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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT possession or control, the books of accounts, documents, etc. are found and not against any other person. For ready reference, the provision of Section 132(4A) is reproduced as under:- Section 132….. …….. 4-A Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT possession or control, the books of accounts, documents, etc. are found and not against any other person. For ready reference, the provision of Section 132(4A) is reproduced as under:- Section 132….. …….. 4-A Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found

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

Charitable Trust Vs. ACIT possession or control, the books of accounts, documents, etc. are found and not against any other person. For ready reference, the provision of Section 132(4A) is reproduced as under:- Section 132….. …….. 4-A Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT possession or control, the books of accounts, documents, etc. are found and not against any other person. For ready reference, the provision of Section 132(4A) is reproduced as under:- Section 132….. …….. 4-A Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT possession or control, the books of accounts, documents, etc. are found and not against any other person. For ready reference, the provision of Section 132(4A) is reproduced as under:- Section 132….. …….. 4-A Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found

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

Trust Employees‟ Union informed the appellant about the change of name. 13.1 The learned counsel for the respondent on the aspect of espousal by a majority of Workmen working in the appellant hospital rightly held that espousal either by the Union or by substantive number of Workmen in the establishment would be sufficient to elevate the dispute as an industrial

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

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 cancellation of the registration of the assessee trust by the Pr. CIT is wholly unsustainable in law. It was submitted that u/s 12AA(3) of the Act, registration can be cancelled only when the Principal Commissioner is satisfied that activities of such trust or institution are not genuine or are not being carried out in accordance with

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

29,535 spent by the assessee-trust in Hanover, Germany cannot be considered as application of the income of the trust in India for charitable purposes….[Para 31]” 8 Bhagwant Singh Charitable Trust 7. On going through both the orders, we hold that the ratio and analysis of the Hon’ble Jurisdictional High Court is squarely applicable to the facts

ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

Charitable Trust [2013] 212 Taxman 274/29 taxmann.com 159 (Mad) - Samaj Kalyan Parishad v. ITO [2007] 105 ITD 29 (Delhi) (SB) The relevant provisions u/s 11 (4)/11(4A) of the Act are being reproduced for a ready reference :— '(4) For the purposes of this section

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

Charitable Trust [2013] 212 Taxman 274/29 taxmann.com 159 (Mad) - Samaj Kalyan Parishad v. ITO [2007] 105 ITD 29 (Delhi) (SB) The relevant provisions u/s 11 (4)/11(4A) of the Act are being reproduced for a ready reference :— '(4) For the purposes of this section

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

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

trust to charitable purposes in India? 2. Whether on aproper interpretation of Section 11(1)(a) of the Act, the Tribunal was right in law in holding that the expenditure of `38,29

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

trust to charitable purposes in India? 2. Whether on aproper interpretation of Section 11(1)(a) of the Act, the Tribunal was right in law in holding that the expenditure of `38,29

MOOL CHAND KHAIRATI RAM TRUST vs. DIRECTOR OF INCOME TAX (EXEMPTIONS)

The appeal is disposed of

29. The opening words of Section 12A(1) of the Act clearly indicate that the conditions imposed under that section are in addition to the conditions or exemptions as specified under Section 11 and 12 of the Act. Thus, if the conditions as specified under Section 12A(1) of the Act are not met, then the exemption available under Section

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

Section 11 to assessee society has held that, since imparting of education is a matter of pure charity, therefore, the educational institution is not permitted to receive or recover the cost of charity from its beneficiary by way of fees, i.e., charging of fees itself would amount uncharitable activity. We are unable to subscribe to this proposition at all, because

CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 11 to assessee society has held that, since imparting of education is a matter of pure charity, therefore, the educational institution is not permitted to receive or recover the cost of charity from its beneficiary by way of fees, i.e., charging of fees itself would amount uncharitable activity. We are unable to subscribe to this proposition at all, because

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

Trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income-tax Act deals with chargeability of income from profits and gains of business and section 29