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

1) read with clause (b) of the Section 35AC of the Income Tax Act, 1961 (43 of 1961) the Central Government had granted Rs.6.99 crores to the assessee concerned for F.Y. 2004-05, 2005-06 & 2006-07 for the promotion of Social & Economic Welfare. Further, it is also to be noted that Hon’ble Chief Commissioner of Income Tax, Ranchi

SHREE DIGAMBER JAIN BHAWAN,RANCHI vs. CIT(EXEMPTIO), PATNA

In the result, we find that there is no reason to interfere with the impugned judgment of the High Court of Delhi

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

B) It is natural that no charitable activity could be performed without spending some money. In reverse, during the course of examination, if amount spent against a claimed activity 2 I.T.A. No. 28/Ran/2019 Assessment Year: Shree Digamber Jain Bhawan. remains unverified, the performance of activity automatically becomes doubtful. Hence, it becomes natural and incidental to verify the expenses made against

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

1) Aims and object of the trust are as follows:- (a) To help handicapped. mentally retarded and needy women and children to earn their livelihood by opening avenues of employment and maintain orphanage to bring up children born of leper parents till they are settled in life. It will be purely philanthropic and charitable institution without any profit motive. (b

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 v/s Union