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Documents citing Director Of Income Tax (Exemption) vs All India Personality Enhancement & ... on 7 October, 2015

Rohit Tandon., Jalandhar vs Department Of Income Tax on 4 March, 2016

6. On the other hand, the ld. counsel for the assessee, supporting the order of the Tribunal passed on 05.03.2015, has contended that the applications under consideration are misconceived, in as much as the remedy with the department, if any available to it, was to challenge the Tribunal order dated 04.03.2010, whereby its earlier order dated 31.08.2009 was recalled, by way of appeal/writ petition; that however, even though almost five years have elapsed, no such recourse by way of appeal/writ petition has been adopted by the department, as no notice has been served on the assessee in this regard. Reliance has been placed on 'Director of Income Tax (Exemption) vs. All India Personality Enhancement & Cultural Centre for Scholars AIPECCS Society', 281 CTR (Del) 1.
Income Tax Appellate Tribunal - Amritsar Cites 17 - Cited by 1 - Full Document

Venu Charitable Society And Anr. vs Director General Of Income Tax on 8 March, 2017

In Director of Income Tax v. All India Personality Enhancement & Cultural Centre for Scholars Aipeccs Society[2015] 281 CTR (Del) 1 it was held that insofar as the question whether the university or educational institution exists solely for educational purposes could be denied the benefit of Section 10(22)/10(23C) (vi) on the ground that its receipts exceeded its expenditure is concerned, such question is no longer relevant. It is now well W.P.(C) 7147/2012 Page 16 of 18 established that an educational institution existing solely for educational purposes would not cease to be so only for the reason that some of its activities have yielded surpluses. In the present case, it is observed that profit earned is incidental to the main objective of charity. It earns profit after carrying out activities which are to achieve the main purpose. Hence, the petitioner should be entitled to the exemption.
Delhi High Court Cites 30 - Cited by 2 - Full Document

The Commissioner Of Income Tax vs M. S. Aggarwal on 23 April, 2018

In Director of Income Tax (Exemption) versus All India Personality Enhancement and Cultural Centre for Scholars Apieccs Society, [2015] 379 ITR 464 (Delhi), while interpreting Section 158B(b), which defines undisclosed income for the purpose of Chapter XIV-B, it was observed that it connotes assets or income which were taxable but the assessee seeks to conceal the same from the authorities. In that case, it was observed that surplus recorded by the assessee in the books of accounts maintained in the normal course and which according to the assessee were not chargeable to tax cannot be assumed to be undisclosed income as revenue believes them to be taxable. Therefore, when the assessee subscribes to the view that a particular amount was not taxable, and he was not required to file his return, it would not be undisclosed income.
Delhi High Court Cites 91 - Cited by 50 - S Khanna - Full Document

All India Personality Enhancement & ... vs Ddit (E), New Delhi on 11 May, 2017

6. At the outset, the ld. AR submitted that the Hon'ble Delhi High Court in a writ petition filed by the assessee in Director of Income Tax (Exemption) vs All India Personality Enhancement & Cultural Centre for Scholars (AIPECSS) 379 ITR 464 (Del) has set aside the order dated 29th December 2010 passed by the DGIT(E) dismissing the assessee's application for approval u/s 10 (23C) (vi) and has restored the same to the file of the DGIT(E) for considering the 5 ITA No. 4644/Del/2010 Assessment Year 1999-2000 application afresh in light of the observations contained in the aforesaid order. It was submitted by the ld. AR that in view of the detailed observations of the Hon'ble Delhi High Court and the fact that the issue of approval u/s 10 (23C) (vi) having been restored to the file of the DGIT(E), the assessment should also be restored to the file of the Assessing Officer for fresh adjudication.
Income Tax Appellate Tribunal - Delhi Cites 1 - Cited by 0 - Full Document
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