DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C of the Act. 8. On the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeal) has erred in not appreciating the legal position that any excess expenditure incurred by a charitable trust

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C of the Act. 8. On the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeal) has erred in not appreciating the legal position that any excess expenditure incurred by a charitable trust

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C of the Act. 8. On the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeal) has erred in not appreciating the legal position that any excess expenditure incurred by a charitable trust

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

sections 69A and 69C of the Act. 8. On the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeal) has erred in not appreciating the legal position that any excess expenditure incurred by a charitable trust

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

69A), Amount of Investment, etc., not fully disclosed in books of\naccount (Section 69B), Unexplained Expenditure, etc. (Section 69C). The\nrequirement of each of the aforesaid sections are different and the rules of\nevidence and burden of proof are also different, hence, unless the\nPetitioner to put the notice as to the exact contravention or provisions of\nlaw under which

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

trust registered with the stated object of\nimparting education is, in reality, carrying on activities primarily in the\nnature of relief to the poor or other charitable purposes unrelated to\neducation, the registration may be liable to be withdrawn. In the instant\ncase before us, the activities carried out by the Assessee Society of\nimparting education is not even doubted

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

Section 69A r.w.s 115BBE\nof the Act treating the same as unexplained money which was in turn\ndeleted by the First Appellate Authority. Hence, the instant appeal before\nus.\n4.\nThe assessee a charitable trust