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

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

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

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

reassessment order dated 19.12.2017, on the grounds that Accumulation of 15% was to be computed on the basis of gross receipts and not net income. (3) In any case, the NFAC/ld. CIT(A) has erred in law and on facts, in upholding the validity of method adopted by the ld. Assessing Officer, in computing 'accumulation' under section

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

reassessment order dated 19.12.2017, on the grounds that Accumulation of 15% was to be computed on the basis of gross receipts and not net income. (3) In any case, the NFAC/ld. CIT(A) has erred in law and on facts, in upholding the validity of method adopted by the ld. Assessing Officer, in computing 'accumulation' under section

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

Charitable trust were furnished, as such wing gave a finding that trust was receiving its own unaccounted funds in the form of donations. The cases of this group are interconnected and required deep investigation to arrive at a logical conclusion. As such, for taking a logical conclusion in this group of cases, every single seized/impounded document and entry appearing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

trust\nmakes the satisfaction note drawn by the AO incorrect and the\nproceedings initiated therefrom void-ab-initio.\n2.\nOn the facts and circumstances of the case and in law, the\nLearned Commissioner of Income Tax (Appeal) has erred in not\nappreciating the legal position that the assessment of a charitable\ntrust is made under sections 11 to 13, which

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

trust\nmakes the satisfaction note drawn by the AO incorrect and the\nproceedings initiated therefrom void-ab-initio.\n2.\nOn the facts and circumstances of the case and in law, the\nLearned Commissioner of Income Tax (Appeal) has erred in not\nappreciating the legal position that the assessment of a charitable\ntrust is made under sections 11 to 13, which

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

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

Bench: Nfac, Delhi.

charitable trust. Further, there is no material on record of the CPC or the Department that there was any infringement by the appellant of the above noted excluding provisions of section 13(1)(a) to section 13(1)(d) or section 115 of the Act and therefore, the present appellant is required to be taxed at the rates applicable

AP GOYAL CHARITABLE TRUST ,EAST DELHI, DELHI INDIA vs. ITO, CIVIC CENTRE,NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshap Goyal Charitable Trust, Vs. Ito, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) Pan: Aabta8575B

charitable activities. The trust is duly registered under section 12AA of the Act vide order dated 5-8-2005 and registration granted with effect from 25-11-2004. The return of income for AY 2014-15 was filed by the assessee u/s 139(1) of the Act 29.9.2014 declaring total income of Rs Nil. Search was conducted

FATEH CHAND CHARITABLE TRUST,MEERUT vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri M. Balaganeshfateh Chand Charitable Trust, Vs. Dcit (Exemption Circle), 115 Km Mile Stone, Nh 58, Ghaziabad Delhi Dehradun Road, Meerut, Up (Appellant) (Respondent) Pan: Aaatf1445N Assessee By : Shri Ramit Kakkar, Adv Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 10/04/2024 Date Of Pronouncement 16/04/2024

charitable trust registered u/s 12AA of the Act. The registration of the trust was cancelled with effect from 1.4.2010 by the CIT(E) vide order dated 27.11.2015. The ld. AO received information about certain bogus donation transaction on account of survey proceedings in the case of M/s Herbicure Health Care of Kolkata. Accordingly, the ld. AO reopened the assessment

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported the orders of the authorities below. 4. Heard rival submissions, perused the orders of the authorities below and the decision of the Tribunal in ITA No. 6054/Del/2018 dated 03/09/2020. The assessee is a charitable trust

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported the orders of the authorities below. 4. Heard rival submissions, perused the orders of the authorities below and the decision of the Tribunal in ITA No. 6054/Del/2018 dated 03/09/2020. The assessee is a charitable trust

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST ,DELHI vs. ACIT CC-27 , NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported the orders of the authorities below. 4. Heard rival submissions, perused the orders of the authorities below and the decision of the Tribunal in ITA No. 6054/Del/2018 dated 03/09/2020. The assessee is a charitable trust

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported the orders of the authorities below. 4. Heard rival submissions, perused the orders of the authorities below and the decision of the Tribunal in ITA No. 6054/Del/2018 dated 03/09/2020. The assessee is a charitable trust

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported the orders of the authorities below. 4. Heard rival submissions, perused the orders of the authorities below and the decision of the Tribunal in ITA No. 6054/Del/2018 dated 03/09/2020. The assessee is a charitable trust