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

In the result, the appeal of assessee being ITA No

8. The entire addition made by assessing officer and confirmed by CIT(A) is based on the hypothetical assumption that the assessee is having receipts from other sources apart from fees charged for educational purposes. The revenue authorities grossly erred in interpreting the main object of the assessee trust i.e imparting education for charitable purpose and it will not lose

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)

8,81,600/-. It is further found that out of this gross receipt activity expense is only Rs. 55,230/-, which comes only to 6.26% and for which bills/vouchers were not produced too. Huge expenses are made towards administrative expense. In this situation the charitable nature of expenses could not be established beyond all doubts. (B) It is natural that

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

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

8. In assessment year 2012-13 and 2013-14, the common grievance raised by the assesse is as under: ‘1. For that Ld. CIT(A) was not justified in confirming the order passed by Ld. A.O. to suggest that appellant was not entitled to exemption u/s 11 even though appellant was registered u/s 12AA and income of the appellant