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

M/S. MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT, DEHRADUN

In the result we dismiss the appeal of the assessee

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

Trust ( supra ) confirms the view that applicability of decisions is to be seen with respect to provisions for which, a decision was rendered. The decision upon was based on the redundancy of section 11 (4), if the prohibition u/s 13(1 )(bb) is extended to the fourth category of Charitable Objects i.e. any other object of general public; utility " Moreover

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

Charitable Trust ready reference, the order of the Hon’ble High Court of Delhi is reproduced below: “2. Learned senior counsel for the petitioners contends that charge was framed against the petitioners on 04.06.2012 for having allegedly committed the offence under Section 120-B IPC read with Section 7, 8, 12 & 13 (2) read with Section 13 (1) (d

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

d) any income which is deemed to be income under the twenty-first proviso to clause (23C) of section 10 or which is not excluded from the total income under clause (c) of sub-section (1) of section 13; or (e) any income which is not excluded from the total income under clause (c) of sub-section (1) of section

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)

d. Without prejudice to the above, if it is held that the activity of the assessee is business activity and therefore taxable, then the losses incurred by the assessee from said activity in earlier years ought to be allowed to be carried forward and set off against the activity of the captioned year. e. In addition to the above

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

2)Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of Saraswati Ammal Educational & Charitable Trust Vs. ACIT section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from

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

D G M E N T SUDHIR KUMAR JAIN, J. 1. The present judgment shall decide Letters Patents Appeal filed by Batra Hospital & Medical Research Centre of Ch. Aishi Ram Batra Public Charitable Trust (hereinafter referred to as “the appellant”) against Batra Hospital Employees Union (hereinafter referred to as “the respondent”) to Digitally Signed By:JITENDRA Signing Date

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

D. To open and establish charitable hospitals for the treatment of the helpless poor, out caste and also to distribute medicines, clothes and food articles in the tribal area. E. To furnish and equip the charitable hospital with modern medical facilities. F. To carry out conduct research on Yoga, Ayurveda and Vedic literature and also to organize scholarly seminars

DDIT (E), DELHI vs. M/S. ALL INDIA FOOTBALL FEDERATION, NEW DELHI

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

trust fall within the ambit and scope of the expression “general public utility services”, which is a fourth limb of definition of word “charitable” as defined under Section 2(15) of the Act. 18. A reference can be made to the following extract from the Speech of the Minister of Finance on 29.02.2008:— . "180. 'Charitable purpose' includes relief

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

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

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

d) 13 ITA No.4727/Del./2017 thereby treating it as property held under the trust. Further, Section 11 envisages that revenue consideration shall be deemed to be income derived from property held under the Trust. Thus, ld. CIT (A) was incorrect in law in holding that contribution received by way of fees from the beneficiaries is not an income from

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

D’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2011-12 DCIT(Exemption) vs Om Charitable Trust Room No. 208, 47/L-4, Jawahar Quarters, 2nd Floor, CGO-1, Meerut. Hapur Road, AAATO1865D Ghaziabad. APPELLANT RESPONDENT CO No. 185/Del/2016 (In ITA No. 4961/Del/2015) Assessment Year: 2011-12 Om Charitable Trust vs DCIT(Exemption) 47/L-4

DCIT (E), NEW DELHI vs. ERNET INDIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

D and 11 locations of the National Institute of Immunology (Nil) under the Department of Biotechnology(DBT). C. Conferences & Workshops A PAN (the Asia Pacific Advanced Network) refers to both the organization representing its members, and to the backbone network that connects the research and education networks of its member countries/economies to each other and to other research networks around

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

2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that