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

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

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

In the result, the appeal of the Assessee is allowed

274 (Kar), wherein it was held that once the object of the trust is\nimparting education which is a charitable purpose and carrying out of such\nactivity in accordance with objects is not disputed by the revenue, the\nregistration of the trust cannot be cancelled merely on the ground that\ntrustees are misappropriating the funds of the trust. In such

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

Charitable\nPublic Trust (374 ITR 274)(Mad). We notice that the facts considered by\nthe Hon'ble Madras High Court were to some extent identical with the facts\nof the present case. The relevant portion of the decision rendered by\nHon'ble Madras High Court is extracted below:-\n\"7.5 As rightly held by the Tribunal, if the Assessing Officer

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

Charitable\nPublic Trust (374 ITR 274)(Mad). We notice that the facts considered by\nthe Hon'ble Madras High Court were to some extent identical with the facts\nof the present case. The relevant portion of the decision rendered by\nHon'ble Madras High Court is extracted below:-\n\"7.5 As rightly held by the Tribunal, if the Assessing Officer

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

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

274-75, para 41) 4. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport & 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, Ghaziabad. 5. Because

ITO (E), NEW DELHI vs. M/S CHADHA EDUCATION SOCIETY, DELHI

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

Bench: Shri Saktijit Dey & Shri Naveen Chandra

section 2(15) does not attract in this case as the assessee is in the field of education and imparting the education and accordingly the AO is directed to allow the benefit of exemption u/s11(1) and the addition of Rs. 56,25,000/- is deleted.” 9. Aggrieved by this action of the ld. CIT(A), the Revenue

TRUST FUND FOR EMPOWERMENT OF PERSONS WITH DISABILITIES,NEW DELHI vs. ACIT (EXEMPTIONS), NEW DELHI

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

section 11(3)(c). In the case of B.N. Gamadia Parsi Hunnarshala v. Asstt. DIT (Exemption) [(2002) 77 TTJ 274 (Mum.)], the assessee was a trust established with the object of carrying on charitable

SUBODH GUPTA,DELHI vs. ACIT, NEW DELHI

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

section 11(3)(c). In the case of B.N. Gamadia Parsi Hunnarshala v. Asstt. DIT (Exemption) [(2002) 77 TTJ 274 (Mum.)], the assessee was a trust established with the object of carrying on charitable

KAILASH GAHLOT,NEW DELHI vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI

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

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

charitable trust was created by the appellant and his family members. The trust is running a school named Shri Ram International School where Shri Rohit Sharma is apparently working. The address of the author on the diary is the address of the appellant. The mobile no. 9810032340 written on the first of the diary belongs to Shri Rohit Kailash Gahlot

M/S BHARAT FURNISHING CO vs. COMMISSIONER OF INCOME TAX AND ANR

The appeal is dismissed

274 read with Section 271(1)(a), the appellant-assessee firm had stated that they had completed the Asian Game Project in the assessment year 1983-84 and had incurred all expenses, but the full amount was not paid by the DDA. It was also stated that right from the inception, the appellant- assessee had adopted and followed receipt

SCHOLARS INTERNATIONAL EDUCATIONAL FOUNDATION,RISHIKESH vs. DCIT (E), GHAZIABAD

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

Bench: Sh. Saktijit Deysh. M. Balaganesh

charitable trust enjoying registration u/s 12AA of the Act 2 Scholars International Educational Foundation consequentially eligible for exemption u/s 11 of the Act had claimed disallowance of depreciation on certain fixed assets as an application of income, ignoring the amendment brought u/s 11(6) of the Act w.e.f. 01.04.2015. This disallowance of deprecation was accepted by the assessee

PCIT-07, DELHI vs. M/S WEL INTERTRADE PVT. LTD.

274 of the Paper Book). 9 .5 Lastly, the Ld. AO observed that income of the creditor for AY 2011-12 as per return is NIL. The assessee stated that during appellate proceeding the Ld . CIT(A)- 1 directed to file further details. In response thereto, the assessee filed written submission dated 09.10.2018 and enclosed therewith Financial Accounts

WEL INTERTRADE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Before Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year : 2011-12 Wel Intertrade Private Vs. Acit, Circle-27(2), Limited, New Delhi. 5,E Local Shopping Centre Masjid Moth, Greater Kailash Part 2, New Delhi – 110 048 Pan Aaacw10187F (Appellant) (Respondent) Asstt. Year : 2012-13

Charitable Trust 308 ITR 161 (SC) and CIT vs. Maruti Suzuki India Ltd. 416 ITR 613 (SC). 6.8.3 The contention of the assessee is that it has not let out any property or part thereof, instead it has been allowing the spaces for commercial use by commercially exploiting the property for the purpose of business. Therefore the impugned income from

DCIT, CIRCLE- 20(1), NEW DELHI vs. POLYPLEX CORPORATION LIMITED., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2016-17] Dcit, Vs Polyplex Corporation Limited, Circle-20(1), 40, New Mandakini, Greater New Delhi Kailash, New Delhi-110092. Pan-Aaacp0278J Appellant Respondent Appellant By Shri Vivek Vardhan, Sr.Dr Respondent By Shri Ved Jain, Adv. & Shri Aman Garg, Ca Date Of Hearing 04.04.2024 Date Of Pronouncement 12.04.2024

274 r.w.s 271(1)(C) dated 21.12.2018 (PB Pg 183). 15. In response to above mentioned notice, assessee filed its reply dated 21.12.2018 and submitted that disallowance of Rs. 1,76,87,054/- u/s 35(2AB) was purely on the basis of DSIR report which was received during the course of assessment proceedings and therefore penalty cannot be levied

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon