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

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

trust has to be deducted to arrive at the income available for application to charitable and religious purposes. The CIT(A) observed that the books of accounts of assessee were duly audited and assessee is running educational institution and had spent money under the head of maintenance of buildings and other assets to the tune of Rs.1

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

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

charitable or commercial nature of educational institution and the appellant has not violated any of that principles laid down by the Hon'ble Supreme Court. It was further submitted by the ld. AR of the appellant that in the case of Queen's Educational Society Vs CIT (2015) 55 taxmann.com 255 (SC)/(2015) 8 SCC 47, the Hon'ble Supreme

DCIT, EXEMPTION CIRCLE, RANCHI vs. M/S JAMSHEDPUR DIOCEASAN EDUCATION SOCIETY, JAMSHEDPUR

In the result, the appeal of the Revenue is, hereby, dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.122/Ran/2019 Assessment Year: 2014-15 Dcit, Exemption Circle, Ranchi..................................................……Appellant Vs. M/S Jamshedpur Diocesan Education Society…..........……...…..…..Respondent Bishop’S House, Golmuri, Jamshedpur-831003. [Pan: Aaatj8652K] Appearances By: Shri Yogesh Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Pranob Kr. Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 22, 2023 Date Of Pronouncing The Order : July 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 26.11.2018 Of The Commissioner Of Income Tax (Appeals), Jamshedpur (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue Is Aggrieved By The Action Of The Cit(A) In Allowing The Deduction U/S 11 Of The Act To The Assessee-Society Which Was Deducted By The Assessing Officer Observing That The Assessee-Society Was Carrying Out Its Educational Activities On Profit Motive Basis. 3. The Assessee-Society I.E. M/S Jamsedpur Diocesan Education Society Is A Society Engaged In Running Of Educational Institutions. The Society Is Registered Vide Registration No.943/2010-11 By The Director

trust, duly registered u/s 12AA of the Act with all benefits as per section 11 of the Act. 3.6 As held above the society is involved in charitable activities by providing education to children. No society can perform any charitable activities without acquiring fund for its object related expenditure. The appellant society does not get any aid either from Government