DISTT RED CROSS SOCIETY,FARIDABAD vs. ITO, EXEMPTION, HARYANA

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

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

disallowance of claim of exemption of income by the assessee under the provisions of section 11 and 12 of the Income-tax Act, 1961 (in short ‘the Act’). In assessment year 2010-11, the assessee in its grounds has also challenged reassessment proceedings. 3. Briefly stated facts of the case are that the assessee society has been granted registration under

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

disallowance of purchases with respect of remaining 17 parties is arbitrary and without any basis. 24. Moreover, as regards the various other observations of the AO for holding that the purchases made by the assessee are not genuine, the assessee has submitted a point wise detailed rebuttal for each observation during the course of assessment proceedings as well as appellate

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

2. The Ld, CIT(E), Delhi erred in fact and law by failing to notice that there was no transfer of proceedings under Section 12AA(3) / 12AB(4) passed by the CBDT and neither did the order under Section 127 record any consent for transfer as required in law. 3. The Ld. CIT(E), Delhi erred in fact

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

12A. if an assessee wants to claim the benefit under Sections 11 and 12 of the Income Tax Act, unless he has made an application for registration of the trust in the prescribed manner to the Commissioner and unless the said trust or institution is registered under Section 12AA, the assessee would not be entitled to the benefit of exemption

THE SOUTH INDIA CLUB,NEW DELHI vs. ITO WARD EXEMPTION 2(3), NEW DELHI

In the result, the appeal filed by the Assessee is partly

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

2. The assessee is a registered society under the Societies Act, 1860, registered on 14/02/1941. The assessee filed application for registration u/s 12A with Commissioner of Income Tax (Exemption), Delhi on 27/03/2019. When the application was pending, the assessee filed return of income for the Asst. Year 2018-19 on 30/03/2019. In the return, the assessee had claimed application

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

2(15) of the IT Act. The ld. CIT (A) also erred in placing reliance on the decision of Hon'ble Delhi High Court in the case of DIT(E) Vs. Delhi Public School (2010) 403 ITR 49 (Del). Facts which are distinguishable from the case of the appellant trust. Hence, the provisions of section 11(4A) is not applicable

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

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

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

section 2(15) of the Act, that since the assessee did not fall within the scope "charitable purpose", as defined in sec. 2(15) of the Act, the benefit of sec. 11/12 of the Act was being disallowed to the assessee for the year under consideration. The Assessing Officer also sent a proposal for withdrawal of registration to the assessee

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

12A of the Income Tax Act, 1961 (the “Act”). It e-filed its return for AY 2016-17 on 15.10.2016 disclosing income at ‘nil’ after claiming its entire income as except under section 11 ad 12 of the Act. The case was selected for scrutiny. Statutory notice(s) were issued and served upon the assessee. In response thereto the assessee

DAYA NAND PUSHPA DEVI CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Yadavassessment Year : 2010-11

section 2(15) even after 01.04.09. 4. Because, without prejudice to above but only as an alternative, the learned lower authority failed to appreciate that assessee had maintained sufficient separate accounts and Id. AO himself calculated separate surplus in said activity on the basis of said accounts hence order upholding rejection of exemption u/s 11-12 even after invoking

EFFORT FOUDATION (N.G.O),DELHI vs. ITO , DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

2. Ld. CIT(A)-8, Mumbai has erred by confirming the action of the Assessing Officer by disallowing the expenditure under Section 57(iii) of the Income Tax Act, 1961 with considering the nature of income and expenses incurred.” 4. Learned departmental representative vehemently argues during the course of hearing that both the learned lower authorities have rightly disallowed

SERVANTS OF PEOPLE SOCIETY,NEW DELHI vs. ADDL. DIT(E), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

12A of the Act. The effect of the amendment is that trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics

SERVANTS OF PEOPLE SOCIETY,NEW DELHI vs. ADDL. DIT(E), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

12A of the Act. The effect of the amendment is that trusts having objects of the advancement of any other object of general public utility end use of business profit for charitable purposes is of no relevance due to amendment in section 2(15) of the Act. 3.4 Evidently the activities of the assessee of running newspaper printing has characteristics