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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

charitable trust is made under sections 11 to 13, which falls under Chapter III of the Act, where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

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

charitable trust is made under sections 11 to 13, which falls under Chapter III of the Act, where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

charitable trust is made under sections 11 to 13, which falls under Chapter III of the Act, where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

charitable trust is made under sections 11 to 13, which falls under Chapter III of the Act, where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

charitable trust is made under sections 11 to 13, which falls under Chapter III of the Act, where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

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

90% of the income of the institution came from the hospital. Even if the purpose of establishment, and the object of the institution at that time, had been to serve the poor, it was not necessary that the said object continued. (vii) Free service, on charitable lines, was no longer available to all patients, as was admitted

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

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

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 cancellation of the registration of the assessee trust by the Pr. CIT is wholly unsustainable in law. It was submitted that u/s 12AA(3) of the Act, registration can be cancelled only when the Principal Commissioner is satisfied that activities of such trust or institution are not genuine or are not being carried out in accordance with

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

section 11(4A) is not applicable in the case of the appellant trust.” Disallowing the Expenditure of Rs. 8,48,166/-: 3. The Assessing Officer noted that an expenditure of Rs.8,48,166/- was claimed on account of Round Square conference expenses incurred outside India at Florida. The assessee submitted that the said expenses have been incurred 3 Bhagwant Singh

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

Appeal is allowed

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

section 12A of the Act has been granted by CIT, the assessing officer cannot question the charitable character of the institution during the course of assessment proceedings. It is not open to the assessing officer, in the assessment proceedings, to hold that the objects of the assessee are not charitable in nature. Reference, in this regard may be made

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

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

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

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

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

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

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

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

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

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

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

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

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

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

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

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

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

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

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

Section 251(1A) of the Income Tax Act, 1961 (the Act) and also confirmed the assessment orders. 2. Common grounds of appeals (except in ITA. No. 6051/Del/2017) raised in these four appeals are as under:- ITA. Nos. 165 TO 168/Del/2018: “ 1. That on thefactsand circumstancesof the case the Combined Appeal Order dated 30.03,2017 passed by Sh. S.K. Srivastava

M/S. MANJIT KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. DCIT, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu

Section 11 of the Act whereby exemption is to be provided to the extent which income of the charitable trust is applied to charitable or religious purposes in India. 5. On the facts and circumstances of the case, learned CIT (A) has erred both on facts and in law in not appreciating the fact that the income

M/S. MANJEET KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. ITO, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu

Section 11 of the Act whereby exemption is to be provided to the extent which income of the charitable trust is applied to charitable or religious purposes in India. 5. On the facts and circumstances of the case, learned CIT (A) has erred both on facts and in law in not appreciating the fact that the income

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

trust has failed to prove any evidence that it has granted similar scholarship to other students of weaker section or offered any other students belonging to EWS. He also noted that the profitability percentage of the gross income for the Assessment Year 2006-07 and 2007-08 was 4.46% and 48.43% respectively. Thus, there is no charitable intention in action