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 6. Aggrieved by the order of the Ld. CIT(A), the Revenue is now in appeal before the Tribunal. 7. Before us, the Ld. D.R. supported the order of A.O. 8. The Learned Counsel for the Assessee, on the other hand, reiterated the submissions made before the lower authorities and supported the order

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

trust. The exemption under section 10(22), on the other hand, is without any such limitation. The language of section 10(22) emphasizes that the sole purpose of the existence of the institution should be educational. The very provision of exemption under section 10(22) indicates that the income of such institutions is contemplated. Therefore, mere existence of profit will

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

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

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

SHUGAN CHADRA KOTHARI TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result Appeal of assessee allowed

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

263 of Income Tax Act 1961, for the assessment year 2014-2015. 2 ITA.No.4982/Del./2019 M/s. Shugan Chandra Kothari Trust, New Delhi. 2. Briefly, the facts of the case are that assessee filed return of income declaring ‘NIL’ income on 27th September, 2014. The return was processed under section. 143(1) of the Income Tax Act, 1961. The case

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

M/S. DAYANAND CONTRACTOR,ROHTAK vs. PR.CIT, ROHTAK

In the result, original

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

Charitable Trust ii) 266ITR 99 (SC) CIT v. Berger Paints iii) 394 ITR 449 (SC) Godrej & Boyce Manufacturing company Ltd. vs. iv) DCIT. 11. Reliance was also placed on the following: That mere allotment of contract does not bring about any liability to tax the income from contract in the hands of entity in whose name contract is allotted

M/S. DAYANAND CONTRACTOR,ROHTAK vs. PR.CIT, ROHTAK

In the result, original

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

Charitable Trust ii) 266ITR 99 (SC) CIT v. Berger Paints iii) 394 ITR 449 (SC) Godrej & Boyce Manufacturing company Ltd. vs. iv) DCIT. 11. Reliance was also placed on the following: That mere allotment of contract does not bring about any liability to tax the income from contract in the hands of entity in whose name contract is allotted

SETH MADAN LAL PALRIWALA FOUNDATION ,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Shri R.K. Panda & Shri Kuldip Singh

trust from foreign entity but no third party verification has been done and relied upon the decision rendered by Hon’ble Supreme Court in the case of Daniel Merchants Pvt. Ltd. vs. ITO (Appeal No.2396/2017 dated 29.11.2017). 8. But, we are of the considered view that the issue is to be determined by the Bench at this stage

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

trust or institution has been withdrawn or rescinded.” 6.2. Prior to such insertion, the position of law was like this. Section 2(15) defined the ‘charitable purpose’. This is an inclusive definition and, therefore, in view of the opening phrase of section 2, which reads as “unless the context otherwise requires”, the said definition could not be imported to institutions

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