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Documents citing Parivar Seva Sanstha vs Director Of Income Tax (Exemption) on 21 December, 2001

Dcit, Coimbatore vs St. Xavier Educational & Charitable ... on 3 May, 2018

10. As for the decision of Delhi Bench of the Tribunal in the case of Parivar Sewa Sanstha (supra), there is a clear finding in the said case that an employee of the said society was paid incremental salary, much excessive to the services rendered by her, which was not comparable to salaries of other employees. Facts of the case before us are entirely on different. These cases in our opinion do not further the arguments of the Revenue in any manner. We thus do not find any :- 11 -: ITA No. 1192/CHNY/2017 reason to interfere with the order of the ld. Commissioner of Income Tax (Appeals).
Income Tax Appellate Tribunal - Chennai Cites 10 - Cited by 0 - Full Document

Shri Guru Ram Dass Educational Society, ... vs Pr.Cit(Central) Gurgaon, At ... on 31 August, 2021

8, 2002 • Parivar Sewa Sanstha Vs. Deputy Director of Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah Vidyadharma Nidhi Trust Vs. Commissioner of Income-tax 167 ITR 482 (AP) 13 5.14 As regards to the submissions of the assessee that as per the proviso to section 164(2) of the Act where the whole or any part of the relevant income was not exempted under section 11 or 12 of the Act, by the virtue of the provision of Section 13(1)(c) or Section 13(1)(d) of the Act, tax shall be charged on the relevant income or part of relevant income, at the maximum marginal rate, the Ld. Pr. CIT observed that the judgments relied by the assessee related to the period when the provisions of section 12AA(4) of the Act was not in the statute which was inserted w.e.f 01/10/2014 and provides that if the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 of the Act do not apply to exclude either whole or any part of income of such trust or institution due to operation of sub section (1) of section 13 of the Act then the Ld. Pr. CIT or the Commissioner may by an order in writing cancel the registration of such trust or institution. Therefore the registration under section 12AA of the Act can be cancelled even if the provisions of section 11 & 12 of the Act do not apply to the part of the income due to operation of section 13(1) of the Act.
Income Tax Appellate Tribunal - Chandigarh Cites 76 - Cited by 1 - Full Document

Ashutosh Dawar Trust vs Director Of Income Tax (Exemption) on 14 March, 2002

41. The judgment of the Hon'ble Delhi High Court in the case of Parivar Seva Sanstha (supra) relied upon by the learned counsel for the appellant pertains to the grant of continuation of approval under Section 80G(5)(vi) of the IT Act, 1961 and on the facts of the case, their Lordships took the view that the order of the CIT could not be sustained since the view expressed therein did not have any factual basis and must, therefore, be held to be perverse. In the case before us, there is no allegation of perversity either in the grounds raised or in the arguments advanced and as already highlighted by us, it is an opinion expressed by the "DI" on merits to reject the assessee's claim for registration under Section 12A.
Income Tax Appellate Tribunal - Delhi Cites 20 - Cited by 4 - Full Document
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