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 Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017, a survey u/s 133A

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 Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017, a survey u/s 133A

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017, a survey u/s 133A

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

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017, a survey u/s 133A

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

survey u/s 133A of the act and thereafter the assessment order u/s 143 (3) was passed, as escaped income and that too the extent of ₹ 74,651,210/– most 40% of the escaped income clearly shows that there is nonapplication of mind by the learned assessing officer at the time of recording of reasons. 51. In the reasons recorded

M/S. RAMPRASTHA BUILDERS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Charitable Trust without considering the facts of the case and without giving adequate opportunity to the appellant to justify its claim. 5. That the Learned CIT(A) erred in upholding the contentions of Assessing Officer in challenging the genuineness of the various liabilities amounting to Rs.1,98,060/- shown under the head “Current Liabilities” by the appellant as the said

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

survey u/s 133A was conducted on 23rd August 2005 to verify the genuineness of activities carried on and the assessment was completed u/s 143(3) vide order dated 31st December, 2007 for assessment year 2005-06 accepting the genuineness of activities. He submitted that in the course of assessment proceedings for the assessment year 2008-09, the Assessing Officer

MAHARAJI EDUCATIONAL TRUST vs. DIT(E),

In the result this appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

charitable and there is no allegation that the activities of the Trust are not in accordance with its objects. No violation of Sec.13 is made out. 5.8. Thus, we uphold the order of the First Appellate Authority and dismiss the appeal of the Revenue. 6. ITA 2404/Del/2008 A.Y. 2005-06:- The Revenue has filed this appeal on the following grounds

ITO (E) TRUST WARD-IV vs. MAHARAJI EDUCATION TRUST,

In the result this appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

charitable and there is no allegation that the activities of the Trust are not in accordance with its objects. No violation of Sec.13 is made out. 5.8. Thus, we uphold the order of the First Appellate Authority and dismiss the appeal of the Revenue. 6. ITA 2404/Del/2008 A.Y. 2005-06:- The Revenue has filed this appeal on the following grounds

ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca

survey proceeding under section 133A of the Act carried out at the premises of the assessee on 08/09/2006, it was observed that the tax on rent paid by the construction division and real estate division of the assessee company to following two charitable trust was not deducted at source: DLF Ltd. (Construction Division) Name of the trust Rent paid

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

survey proceedings u/s 133A carried out at the premises of the appellant educational trust (Charitable trust) whereas survey proceedings as per the provisions

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

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

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

Charitable Trust created by settler Anil Kumar vide trust deed dated 18.02.2010 with the trustees Sh. Irinder Ahluwalia, Natasha Ahluwalia and Kiran Ahluwalia at B- 14, Sarita Vihar, New Delhi. The trust was registered u/s 12A of I.T. Act on 08.04.2011 vide registration No. DIT(E)/12A/2011-12/H-827/15 granted by Director of Income Tax (Exemption), Delhi. It was also registered u/s