creation of endowment funds, through
contribution at the Cornell University USA, for scholarship of Indian students , as
well as for foreign collaboration project between Indian ... creation of endowment funds through
contribution at the Cornell University USA, for scholarship of Indian students as
well as for foreign collaboration project between Indian
upholding the action of the
assessing officer in treating the scholarship given to Ms.
Aarti Rai, asbeing in violation of provisions ... mentioned the name of persons who had been
extended similar scholarship facilities.
3.2 That the Commissioner of Income Tax (Appeals)
erred on facts
funds of the assessee society for personal purposes,
non genuine scholarship expenses and addition to fixed asset claimed
by the assessee society in view ... assessee was not able to prove the genuineness of the
scholarship expenses claimed and it was proved that the assessee
society has diverted the funds
personal consideration and not necessarily to really deserving persons. In regard to scholarships granted by the assessee-trust, the ITO held that it appeared that ... scholarships were given to the children of ex-employees or the present employees of Chhatrapati and he referred to two specific instances in the assessment
general public. The object also includes providing
assistance, in application of scholarship and education
related facility to poor class. It is also engaged in
counseling ... Zakat" also used to specify the donee
to whom the scholarship is to be granted. The learned CIT
3
Muslim Education
them under the law whether claimed or not. The scholarship clearly fell under section 10(16) and, therefore, the Commissioner(Appeals) was right in allowing ... years.
Income Tax Act 1961 s.251
Exemption under s. 10(16) --SCHOLARSHIP--Received from a foreign institution.
Ratio :
Scholarship received from a foreign institution
income of the Appellant by treating expense
incurred under the head "Scholarship Expenses" as
having not been incurred wholly and exclusively ... aforesaid amount of Rs.99,84,863/-, incurred on account of
scholarship granted to further the professional interest of the
Appellant, terming the same
2009
Information sought :-
Central Board of Secondary Education has started a Merit Scholarship Scheme from
2005. The appellant had requested information on the following points ... respect of CBSE
Merit Scholarships Scheme for the year 2005:-
S. No. Information sought PIO's reply
1. Number of students who were invited
creation of endowment funds, through
contribution at the Cornell University USA, for scholarship of Indian students , as
well as for foreign collaboration project between Indian ... creation of endowment funds through
contribution at the Cornell University USA, for scholarship of Indian students as
well as for foreign collaboration project between Indian
erred in holding that the benefit of scholarships for UG-PG
were applied for a particular religious community violating Explanation (d)
to section 12AB ... Foundation vs. DCIT(E )
filed by the Appellant with respect to the scholarships awarded to students
from other religious community, and in holding that such
