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

In the result, the appeal of the Assessee is allowed

3) to the\nfifteenth proviso to clause (23C) of section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

charitable or religious institution, any income thereof, if for any period during the previous year- (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983, otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ; or (ii) any funds

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

31. The ld. DR relied on the orders of the ld. PCIT. The order of the ld. PCIT is as under: “The assessee trust, M/s Gian Sagar Education & Charitable Trust (Regd.) is running a medical college & hospital under the name of M/s Gian Sagar Medical College & Hospital at Banur, Punjab and Mohali. The assessee trust was registered

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

3. That in the facts and the circumstances of the case the Commissioner of Income Tax (Appeals), Noida erred in law in upholding, though in part, assessment proceedings completed by the Assessing Officer despite that these hinged upon the Notice issued u/s 153C dated 21-10-2018 which stood withdrawn and viewed void and never issued

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

3)(i) of the old Act. [Para 21] The assessee's contention that the words 'to the extent to which such income is applied to such purposes in India' appearing to section 11(1)(a) only require that the charitable purposes should be confined to India and the application of the income of the trust to the execution of such

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

trust vis a vis subject\ndonations made to recipient \"registered\" charitable organizations.\n9. ON DEMURRER TOTAL LACK OF SCN INVALIDAT THE IMPUGNED\nASST: As evident from cursory look to impugned asst order dated 30.12.2018\npassed u/s 143(3) merely after notice u/s 142 11.10.2018 & 15.12.2018\nimpugned Asstt. is framed without any SCN (show cause notice) much less valid\nSCN being

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

31 that Batra Hospital Medical Research Centre of Ch. Aishi Ram Batra Charitable Trust Employees Union and the Ch. Aishi Ram Batra Charitable Trust Employees Union were one and the same. 14.2 The learned Single Judge rightly did not appreciate findings of the Tribunal on basis of cross examination of WW1 Vijay Singh that about 800 employees of Batra Hospital

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of `2,100/-, contributed more or less equally by the settlors at the time of creation of trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

charitable objects. There is no settlement of the business in Katha upon trust for the simple reason that the business itself was not in existence at the time of formation of the trust. The property held under trust was merely a sum of2,100/-, contributed more or less equally by the settlors at the time of creation of trust