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Documents citing Acharya Sewa Niyas Uttaranchal vs Cit on 2 November, 2006

Billion Heart Beating Foundation, New ... vs Assessee on 27 July, 2011

12. The same view has to be taken by the Delhi Bench of the Tribunal in the cases of Acharya Sewa Nyas vs CIT reported in (2006) 105 TTJ 761, Sardarilal Oberoi Memorable Charitable Trust vs ITO (2007) 106 TTJ 468 and Ashutosh Dawar Trust vs DIT(E) (2002) 77 TTJ 976 that at the initial stage of registration, objects are to be seen. Registration cannot be denied merely on the ground that no activity has been commenced.
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 0 - Full Document

Bai Hemkorebai Devidas & Devidas ... vs Assessee on 10 April, 2013

8. Keeping in view the principles laid down by the Coordinate Benches and also perusing the order of the DIT Exemption, we have no hesitation in holding that the DIT did not consider the issue of registration in its correct perspective. In order to enable him to examine and do the needful, we set aside the order dated 28.02.2004 and restore the issue to the file of the DIT for fresh examination of the assessee's Trust objects and activities for the purpose of granting registration. Assessee is directed to place the relevant details before the DIT for the purpose of examination. Accordingly, the grounds are considered allowed for statistical purposes.
Income Tax Appellate Tribunal - Mumbai Cites 4 - Cited by 0 - Full Document

Dream Land Educational Trust vs Commissioner Of Income Tax on 5 April, 2007

21. All of the above case law propound that for grant of registration under Section 12AA of the Act, the only relevant consideration is the satisfaction of the CIT regarding the objects of the trust and the genuineness of its activities. No case law to the contrary has been cited before us. Rather, the provisions of the statute, as discussed, are unequivocal in this regard and they cannot be overridden, as has illegally been done by the CIT.
Income Tax Appellate Tribunal - Amritsar Cites 12 - Cited by 12 - Full Document

Rotary Naqshband Institute For ... vs Assessee on 23 July, 2009

For raising similar contention, reliance was placed on the decisions of the Delhi Benches in the case of Ashutosh Dawar Trust vs Director of IT (Exemption) (2002) 77 TTJ (Del) 976: (2202) 82 ITD 593 (Del) and Acharya Sewa Niyas Uttaranchal vs CIT (2006) 105 TTJ (Del) 761 and the decision of the Jodhpur Bench of the Tribunal in the case of Modern 7 ITA No. 3653/D/09 Defence Shikshan Sansthan vs CIT (2007) 108 TTJ (Jd) 732."
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document

Appan- Aisa Pacific Performing Arts ... vs Assessee on 30 September, 2011

5. We have considered the facts of the case and submissions made before us. We have examined the contents of the paper book including the details of the expenditure incurred under various heads. We find that the ld. DIT(E) has not really examined whether the aims and objects of the assessee-society are charitable in nature and which sub-serve the public at large and not merely the members of the society. Further, we find that 9 ITA Nos. 3586 & 4252(Del)/2011 although the assessee has furnished the details of expenditure in terms of date, bill number, person and amount, no attempt has been made to examine whether major part of the expenditure has been incurred on charitable activities carried on for the public at large. 5.1 In the case of Acharya Sewa Niyas, Uttranchal Vs. CIT, ITA No. 5493(Del)/2004 dated 02.11.2006, a copy of which has been placed on record, "G" Bench of Delhi Tribunal has mentioned that under section 12AA the jurisdiction is confined to satisfaction about the objects and genuineness of the activities. The CIT can make such enquiries as he may deem fit for this purpose. The CIT has not recorded any adverse finding about the objects. He has merely recorded that no charitable activity has been carried out. On these facts, it has been held that the finding is untenable as it has not been demonstrated as to how he considered any or all objects as non-charitable.
Income Tax Appellate Tribunal - Delhi Cites 14 - Cited by 0 - Full Document

M.P. Road Development Corporation ... vs Assessee on 11 January, 2010

CITvs. Red Rose School (2007) 212 CTR (All.) page 394 Sanjivamma Hanumanthe Gowda Charitable Trust vs. DIT (Exemption) (2006) 285 ITR 327 (Kar) 42 Pujya Shri Umesh Muni, Jhabua vs. CIT, Ujjain (2008) 10 ITJ page 30 (ITAT-Ind) Mahakoshal Shaheed Smarak Trust vs. CIT(1983)140 ITR page 795 (MP) Shri Haridevji Gaushala Trust vs. CIT(2009) 12 ITJ 263 (Agra-Tribunal) Acharya Sewa Niyas Uttaranchal vs. CIT(2006) 105 TTJ (Del.)
Income Tax Appellate Tribunal - Indore Cites 125 - Cited by 0 - Full Document

Aryans Educational And Charitable ... vs Commissioner Of Income Tax, ... on 24 September, 2025

• Acharya Sewa Niyas Uttaranchal v. CIT [2007] 13 SOT 54 (Delhi) • Ajit Education Trust vs. CIT (2010) 42 SOT 415 (Ahd.) ITA No.1136/CHD/2024 A.Y.2025-26 15 IMP: The above would mean that even if there has been, hypothetically and assuming but not accepting in the case of this assessee, a deviation(s) in the objects or activities of this assessee from the objects as stated in its Deed of Registration from those that are ideally mandated as defined u/s 2(15) of the Act, the right course of action for Revenue would be to examine such matters and its quantified manifestations through the instrument of assessment proceedings and not by resorting to summary and wholesale cancellation of its registration u/s 12AA of the Act.
Income Tax Appellate Tribunal - Chandigarh Cites 48 - Cited by 0 - Full Document

Ginia Devi Todi Charitable Trust, ... vs Assessee on 17 June, 2009

Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed."[Emphasis supplied] While deciding the appeal in the above case, the Tribunal took into consideration the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006) 105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd) 732].
Income Tax Appellate Tribunal - Kolkata Cites 6 - Cited by 0 - Full Document
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