JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

trust before it can be held to be really charitable. ” Even the institutions like ICAI, Bar Council of Delhi, etc. which charges in thousands to write exams or for getting enrolled or for annual membership fees have been held to be charitable because there is no profit motive. Reliance in this regard is placed on the decision

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 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

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

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 u/s

RAKESH VAID,NEW DELHI vs. ITO WARD - 62(2), NEW DELHI

In the result, assessee’s appeal, ITA no

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

reassessment made under section 147; if no notice was issued or if the notice issued was shown to be invalid, then the proceedings taken by the ITO without a notice or in pursuance of an invalid notice would be illegal and void. Therefore, as held by the Hon’ble Mysore High Court, the assessment passed in pursuance of an invalid

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 SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

trust and filed its return of income on 01.08.2016 declaring Nil income after claiming exemption u/s 12A of eh Act. The assessment was originally completed u/s 143(3) at Nil. The case of the assessee was reopened u/s 147 of the Act on the basis of information received from DCIT, Central Circle, Mumbai that assessee has received bogus donation from

ITO (EXEMPTIONS), NEW DELHI vs. M/S. S.S. MOTA SINGH (NILA) CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

147 of the Income-tax Act, 1961 (for short ‘the Act’), the Assessing Officer disallowed the claim of depreciation of Rs.80,66,227/- on the ground that corresponding purchase of the assets in earlier year was already allowed as application income. Before the Ld. CIT(A), the assessee challenged the reassessment proceedings and disallowance of depreciation

COUNCIL OF ARCHITECTURE,NEW DELHI vs. ITO (EXEMPTION), WARD-1(3) , NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2012-

Bench: Shri M. Balaganesh & Shri Vimal Kumar

charitable trust, is entitled for claim of exemption u/s 11 of the Act and that assessee had indeed duly complied with the provisions of Sections 11 to 13 and had applied 85% of the receipt for the objects of the trust. Since the one-time life membership fees received were directly taken to the „Endowment fund‟ as capital receipt

COUNCIL OF ARCHITECTURE,NEW DELHI vs. ITO (EXEMPTION), WARD-1(3) , NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2012-

Bench: Shri M. Balaganesh & Shri Vimal Kumar

charitable trust, is entitled for claim of exemption u/s 11 of the Act and that assessee had indeed duly complied with the provisions of Sections 11 to 13 and had applied 85% of the receipt for the objects of the trust. Since the one-time life membership fees received were directly taken to the „Endowment fund‟ as capital receipt