JAIN MAHASABHA DELHI,DELHI vs. CIT(EXEMPTION) DELHI, DELHI

In the result, both both appeals of the assessee are allowed for assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

trust or institution has been provisionally registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved registered under section 12AB[or provisionally approved under sub under sub-clause (iv) or sub-clause (v) or sub clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10), at least six clause

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

iv) of clause (a) of sub section (2), only if it is established in India for a charitable purpose..." Mr Sharma would submit that there is no real difference between the expressions "established not for the purpose of profit" and "established for a charitable purpose" and that, therefore, the certificates issued to his client 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

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

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

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

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

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23- C) of Section 10, shall not be treated as application of income for charitable or religious purposes, either during the period of accumulation

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

iv)(A) of the Act which was granted on 19.01.2023. Thereafter, it applied for regular approval under 1 section 80G(5)(iii) of the Act in the prescribed Form No. 10AB of the Income Tax Rules on 06.02.2023. The CIT(E) rejected the said application as non- maintainable on the reasoning that the said application was filed after 6 months

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

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

80G of the I.T. Act, 1961 vide F.No. CIT- II/CHD/809/Tech 187/471 dated 07.05.2007. 12 Gian Sagar Educational & Charitable Trust 2. During the course of enquiry conducted by DDIT(Inv.), Patiala in the case of M/s PACL group of cases on 22.03.2010, it was brought on record that CBI had arrested Sh. Kamaljit Sing, CEO of M/s Gian Sagar Medical College

SOUTH ASIA FOUNDATION INDIA,NEW DELHI vs. CIT (EXEMPTION, NEW DELHI

In the result the appeal is allowed for statistical purposes

iv)(A) of the Act, which was granted on 09.02.2022. Thereafter, it applied for regular approval under section 80G(5)(iii) of 1 the Act in the prescribed Form No. 10AB of the Income Tax Rules on 14.09.2023. The CIT(E) rejected the said application as non- maintainable on the reasoning that the said application was filed after 6 months

JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

80G of the Act the assessee is recognized as charitable institution, whereas, for the purpose of section 10(23C)(iv) assessee loses its charitable status. This approach of the revenue is unacceptable. 25. In the aforesaid scenario, the approval under section 10(23C) of the Act cannot be revoked, more so, when the objects of the assessee have remained same

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

iv) of first proviso to sub-section (5) of section 80G of the Act, for the period commencing from 23.11.21 to 2024-25. The competent authority on the basis of the interpretation of Clause (iii) Vaidya Mangat Rai Foundation vs. CIT (E) of first proviso to sub-section (5) of section 80G of the Act, concluded that as the applicant

POPULATION SERVICES INTERNATIONAL,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

80G of the Act. He submitted, even approval under section 10(23C)(iv) of the Act was granted to the assessee, which continued for years together. 8. Drawing our attention to the Memorandum of Association of assessee society, he submitted, the activities of the assessee are not at all commercial in nature but to serve the low income and vulnerable

MAGIC PATHSHALA,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

In the result, appeal of the assessee stand allowed for statistical purpose

Bench: Shri Shamim Yahya & Shri Kul Bharat

iv) of first proviso to Section 80G(5)) was not available for selection in the dropdown list of Form 10A. 5. On the facts and circumstances of the case, the Ld. CIT(E) has erred both on facts and in law in rejecting the application for registration under Section 80G of the Act, merely on the ground that a procedural

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

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

PRINCIPAL COMMISSIONER OF INCOME TAX -2 vs. CLIX CAPITAL SERVICES PVT. LTD. (FORMERLY GE MONEY FINANCIAL SERVICES PVT. LTD.)

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

5) of the IT Act cannot, in any manner, serve as a basis for the Hospital to claim the benefit of Section 32(v)(c) of the Payment of Bonus Act, especially in view of the distinct definition of “charitable purpose”, as contained in Section 2(15) of the IT Act. (iv

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

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