KPMG FOUNDATION,GURGAON vs. ITO (EXEMPTION), FARIDABAD

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2013-14

trust, because they cannot be held to have been incurred by the assessee for charitable purposes. Similarly, with regard to amount spent under the head administrative and general expenses he again gave a detailed finding that these expenditures were not required in the case of the assessee and disallowed the most of the expenditure. Finally, the amount of expenditure disallowed

DDIT (E), DELHI vs. PETROTECH, NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

366 ITR 85 (Guj. HC)  DivyaYogMandir Trust vs. JCIT: 153 ITD 368 (Del.)  Mehrangarh Museum Trust vs. ACIT: 67 SOT 1 (Jodh.)  Water and Land Management Training and Research Institute vs. DGIT(E): 40 ITR(T) 559 (Hyd.)  Hoshiarpur Improvement Trust vs. ITO: 173 TTJ 273(Asr.) Reference may also be made to the following decisions wherein it has been

LAKSHYA EDUCATIONAL TRUST,GHAZIABAD vs. ADDL. CIT, RANGE-1, GHAZIABAD

In the result appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishilakshya Educational Trust, Vs. Addl. Cit, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad No. 206-207, Ansal Satyam, Rdc Raj Nagar, Ghaziabad, Pan: Aatl6943M (Appellant) (Respondent)

charitable trust assessed as Association of Persons, running an educational institute, filed its return of income on 12.10.2010 showing total income of Rs. Nil. 3. During the course of assessment proceedings, it was found that the assessee has obtained unsecured loan of Rs. 30 lakhs from M/s. Atoll Vyapaar Pvt ltd, Kolkata, and West Bengal during the financial year

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

SERVANTS OF PEOPLE SOCIETY,NEW DELHI vs. ADDL. DIT(E), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

SERVANTS OF PEOPLE SOCIETY,NEW DELHI vs. ADDL. DIT(E), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

ACIT (E), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

ACIT (E), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

SERVANTS OF THE PEOPLE SOCIETY,NEW DELHI vs. DCIT, EXEMPTION CIRCLE- 2(1), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements

SERVANTS OF THE PEOPLE SOCIETY,NEW DELHI vs. DCIT, EXEMPTION CIRCLE- 2(1), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics and the assessee is generating income from publishing advertisements