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

vii) read with Section 36(2)(i) of the Act. We have already held that the income of the trust available for application to charitable purposes in India should be computed not in accordance with the strict provisions of the Income Tax Act but should be computed in accordance with commercial principles and it is on this footing that

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2. Because the Ld. CIT(Appeals

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

1) (d) of Prevention of Corruption Act. 3. Learned senior counsel for the petitioners submits that sanction was not granted to the prosecution to prosecute the sole public servant who was also charge sheeted on the same date. Learned senior counsel further submits that since the sole public servant, who was arrayed as an accused, is not being prosecuted

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

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

vii) Hearing Aids (Pocket type) (viii) Digital Type Hearing Aids (BTE) and providing the same at a much reasonable price as per norms of the Ministry of social justice & empowerment, (Government of India), as compared to the prevalent market price, by way of "relief of poors" and "medical relief" which is covered by the definition of "charitable purposes" as given

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

vii) Hearing Aids (Pocket type) (viii) Digital Type Hearing Aids (BTE) and providing the same at a much reasonable price as per norms of the Ministry of social justice & empowerment, (Government of India), as compared to the prevalent market price, by way of "relief of poors" and "medical relief" which is covered by the definition of "charitable purposes" as given

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 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

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, Circle-2, Meerut Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) Assessee by : Sh. Sanjeev Sapra, Adv Revenue by: Sh. SS Rana, CIT DR Date of Hearing 02/05/2017 Date of pronouncement 23/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. ITA No. 4622/Del/2012 is filed by the revenue against the order of ld CIT(A), Meerut

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. INDIAN BROADCASTING FOUNDATION

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

vii) of the Act. It was argued that such transactions constitute „investment‟ and are in violation of Section Digitally Signed By:ZEENAT PRAVEEN Signing Date:20.03.2025 19:16:34 Signature Not Verified ITA 469/2023 Page 9 of 22 13(1)(d) of the Act, which restricts investments that do not conform to the prescribed modes. 15. It was contended

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

Appeal is allowed

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

vii) Trustees of Kilachand Devchand Foundation Vs. CIT (1988) 172 ITR 382 (Bom,.); (viii) R. B. Shreeram Religious & Charitable Trust Vs. CIT (1998) 233 ITR 53 (SC); (ix) Kanahya Lal Punj Charitable Trust Vs. DIT (Exemption) (2008) 171 Taxman 134 (Del.); (x) DIT (E) Vs. Charanjiv Charitable Trust (2014) 43 Taxman.com 300 (Del.); (xi) Mundakapadam Mandirams Society

DCIT, NEW DELHI vs. M/S. C.B. RICHARD ELLIS SOUTH ASIA PVT. LTD., NEW DELHI

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

section 36(1) of the Act, it is provided that, where any sum is paid to an employee as bonus or commission for services rendered, the limb that, a deduction shall be allowed, in respect of an amount paid to an employee as bonus or commission for services rendered and, since it was as a result of effort of Shri

ACIT, NEW DELHI vs. M/S. CB RICHARD ELLIS SOUTH ASIA PVT. LTD., NEW DELHI

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

section 36(1) of the Act, it is provided that, where any sum is paid to an employee as bonus or commission for services rendered, the limb that, a deduction shall be allowed, in respect of an amount paid to an employee as bonus or commission for services rendered and, since it was as a result of effort of Shri