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334 results for “charitable trust”+ Section 77clear

Sorted by relevance

Karnataka454 Delhi334 Mumbai210 Bangalore125 Chennai117 Ahmedabad63 Chandigarh59 Hyderabad58 Jaipur42 Lucknow33 Kolkata33 Pune31 Cochin26 Allahabad26 Visakhapatnam17 Calcutta16 Rajkot14 Cuttack14 Indore14 Surat10 Nagpur10 Telangana9 Agra7 Raipur7 Jodhpur4 Amritsar3 Punjab & Haryana3 Patna3 Dehradun3 SC3 Andhra Pradesh2 Rajasthan2 Jabalpur1 Guwahati1 Varanasi1

Key Topics

Exemption55 Section 12A49 Section 1144 Addition to Income41 Section 143(3)30 Section 2(15)27 Section 69A23 Disallowance19 Section 6816 Section 260A

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

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

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

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR

Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

Section 10(23C) with effect from 01.04.2021. 25 Bhagwant Singh Charitable Trust 77. In a knowledge based, information driven society

Showing 1–20 of 334 · Page 1 of 17

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16

Charitable Trust11

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

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

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

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR

Section 115Section 115BSection 133(6)

77,000/- are anonymous as per amended of section 115BBC of the Act and therefore, no M/s. Gian Sagar Educational and Charitable Trust

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1051/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1050/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/770/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012

Section 1Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012

Section 11Section 260A

77 ITR 967, the Assam and Nagaland High Court, referring to the judgment of the Patna High Court (supra) held that the surplus fund of a trust, which was claimed to be exempt on the footing that it was property held under trust within the meaning of Section 11(1) of the Act, was not property held under trust since

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 4961/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 11(5)(x)Section 12A

77,16,875/- and that too by invoking Section 11(1B) and Section 11(3) of the I.T. 13 ITA No. 4961/Del/2015 & CO No. 185/Del/2016 AY 2011-12 Om Charitable Trust

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

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

ITA/17/2011HC Delhi10 May 2012

Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

Trust Fund, (1986) 162 ITR 612 the question arose as to whether the income tax liability of `77,972/- should be allowed as a deduction while computing the income available for application to charitable purposes in accordance with Section

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

ITA - 17 / 2011HC Delhi10 May 2012

Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

Trust Fund, (1986) 162 ITR 612 the question arose as to whether the income tax liability of `77,972/- should be allowed as a deduction while computing the income available for application to charitable purposes in accordance with Section

SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

In the result, the appeal filed by the assessee is allowed

ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40

Section 11 to assessee society has held that, since imparting of education is a matter of pure charity, therefore, the educational institution is not permitted to receive or recover the cost of charity from its beneficiary by way of fees, i.e., charging of fees itself would amount uncharitable activity. We are unable to subscribe to this proposition at all, because

BHARAT BHUSHAN JAIN CHARITABLE TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, appeal of Assessee is allowed

ITA 750/DEL/2018[-]Status: DisposedITAT Delhi12 Feb 2019

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri D.B. Jain, C.AFor Respondent: Shri Sanjay Goyal, CIT-D.R

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

77 (Del.) in which it was held as under : “Denial of registration as charitable trust under Section-12AA (1)(B) - no charitable

CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

Section 11 to assessee society has held that, since imparting of education is a matter of pure charity, therefore, the educational institution is not permitted to receive or recover the cost of charity from its beneficiary by way of fees, i.e., charging of fees itself would amount uncharitable activity. We are unable to subscribe to this proposition at all, because

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 6051/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

77). e) The income of the Appellant by way of collection of fee from students is not an income derived from property held under Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 167/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

77). e) The income of the Appellant by way of collection of fee from students is not an income derived from property held under Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 166/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Oct 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

77). e) The income of the Appellant by way of collection of fee from students is not an income derived from property held under Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 165/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Oct 2021AY 2007-08

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

77). e) The income of the Appellant by way of collection of fee from students is not an income derived from property held under Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

77). e) The income of the Appellant by way of collection of fee from students is not an income derived from property held under Trust, (para 78 to 83 and 87, 88). f) The Corpus donations received by the Appellant from persons other than students/parents and shown in the Balance sheet of the Appellant, had been wrongly conceived