MOOL CHAND KHAIRATI RAM TRUST vs. DIRECTOR OF INCOME TAX (EXEMPTIONS)

The appeal is disposed of

depreciation would not be available on such assets. 2015:DHC:5917-DB ITA 141/2013 Page 14 of 35 19. At the outset, it would be necessary to refer to clause (a) of sub Section (1) of Section 11

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in the same or any other previous year. 4. The various sub-sections of section 11

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

In the result, the appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

11. The learned CIT (Appeals) has erred in law and on facts in sustaining the following additions which are impugned in this appeal: a. Rs. 19,40,343/- on account of surplus claimed as application of income b. Rs. 5,44,011/-on account of disallowing the claim of depreciation on fixed assets 12. That

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation

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)

11(1)(a) of the Income-tax Act. The Court rejected the argument on behalf of the revenue that section 32 of the Income-tax Act was the only section granting benefit of deduction on account of depreciation

RAMA DEVI MEMORIAL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-2, NOIDA

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

Bench: Shri H.S. Sidhuassessment Year: 2010-11

Section 11 again for exemption of such income. 13. Whether ld CIT(A) is erred in law not to decide the ground of appeal relating to lease charges of Rs 11,37,029/- paid to NOIDA Authority ignoring written submissions filed by the appellant on last day of hearing i.e. 31.03.2017 in respect of this addition and on enhancement notice

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

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

section 11 & 12 is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in computing the income of assessee in the status of ‘AOP’ instead of ‘charitable

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

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

section 11 & 12 is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in computing the income of assessee in the status of ‘AOP’ instead of ‘charitable

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

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

section 11 & 12 is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in computing the income of assessee in the status of ‘AOP’ instead of ‘charitable

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

depreciation) Addition during the year is shown Rs. 32347187/- Total value as on 31.3.2009 shown by assessee is Rs. 15,25,57,0847-. The above advance given for Rs. 2,60,51,0007- is not included in the cost of construction. The above advance is not allowable under section 11

PHD CHAMBER OF COMMERCE & INDUSTRY vs. DIRECTOR OF INCOME TAX -EXEMPTIONS

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

section 11(4A) stands satisfied, the assessee will be entitled to other deductions u/s 11, otherM'ise not. As mentioned earlier, these I facts could not be ascertained by the AO due to paucity of time. Therefore, the matter is restored to the file of the AO to ascertain facts in this matter, hear the assessee and pass a fresh

PHD CHAMBER OF COMMERCE & INDUSTRY vs. DIRECTOR OF INCOME TAX - EXEMPTIONS

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

section 11(4A) stands satisfied, the assessee will be entitled to other deductions u/s 11, otherM'ise not. As mentioned earlier, these I facts could not be ascertained by the AO due to paucity of time. Therefore, the matter is restored to the file of the AO to ascertain facts in this matter, hear the assessee and pass a fresh

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Section 11(1) Rs. 24515.09 Lakhs 15% allowable accumulation Rs. 3677.26 Lakhs The Application of income: (extracted from Profit and loss Statement) Cost of material and establishment Rs. 14120.01 Lakhs Less: Depreciation

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX ,EXEMPTION RANGE , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Section 11(1) Rs. 24515.09 Lakhs 15% allowable accumulation Rs. 3677.26 Lakhs The Application of income: (extracted from Profit and loss Statement) Cost of material and establishment Rs. 14120.01 Lakhs Less: Depreciation