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

38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said act of Sh. V. Mathiyalgan

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said act of Sh. V. Mathiyalgan

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said act of Sh. V. Mathiyalgan

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

38. Thus, applying the above ratio, the act of collecting the capitation fee if done by the said Sh. V. Mathiyalgan cannot be considered to be within the scope of his employment and in such an Saraswati Ammal Educational & Charitable Trust Vs. ACIT event, the Assessee trust cannot be held liable for the said act of Sh. V. Mathiyalgan

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

38 are even without particulars and the workmen had not been able to prove these averments by producing, any material on record. The Tribunal also did not agree with the arguments advanced on behalf of the respondent in light of cross examination of MW1 that management i.e. the appellant is earning profit and is not a charitable institution

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 19 Gian Sagar Educational & Charitable Trust criminal misconduct by the assessee trust, registration of the trust was cancelled since inception u/s 12AA(3) of the Income Tax Act, 1961. A Charitable trust conduct must

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

38,29,535 spent by the assessee-trust in Hanover, Germany cannot be considered as application of the income of the trust in India for charitable purposes….[Para 31]” 8 Bhagwant Singh Charitable Trust 7. On going through both the orders, we hold that the ratio and analysis of the Hon’ble Jurisdictional High Court is squarely applicable

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

trust. (ii) The appellant has submitted that in A.Y. 2008-09, the A.O. has made the addition of Rs. 22,53,53.785/-, in the assessment order u/s 143(3) dated 30.12.2010. by holding anonymous donations and as such there is no applicability of section 115BBC/13(7) of the Act and the total income was determined at Rs. 16,30,38

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

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

charitable purpose in section 2(15) of the Act. Relief to the poor 6.6. So far as question of providing ‘relief to the poor’ by the appellant trust to bring it within the purview of the same is concerned, we find that the contention of the assessee remained that the appellant through its hospital, Patanjali hospital and Patanjali Chikitsalaya

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

trust to charitable purposes in India? 2. Whether on aproper interpretation of Section 11(1)(a) of the Act, the Tribunal was right in law in holding that the expenditure of `38

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

trust to charitable purposes in India? 2. Whether on aproper interpretation of Section 11(1)(a) of the Act, the Tribunal was right in law in holding that the expenditure of `38

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

sections 11/12 of the Act, as the aforesaid activity of providing cottage facility and/ or issuance of donation coupons/ receipts was clearly in pursuance/furtherance of the charitable objectives of the assessee trust and was not a business/commercial activity with the motive of earning profits. In the above context, your Honour’s kind attention is invited to the various legal precedents

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)

charitable purpose in section 2(15) of the Act. Relief to the poor 6.6 So far as question of providing 'relief to the poor' by the appellant trust to bring it within the purview of the same is concerned, we find that the contention of the assessee remained that the appellant through its hospital, Patanjali hospital and Patanjali Chikitsalaya

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 in section 2(15) of the Act. 23 Assessment year 2013-14 Relief to the poor 6.6 So far as question of providing 'relief to the poor' by the appellant trust to bring it within the purview of the same is concerned, we find that the contention of the assessee remained that the appellant through its hospital, Patanjali

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

38,330/- after set off of losses of Rs.6,23,15,329/- Thereafter, an application was made by the assessee-trust under section 154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable

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

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

38,330/- after set off of losses of Rs.6,23,15,329/- Thereafter, an application was made by the assessee-trust under section 154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further 3 ITA.No.4775 & 4692/Del./2015 M/s. Gian Sagar Educational and Charitable

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

The appeal is disposed of

38. Thus, in our view, the AO and the Tribunal erred in concluding that the Assessee’s activities were in excess of its objects. Running an integrated hospital would clearly be conducive to the objects of the Assessee. The trustees have carried out the activities of the trust bonafide and in a manner, which according to them best subserved