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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

35. In the present case, Sh. V. Mathiyalgan who was the Vice Chancellor of SIMS and was one of the paid employee of Assessee trust during the relevant point of time and the said SIMS is one of the Units of the Assessee Trust. Since the SIMS comes under the umbrella of Assessee Trust, relationship between the Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

35. In the present case, Sh. V. Mathiyalgan who was the Vice Chancellor of SIMS and was one of the paid employee of Assessee trust during the relevant point of time and the said SIMS is one of the Units of the Assessee Trust. Since the SIMS comes under the umbrella of Assessee Trust, relationship between the Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

35. In the present case, Sh. V. Mathiyalgan who was the Vice Chancellor of SIMS and was one of the paid employee of Assessee trust during the relevant point of time and the said SIMS is one of the Units of the Assessee Trust. Since the SIMS comes under the umbrella of Assessee Trust, relationship between the Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

35. In the present case, Sh. V. Mathiyalgan who was the Vice Chancellor of SIMS and was one of the paid employee of Assessee trust during the relevant point of time and the said SIMS is one of the Units of the Assessee Trust. Since the SIMS comes under the umbrella of Assessee Trust, relationship between the Assessee

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

35. In the present case, Sh. V. Mathiyalgan who was the Vice Chancellor of SIMS and was one of the paid employee of Assessee trust during the relevant point of time and the said SIMS is one of the Units of the Assessee Trust. Since the SIMS comes under the umbrella of Assessee Trust, relationship between the Assessee

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

section 32(v)(c) of the Act. The findings of the Inspecting Officer were not challenged before the competent court of law. 11.3 Batra Hospital and Medical Research Centre of Ch. Aishi Ram Batra Public Charitable Trust Employees Union raised a demand vide notice dated Digitally Signed By:JITENDRA Signing Date:30.05.2023 16:16:35

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

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

35,000 if not invested as per sub-section (2) of Section 11 will be added to the taxable income of the trust and will not get exempted from the tax net. (v) If on the other hand the entire remaining accumulated income of Rs 55,000 is wholly invested as per Section 11(2) the said entire amount

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

35,000 if not invested as per sub-section (2) of Section 11 will be added to the taxable income of the trust and will not get exempted from the tax net. (v) If on the other hand the entire remaining accumulated income of Rs 55,000 is wholly invested as per Section 11(2) the said entire amount

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

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

section 11 & 12 of the Act since then. The charitable status of the trust\nwas accepted by the Department in preceding years also and, therefore, under\nidentical circumstances, the benefit of exemption u/s 11& 12 of the Act should not\nbe denied. Ld. AR also filed detailed written submissions in this regard which reads\nas under:\n“1. Respondent assessee

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

35(2B)(c) were quoted and it was observed that the language of the sub- clause (c) was clear and lucid but conspicuously different from section 11(1) of the Act. It has been observed in Indian Trade Promotion Organisation (supra) : 11. Clause a of Section 11(1) stipulates that income derived from property held under trust wholly for charitable

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

section 115BBC of the Act to prove the genuineness of voluntary contributions received by the appellant trust and merely non receipt of response to notice issued u/s 133(6) of the Act would not ipso- facto mean that the voluntary contributions received were non- genuine. The ld counsel again drew our attention towards orders of authorities below and submitted that

DCIT (EXEMPTION), UTTAR PRADESH vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

charitable purpose in the hands of the donee trust; and the donor trust will not lose exemption under section 11 of the I. T. Act, 1961, merely because the donee trust did not spend the donation during the year of receipt itself. The above position may kindly be brought to the notice of all officers working in your charge

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

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

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

The appeal is disposed of

charitable or religious purposes 2015:DHC:5917-DB ITA 141/2013 Page 9 of 35 and, therefore, the Assessee was entitled to the exemption under Section 11 of the Act. 11. It was next contended that running an Allopathic hospital would fall within the object of the trust

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

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

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