D.R
Section 143(3)Section 40ASection 40A(2)

Charitable Trust agreeing not to indulge in competition with the assessee within a radius less than 1000 kms from the demises property, constitutes capital expenditure. 5 I.T.As. No. 2244, 2245 & 5126 To 5141/Del/2014 5. Since, the trust is not an "association of persons", the provisions of Section 40A(2) of the Income Tax Act are not attracted to the transaction

M/S. SHANKAR TRADING CO. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 2244/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Oct 2018AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri K. Sampath & V. Raj KumarFor Respondent: Ms. Ashona Neb, Sr.D.R
Section 143(3)Section 40ASection 40A(2)

Charitable Trust agreeing not to indulge in competition with the assessee within a radius less than 1000 kms from the demises property, constitutes capital expenditure. 5 I.T.As. No. 2244, 2245 & 5126 To 5141/Del/2014 5. Since, the trust is not an "association of persons", the provisions of Section 40A(2) of the Income Tax Act are not attracted to the transaction

AMIT RASTOGI HUF,MEERUT vs. ITO, WARD- 1(1), MEERUT

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 2128/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Oct 2018AY 2015-16

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri K. Sampath & V. Raj KumarFor Respondent: Ms. Ashona Neb, Sr.D.R
Section 143(3)Section 40ASection 40A(2)

Charitable Trust agreeing not to indulge in competition with the assessee within a radius less than 1000 kms from the demises property, constitutes capital expenditure. 5 I.T.As. No. 2244, 2245 & 5126 To 5141/Del/2014 5. Since, the trust is not an "association of persons", the provisions of Section 40A(2) of the Income Tax Act are not attracted to the transaction

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals