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

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Charitable Trust (Regd.), Chandigarh. passed under section 263 of the I.T. Act, 1961, the A.O. passed the assessment order under

KAUR KOOKIES (P) LTD.,NEW DELHI vs. PR,CIT, DELHI-4, NEW DELHI

Appeal are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

SECTION 263 OF THE ACT 12.1 It is thus submitted that, without bringing any evidence to the contrary, the Learned PCIT, erred in holding the order to be erroneous and directing the Assessing Officer to re-examine the issue. The proposition relied upon by the Appellant are as under: 25 PROPOSITION I: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME

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

section 115BBE of the Act.”\n7.\nThe assessee further filed the following submissions dated\n23.09.2022 before the Ld. CIT(A): -\n“In continuation of the summarized submissions and also in reply to the\nspecific queries raised on following issues, the submission of the appellant is as\nunder:\n1. Comparative chart of gross receipts activity wise, as has already been\nsubmitted

SALWAN EDUCATION TRUST,NEW DELHI vs. DCIT, EXMP 2(1), DELHI

In the result, the appeal of the assessee is allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Salwan Education Trust, Dcit, Salwan Schools Campus, Pt Exemption 2(1), Girdhari Lal Salwan Marg, Vs Delhi, Rajinder Nagar, 24Th Floor, Civic Centre, New Delhi-110060, New Delhi-110002. Pan- Aacts9741A Assessee Revenue

Section 11(5). They submit Form No. 10, which is a notice to the assessing officer informing about income accumulation by a charitable trust at least two months before the due date for filing IT returns. In the instant case, during the assessment proceedings the appellant did not informed the Assessing Officer to allow to apply such income for other

SARASWATI EDUCATIONAL SOCIETY REGD.,NEW DELHI vs. CIT EXEMPTION , DELHI

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

charitable purposes and consequently in setting aside the whole asstt. denovo to A.O. 5.1 That under the facts and circumstances, in view of the fact that the assessee was not allowed exemption U/s.11 & 12 by the A.O., the issue of interest of Rs.43,62,640/- whether to be allowed or not in relevant asstt. order did not survive for further

AUTOMOTIVE COMPONENT MANUFACTURES ASSOCIATION OF INDIA,NEW DELHI vs. DCIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

charitable organization in terms of section 2(15) of the Act and, t7U1S, is not eligible for any benefit u/s. 11 of the Income Tax Act, 1961. The amount accumulated u/s. 11(2) thus ceases to be accumulated for the objects of the trust and is thus taxable u/s. 11(3) of the income

CALCOM INSTITUTE OF MANAGEMENT DEVELOPMENT AND TRAINING,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshcalcom Institute Of Vs. Cit(Exemption), Management Development & New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) Pan:Aaatc0685K Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Ca Shri Madhur Aggarwal, Adv Revenue By: Ms. Rajinder Kaur, Cit Dr Date Of Hearing 03/07/2024 Date Of Pronouncement 09/07/2024

charitable or religious institution, any income thereof- (i) if such trust of institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust or the institution

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

charitable trust u/s 80G(2)(iv) read with Section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

263 on 30.03.2014 setting aside the assessment and holding that the appellant failed to provide satisfactory details of the contributors to the corpus funds and AO has not examined the same thus action of AO was prejudicial to the interest of the assessee. The AO initiated the proceedings accordingly. During the course of assessment proceedings, the AO observed that

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. ADDL. CIT, RANGE- 1,, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

263 on 30.03.2014 setting aside the assessment and holding that the appellant failed to provide satisfactory details of the contributors to the corpus funds and AO has not examined the same thus action of AO was prejudicial to the interest of the assessee. The AO initiated the proceedings accordingly. During the course of assessment proceedings, the AO observed that

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

Charitable Trust in ITA 6054/Del/2018.The ld AR emphasized that transfer of jurisdiction u/s 127 is made for granting rights to the AO to assess the income of the Trust and it does not grant power to grant/cancel registration to the PCIT(Central). The ld. counsel for the assessee prayed that the order of the PCIT(C) Page

SANGANERIA FOUNDATIONS FOR HEALTH & EDUCATION,NEW DELHI vs. CIT, EXEMPTION , NEW DELHI

In the result, the Assessee’s appeal is dismissed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2017-18 Sanganeria Foundations For Vs. Cit, Exemption Health & Education, New Delhi 304, Avg Bhawan, M-3, Ward Exemption 2(1), Connaught Circus, Civic Centre, New Delhi – 110 001 New Delhi – 110 002 (Pan: Aadts8978E) (Appellant) (Respondent)

263 of the Act is fully justified as the assessment order is both erroneous and prejudicial to the interest of Revenue. He submitted that the amount accumulated / set apart with the assessee trust within the meaning of section 11(2) of the I.T. Act has been paid / donated to Shri Raghunath Balika Vidyalaya and Hindu College during the relevant previous

Director of Income Tax (Exemptions) vs. The Institute of Chartered Accountants of India

charitable activity. Under these circumstances, assessee ought to have maintained separate 2011:DHC:4818-DB ITA No. 869/2011 Page 6 of 22 books of accounts in respect of the coaching classes. Assessee has not maintained separate books. A proviso below section 10(23C) provides that profits and gains of a business run by the approved institution could be exempt

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

In the result, the appeal of the assessee in ITA No

Charitable Trust in ITA 6054/Del/2018.The ld AR\nemphasized that transfer of jurisdiction u/s 127 is made for granting\nrights to the AO to assess the income of the Trust and it does not grant\npower to grant/cancel registration to the PCIT(Central). The ld.\ncounsel for the assessee prayed that the order of the PCIT(C)\ncancelling registration

RELIABLE EDUCATIONAL ALLIANCE SOCIETY,NEW DELHI vs. CIT(E), LUCKNOW

In the result, the appeal is allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2015-16 M/S. Reliable Educational Vs. Commissioner Of Income Alliance Society, Tax (Exemption), C/O- M/S. Rra Taxindia, Lucknow D-28, South Extension, Part-I, New Delhi Pan :Aaatr7920C (Appellant) (Respondent)

trust or the balance sheet of M/s. Suran Protsahan. Referring to Explanation 2 to section 263 of the Act, learned CIT observed that the Assessing Officer has neither made proper inquiry, nor applied his mind, which made the assessment order erroneous and prejudicial to the interest of Revenue. Accordingly, he set aside the assessment order with a direction to pass

SANT SANGANERIA FOUNDATION FOR HEALTH AND EDUCATION vs. CIT, EXEMPTION NEW DELHI WARD EXEMPTION 2(1), DELHI

Bench: Us:- “4.3 It Is Transpired From Records, That As Per Explanation To Section 11(2) Of The Act, Any Amount Credit Or Paid, Out Of Income Referred This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 27/03/2026 At 12:34:16

Trust/ Charitable organisations and such payment will be hit by Explanation to 1l(2) r.w.s. 11(3)(d) of the Act and in view thereof the amount of ₹ 65 lacs, donated by the assessee to other institutions i.e. Hindu College and Shree Raghunath Balika vidyalaya out of accumulated fund should have been brought to tax by the AO. Hence

CHILDREN WELFARE TRUST,FARIDABAD vs. ITO (EXEMPTIONS), FARIDABAD

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

charitable objects. The trust predominantly runs two schools with the same name i.e. 'Gita Bal Niketan Senior Secondary School' at two different places in Faridabad. The erstwhile ‘Children Welfare Society’ was subsumed under the ‘Children Welfare Trust’ with all assets and liabilities along with above mentioned schools with the same set of trustees

CHILDREN WELFARE SOCIETY,FARIDABAD vs. DCIT(EXEMPTION) CIRCLE-2, CHANDIGARH

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

charitable objects. The trust predominantly runs two schools with the same name i.e. 'Gita Bal Niketan Senior Secondary School' at two different places in Faridabad. The erstwhile ‘Children Welfare Society’ was subsumed under the ‘Children Welfare Trust’ with all assets and liabilities along with above mentioned schools with the same set of trustees