M/S NAI PAHAL FOUNDATION,RANCHI vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na M/S Nai Pahal Foundation, Vs Cit(E), Patna 13P, Srs Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 Pan No. : Aacan 4248 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

charitable and religious purposes, receiving contribution, shall not be an income in terms of Section 11 of the Act. The benefit of Sections 11 and 12 of the Act, are available only if such Trust or Institution is registered under Section 12AA of the Act. 10. On the other hand, Section 10(23C) of the Act are the provisions

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

section 10(23)( c )(vi) of the IT Act and has held that mere surplus does not mean that institution is existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

charitable trust as contemplated by section 11(1)(a) and Section 7 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 10(23)(C

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

23,164/- levied under section 271(1)(c) of the Act. 4. At the outset, ld Authorised Representative of the assesse filed an order dated 12.10.2017 in the quantum appeal in ITA No.304 & 305/Ran/2014 for the assessment year 2010-11 and 2011-12 and submitted that as the very basis of addition regarding levy of penalty has been deleted