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Documents citing Shri Ram Swaroop Memorial Educational ... vs Commissioner Of Income Tax ... on 10 May, 2018

Ram Swaroop Memorial Charitable Trust, ... vs C.I.T. (E), Lucknow on 20 June, 2024

8. In present case the action of the Ld. CIT(E) has suffered from sufficiency of reasonable opportunity to the appellant to adduce necessary evidential material in support of its claim and to represent effectively vis-à-vis to comply with the requirements sought through SCN. It shall be worthy to underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity, the doctrine of natural ITAT-Lucknow Page 4 of 5 Ram Swaroop Memorial Charitable Trust Vs CIT(E) ITA No.33/LKW/2021 justice is a facet of fair play in action and no person shall be saddled with a liability without being heard.
Income Tax Appellate Tribunal - Lucknow Cites 5 - Cited by 0 - Full Document

N Ramya Kirti Memorial Trust, Hyderabad vs Commissioner Of Income Tax, ... on 13 March, 2019

In the case of M.R educational Trust (supra) the Coordinate Bench of ITAT Chandigarh in para No. 10 held that merely because of the trust is headed by members of the one of the family there is no reason for rejection of the registration. For the sake of clarity and convenience we extract relevant part of the order of the Tribunal in para No. 10 which reads as under:
Income Tax Appellate Tribunal - Hyderabad Cites 8 - Cited by 0 - Full Document

Ace Educational & Charitable Trust, ... vs Cit (Exemptions), Chandigarh on 8 June, 2018

Further, we agree with the contention of the Ld. AR of the assessee that when two recourses are available to a person under the law, it is open for him to choose one. Further, the Ld. AR of the assessee has explained that the claim of exemption u/s 10(23C) is limited only to the educational activity, however, to achieve its various objects, apart from educational activity, it was appropriate that trust be registered u/s 12AA of the Act. So far the objection of the Ld. CIT(E) that the trust is dominated by only two founder members, who were husband and wife which creates doubt about charitable nature of the trust, the Ld. Counsel for the assessee submitted that there is no bar under the Act if the trust is run by only one family for getting registration u/s 12A of the Act. That at the time of granting registration what is to be seen is that if the objects of the trust are charitable in nature and the activities of the same are genuine. The Ld. counsel in this respect that also relied upon decision of the coordinate Chandigarh Bench of the Tribunal in 'M.R. Educational Trust, Vs. CIT' order dated 23.5.2016 in ITA No. 861/Chd/2014 and further decision of the ITAT Delhi Bench of the Tribunal in the case of 'Shanti Devi Educational Trust, Rewari v ITA No.827/Chd/2016- Ace Educational and Charitable Trust, Sangrur 8 CIT' order dated 29.2.2012 passaged in ITA No. 4439/Delhi/2010 and another decision of the Delhi Bench in the case of 'NLB Charitable Trust Vs. CIT' [2010[ 38 SOT 291. So far as the objection that the applicant had not furnished any reliable evidence of carrying out its charitable activity of education, the Ld. counsel has submitted that the trustee is its inception stage and has started providing primary education and further that the building of the school has been constructed after taking loan from the bank and for which purpose, the founders of trust have mortgaged their private property. He in this respect has relied upon the Certificate of the Canara Bank placed at page No. 16 of the paper book. Further, reliance has been placed on various cutting of news items placed in paper book showing that the applicant trust has started its activities by way of running a school namely 'Cambridge International School' at Sangrur and these news items have covered the various educational and extra-curricular activities, events organized at the school.
Income Tax Appellate Tribunal - Chandigarh Cites 9 - Cited by 1 - Full Document
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