PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

The appeal is allowed to the above extent

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

57,869/- and surplus of ₹ ₹ 2,16,50,901 from its activities in Delhi. 2 371 ITR (Del) 333 3 2022 SCC Online SC 1461 4 9. The judgment of this court, in Ahmedabad Urban Development Authority had examined various kinds of activities to determine whether they are charitable in nature, relatable to trusts or societies with general public utility

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Charitable Trust (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees