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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

37,00,000/- on behalf of the Trust (SIMS), Hapur and all the amount was returned back to the trust during Assessment Year 2016-17 and 2017-18 respectively’. The copy of Saraswati Ammal Educational & Charitable Trust Vs. ACIT the letter written by the CA of the Sh. V. Mathiyalgan dated 15/12/2018 is reproduced as under:- 41. The Department while

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

37,00,000/- on behalf of the Trust (SIMS), Hapur and all the amount was returned back to the trust during Assessment Year 2016-17 and 2017-18 respectively’. The copy of Saraswati Ammal Educational & Charitable Trust Vs. ACIT the letter written by the CA of the Sh. V. Mathiyalgan dated 15/12/2018 is reproduced as under:- 41. The Department while

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

37,00,000/- on behalf of the Trust (SIMS), Hapur and all the amount was returned back to the trust during Assessment Year 2016-17 and 2017-18 respectively’. The copy of Saraswati Ammal Educational & Charitable Trust Vs. ACIT the letter written by the CA of the Sh. V. Mathiyalgan dated 15/12/2018 is reproduced as under:- 41. The Department while

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

37,00,000/- on behalf of the Trust (SIMS), Hapur and all the amount was returned back to the trust during Assessment Year 2016-17 and 2017-18 respectively’. The copy of Saraswati Ammal Educational & Charitable Trust Vs. ACIT the letter written by the CA of the Sh. V. Mathiyalgan dated 15/12/2018 is reproduced as under:- 41. The Department while

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

37,00,000/- on behalf of the Trust (SIMS), Hapur and all the amount was returned back to the trust during Assessment Year 2016-17 and 2017-18 respectively’. The copy of Saraswati Ammal Educational & Charitable Trust Vs. ACIT the letter written by the CA of the Sh. V. Mathiyalgan dated 15/12/2018 is reproduced as under:- 41. The Department while

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 Employees Union” with effect from 05.09.1991 and “Batra Hospital Employees Union” with effect from 30.05.2001. 12.1 The reference order, consequential proceedings and the impugned award passed by the Tribunal are in incorrect name of employer and non- existent union and as such they became non est and null and void. The present writ petition filed to challenge the impugned

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

Charitable Trust 37. We observe that, the ld. PCIT has revoked the approval u/s 12AA(3) holding that the assessee trust was engaged in the nefarious activities for inducting of fresh batch of students for the academic session without the requisite infrastructure. It was held that it is a clear violation of (ii) of para 4 of the trust deed

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 115 BBC and application of income of income is allowed for balance addition, Accordingly these grounds of appeal are partly allowed. " M/s. Gian Sagar Educational and Charitable Trust (iii) During the appellate proceedings, the donation in the name of 5 persons were also verified by the A.O. and in the remand report, same has been found in order

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

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

sections 11, 12A and 12A(a) of the Act. AO held the activities of the assessee trust not covered u/s 2(15) of the Act and declined the exemption u/s 11 of the Act. AO taxed the total income at Rs.52,76,05,600/- on the ground that the activities of the trust are not of charitable in nature being

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

In the result, the appeal of the Assessee is allowed

trust registered with the stated object of\nimparting education is, in reality, carrying on activities primarily in the\nnature of relief to the poor or other charitable purposes unrelated to\neducation, the registration may be liable to be withdrawn. In the instant\ncase before us, the activities carried out by the Assessee Society of\nimparting education is not even doubted

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

Appeal is allowed

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

charitable trust duly registered under section 12A vide order dated 14.03.2005 and is also duly approved under section 80G(5)(vi) of the Act vide order dated 27.08.2007. During the year the Assessing Officer in the assessment framed under section 143(3) of the I. T. Act has assessed the income at Rs.72,37

ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

37 taxman.com 227 as under :- 6.1 We, therefore, prefer to adjudicate upon the first issue as to whether the objects and activities of the appellant trust did fall within the purview of providing 'medical relief', 'imparting education' or 'relief to the poor'. The objects of the appellant trust are available at page 1-7 of the paper book declaring that

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. SERVICES COMPANIES

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

37 of 38 Before the Tribunal the appeal was by the Revenue and two issues were raised: - (i) Taxability of annual subscription fees under Section 28(iii); (ii) Taxability of the corpus donation received by the trust. These two substantial questions of law, following our earlier decision, are answered in favour of the assessee and against the Revenue

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

37 of 38 Before the Tribunal the appeal was by the Revenue and two issues were raised: - (i) Taxability of annual subscription fees under Section 28(iii); (ii) Taxability of the corpus donation received by the trust. These two substantial questions of law, following our earlier decision, are answered in favour of the assessee and against the Revenue

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

The appeal is disposed of

37. Although the above observations were made in the context of interpretation of the Object Clause of a Memorandum of Association of a Company, the principle would also be applicable to determine whether any activity is ultra vires the purpose of a Trust. 38. Thus, in our view, the AO and the Tribunal erred in concluding that the Assessee

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

37 the entire exemption cannot be forfeited. This decision of the coordinate bench has also been affirmed by the Hon’ble Delhi High Court. Further, Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot

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

37 the entire exemption cannot be forfeited. This decision of the coordinate bench has also been affirmed by the Hon’ble Delhi High Court. Further, Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot

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

37 the entire exemption cannot be forfeited. This decision of the coordinate bench has also been affirmed by the Hon’ble Delhi High Court. Further, Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.) held that for violation of section 13(1)(d) entire exemption under section 11 cannot