AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5

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

ii) in fact, there was no union known as “Ch. Aishi Ram Batra Charitable Trust Employees Union”. It was further observed that the Tribunal expressed the view that the Union which had initiated the industrial dispute was a non-existent entity and that the employees of the appellant hospital were actually members of the “Charitable Trust Employees Union” which

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

In the result, appeal of Assessee is allowed

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

Section 80G(5) of the Income Tax Act, 1961. The Order of the Tribunal is reproduced as under : “IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.6487/Del./2018 6 ITA.No.750/Del./2018 Bharat Bhushan Charitable Trust, New Delhi. Bharat Vikas Parishad Maharana Pratap Nyas, Flat No.157, Hewo

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

II (2) of the Act as explained below, to the Trust Fund Account. The Balance in Trust Fund Account along with the amount transferred from the Income & Expenditure Account was utilized for granting corpus donations to other charitable trusts. 2. During the earlier years, our client had exercised the option for accumulation under section

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

II (2) of the Act as explained below, to the Trust Fund Account. The Balance in Trust Fund Account along with the amount transferred from the Income & Expenditure Account was utilized for granting corpus donations to other charitable trusts. 2. During the earlier years, our client had exercised the option for accumulation under section

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

Appeal is allowed

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

charitable purpose either in India or abroad, question arises as to whether the trust is entitled to tax exemption even though income utilized outside India is not of a very significant amount. 7.2 As per the terms of clause 15(1)(i) of the trust deed annual general meeting is not convened atleast once in a year. He submitted that

ADARSH PARAMEDICAL WELFARE ASSOCIATION,BHIWANI vs. CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

In the result the appeal is allowed for statistical purposes

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

charitable activities since long cannot be done in the above mentioned facts and circumstances. We are of the considered view that the CBDT has come out with Circulars from the time to time to ease out difficulties/hardships of trusts/societies and to overcome anomalies of the section 80G(5) of the Act. The CBDT, vide Circular No. 7/2024 dated 25th April

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

II, Chandigarh vide F.No. CIT/CHD- II/Tech/3612 dated 02.04.2005. The facts in brief leading to the instant appeal are as under: 4. The assessee assessee is a charitable trust and was established in the year 2003. The assessee trust is running medical college i.e. educational institutions. Besides the educational institutions, the assessee 3 Gian Sagar Educational & Charitable Trust trust is also

ROOP V K JAIN FOUNDATION,MEWAT vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

charitable trusts for claiming exemption in their returns of income. In our view, we agree with the argument of Id. counsel for the assessee that the timeline prescribed under clause (ii) of first. proviso to section 80G(5

JUST BE FOUNDATION TRUST ,NEW DELHI vs. CIT(E) , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshram/S Just Be Foundation Commissioner Of Income Trust Flat No. 01, Yamuna Vs Tax (Exemptions), E-2, Apartments, Alaknanda, Civic Centre, New Delhi New Delhi-110019

80G(5) of I.T. Act are also reproduced as under:- (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfills the following conditions, namely :— (i) where the institution or fund derives

PRABHU SARAN GARG CHARITABLE TRUST,NEW DELHI vs. JCIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 3558/Del/2015 : Asstt. Year 2010-11 Prabhu Saran Garg Charitable Vs. Jcit, Trust, C/O M/S O.P. Sapra & Range-2, Associates, C-763, New Friends Ghaziabad Colony, New Delhi-110025 (Appellant) (Respondent) Pan No. Aaatp9634M Assessee By : Sh. Akhilesh Kumar, Adv. Revenue By : Sh. Girish Kumar Kohali, Sr. Dr Date Of Hearing: 26.07.2022 Date Of Pronouncement: 11.08.2022

80G, any sum received by such trust or institution as voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution as forming part of the corpus of the trust or the institution, subject to the condition that the trust

PRACHEEN SHRI AGGARWAL DIGAMBER JAIN PANCHAYAT DELHI,DELHI vs. CIT (EXEMPTION), NEW DELHI

Appeal is allowed as indicated above for statistical purpose

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

charitable trusts for claiming exemption in their returns of income. In our view, we agree with the argument of Id. counsel for the assessee that the timeline prescribed under clause (ii) of first. proviso to section 80G(5

VAIDYA MANGAT RAI FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: Shri G. S. Pannu & Shri Anubhav Sharmavaidya Mangat Rai The Commissioner Of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. Pan-Aadtv 6078Q (Appellant) (Respondent) Assessee By Shri Tej Mohan Singh, Adv. Department By Ms. Sapna Bhattia, Cit-Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 18/04/2024

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution or fund referred

ITO (E), DELHI vs. SUVASINI CHARITABLE TRUST,, DELHI

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

80G(5)(vi) of the Act vide order dated 27.09.2006. The assessee filed the return of income on 29.09.2009 declaring total income at Nil after claiming application of income as per the provisions of Section 11 of the Act. The said return was processed u/s 143(1) of the Act. Later on, the case was selected for 3 Suvasini Charitable

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

BHRAT CHAKRAVARTI CHARITABLE TRUST,DELHI vs. CIT (EXMP), DELHI

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Sudhir Pareekbharat Chakravarti Charitable Trust, Vs. Cit (Exemption), 44 – 45, Khasra No.32/17, Delhi. Uggar Sain Industrial Estate, Village Samepur, Delhi – 110 042. (Pan : Aeetb0851C) (Appellant) (Respondent) Assessee By : Shri Princy Kr. Singhal, Ca Revenue By : Ms. Nidhi Singh, Cit Dr Date Of Hearing : 25.06.2024 Date Of Order : 27.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Exemption), Delhi Dated 26.03.2024. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. On The Facts & Circumstances Of The Case, The Order Passed By Learned Commissioner Of Income Tax (Exemptions), Delhi Rejecting The Application Of The Assessee For Approval Under Section 80G(5) Of The Income Tax Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Ld. Cit(E) Has Erred Both On Facts & In Law In Passing The Order

Charitable Trust, vs. CIT (Exemption), 44 – 45, Khasra No.32/17, Delhi. Uggar Sain Industrial Estate, Village Samepur, Delhi – 110 042. (PAN : AEETB0851C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Princy Kr. Singhal, CA REVENUE BY : Ms. Nidhi Singh, CIT DR Date of Hearing : 25.06.2024 Date of Order : 27.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against