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 28(iii

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

36. As held in Islamic Education (supra), if there is any violation in the previous year 2020-21 relating to AY 2021-22, this cannot be a reason to cancel the registration granted for AY 2022-23 to AY 2026-27 as the assumption of jurisdiction under Section 12AB(4)(ii) of the Act is wrong (relevant para

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

iii) of sub-section (4) or generates power or commences transmission or distribution of power or undertakes substantial renovation and modernisation of the existing transmission or distribution lines : Provided that where the assessee develops or operates and maintains or develops, operates and maintains any infrastructure facility referred to in clause (a) or clause (b) or clause (c) of the Explanation

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

iii) of sub-section (4) or generates power or commences transmission or distribution of power or undertakes substantial renovation and modernisation of the existing transmission or distribution lines : Provided that where the assessee develops or operates and maintains or develops, operates and maintains any infrastructure facility referred to in clause (a) or clause (b) or clause (c) of the Explanation

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.” 26. Admittedly all the alleged incriminating material was found and seized from the possession of Sh. V. Mathiyalgan during the search conducted u/s 132 of the Act at his residence. Those incriminating documents are written

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

iii. Prof. A. K. Agrawal, Add. Director General Health Services, New Delhi 16. The terms of reference of the committee was to examine the validity/correctness of the recommendation made by the MCI on 05.04.2010 recommending renewal of permission for the admission of 4th batch of 100 MBBS students at Gian Sagar Medical College and Hospital, Patiala for the academic year

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

iii) Whether on the facts and in the circumstances of the case the Tribunal was justified in deleting the addition of Rs.1.50 crores and Rs.25 lakhs received from Jagjit Singh and Piyush Jain respectively, by invoking Section 68 of the Act? ITA No.322/2013 (assessment year 2007-08) (i) (a) Whether on the facts and in the circumstances of the case

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX ,EXEMPTION RANGE , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

1), the Assessing Officer observed as under: "From the plain reading of the above section, it is clear that the assessee should not compute 15% on entire turnover of the activities as carried out by it, but the same is needed to be computed on the income derived from the properties held by the assessee as well as the voluntary

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

1), the Assessing Officer observed as under: "From the plain reading of the above section, it is clear that the assessee should not compute 15% on entire turnover of the activities as carried out by it, but the same is needed to be computed on the income derived from the properties held by the assessee as well as the voluntary

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

The appeal is disposed of

Section 12A of the Act would not prevent or in any manner impede the AO from conducting this exercise. 32. The only controversy that remains to be addressed is whether the AO and the Tribunal were justified in holding that the Assessee had applied its income for purposes other than its objects. 2015:DHC:5917-DB ITA 141/2013 Page

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

1)(C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a charitable activity within the meaning

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

1)(C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a charitable activity within the meaning

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

1)(C) read with section 13(3); thirdly, computation of income consequent to denial of exemption under section 11/ 12 of the Act; fourthly, ad hoc disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a charitable activity within the meaning