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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

section may be not merely in respect of any books of account, other documents or assets found as a Saraswati Ammal Educational & Charitable Trust Vs. ACIT result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

section may be not merely in respect of any books of account, other documents or assets found as a Saraswati Ammal Educational & Charitable Trust Vs. ACIT result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under

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

section may be not merely in respect of any books of account, other documents or assets found as a Saraswati Ammal Educational & Charitable Trust Vs. ACIT result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

section may be not merely in respect of any books of account, other documents or assets found as a Saraswati Ammal Educational & Charitable Trust Vs. ACIT result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

section may be not merely in respect of any books of account, other documents or assets found as a Saraswati Ammal Educational & Charitable Trust Vs. ACIT result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under

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

Charitable Trust Digitally Signed By:JITENDRA Signing Date:30.05.2023 16:16:35 Signature Not Verified LPA 99/2018 Page 32 Employees Union with effect from 05.09.1991 and Batra Hospital Employees Union with effect from 30.05.2001 and as such these unions are different entities. These arguments were also rightly rejected by the learned Single Judge in impugned judgment. 15. Regarding issue

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

section 11 and 12 of the I.T. Act. It is further noted that due to nexus of corruption by way of bribe and criminal misconduct by the assessee trust, registration of the trust was cancelled since inception u/s 12AA(3) of the Income Tax Act, 1961. 14 Gian Sagar Educational & Charitable Trust A Charitable trust conduct must

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

In the result, the appeal of the Assessee is allowed

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 shall be dealt with\nin the manner provided under

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

section 12A of the Act has been granted by CIT, the assessing officer cannot question the charitable character of the institution during the course of assessment proceedings. It is not open to the assessing officer, in the assessment proceedings, to hold that the objects of the assessee are not charitable in nature. Reference, in this regard may be made

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 purpose u/s 2 (15) talks about the advancement of any other object of general public utility. The aforesaid predominant objects and the vision make it clear that the objects of the appellant are to provide 'medical relief 'impart education' to the society at large and 'relief to the poor' hence the proviso to section 2 (15) does not apply

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

charitable purposes. The substantial question of law is thus answered in favour of the assessee in so far as the payment of taxes under the VDIS is concerned and in favour of the Revenue so far as the expenditure incurred outside India (Germany) is concerned. 32. The next question which arises is regarding the applicability of Section

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

charitable purposes. The substantial question of law is thus answered in favour of the assessee in so far as the payment of taxes under the VDIS is concerned and in favour of the Revenue so far as the expenditure incurred outside India (Germany) is concerned. 32. The next question which arises is regarding the applicability of Section

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 Trust, Delhi 223 Taxmaan 71 (43 taxmann.com 300 (Del) wherein, it has been held that if in case of a trust it is found that provisions of section 13(1)(c)(ii) read with section 13(3) are not followed trust would loose its exemption in its entirety, which result that the assessment of its income will be made

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

The appeal is disposed of

trust bonafide and in a manner, which according to them best subserved the charitable objects and the intent of the Settlor. Thus the activities of the Assessee cannot be held to be ultra vires its objects. The AO and the Tribunal were unduly influenced by the proportion of the receipts pertaining to the Ayurvedic Research Institute and the hospital

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 provides that income from profits and gains of business shall be computed in accordance with

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 provides that income from profits and gains of business shall be computed in accordance with

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 provides that income from profits and gains of business shall be computed in accordance with

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, 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 provides that income from profits and gains of business shall be computed in accordance with

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 provides that income from profits and gains of business shall be computed in accordance with