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

254 ITR 268 (Del). In that case, the Revenue filed appeal against the decision of the Tribunal holding that since payments made to parties specified under section 13(3) was reasonable and not excessive, there was no violation of section 13(1)(c) of the Act. Affirming the decision of the Tribunal as not given rise to any question

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

254 ITR 268 (Del). In that case, the Revenue filed appeal against the decision of the Tribunal holding that since payments made to parties specified under section 13(3) was reasonable and not excessive, there was no violation of section 13(1)(c) of the Act. Affirming the decision of the Tribunal as not given rise to any question

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

254 ITR 268 (Del). In that case, the Revenue filed appeal against the decision of the Tribunal holding that since payments made to parties specified under section 13(3) was reasonable and not excessive, there was no violation of section 13(1)(c) of the Act. Affirming the decision of the Tribunal as not given rise to any question

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

254 ITR 268 (Del). In that case, the Revenue filed appeal against the decision of the Tribunal holding that since payments made to parties specified under section 13(3) was reasonable and not excessive, there was no violation of section 13(1)(c) of the Act. Affirming the decision of the Tribunal as not given rise to any question

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

254 ITR 268 (Del). In that case, the Revenue filed appeal against the decision of the Tribunal holding that since payments made to parties specified under section 13(3) was reasonable and not excessive, there was no violation of section 13(1)(c) of the Act. Affirming the decision of the Tribunal as not given rise to any question

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

1), NEW DELHI AND\nORS W.P.(C) 1646/2022 Judgment pronounced on: 31 May 2024\n& Hon'ble Bombay high court in case of Vivek Jaisingh Asher VS ITO\n2024:BHC-OS:6508-DB 16th APRIL 2024 \"9. The courts have time and again\nheld that issuance of show cause notice is not an empty formality. Its purpose is\nto give

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

254, the Supreme Court had observed that: “If the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose tested

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

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

254 that: ( SCC pp. 274-75, para 41) 6. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport 8& Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of its objects.(ITANO.4639/Del/2015 Addl.CIT, Range- 1, Ghaziabad Vs. Krishna Charitable 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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

254 that: ( SCC pp. 274-75, para 41) 6. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport 8& Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of its objects.(ITANO.4639/Del/2015 Addl.CIT, Range- 1, Ghaziabad Vs. Krishna Charitable Trust

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

SAJAN KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

SATISH DEV JAIN,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Charitable Trust vs. CIT(E) passed in ITA 4136/Del/2017 (AY 2011-12). 4. On the other Ld. CIT(DR) relied upon the orders of the authorities below and stated that during the year under consideration, assessee and his family members purchased the shares of M/s Instant Travel and Tours Pvt. Ltd. which later amalgamated with M/s Focus Industrial Resources

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

The appeal is dismissed

254.” Thus there cannot be any doubt or debate, that the claim and submission could have been raised by the respondent assessee before the appellate authorities. In either way, the issue has been rightly decided in favour of the respondent-assessee. 2014:DHC:4111-DB ITA 188/2014 Page 8 of 13 12. The next issue which arises for consideration