Hardayal Charitable and Educational Trust v. CIT-II, Agra

150 TTJ 384Income Tax Appellate Tribunal#16783 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2023.

Judgments citing Hardayal Charitable and Educational Trust v. CIT-II, Agra

Kutch Mandap & Electrical Hires Association, Bhuj-Kutch vs. The CIT(Exemptions), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

ITA 200/RJT/2018[2017-18]Status: DisposedITAT Rajkot28 Feb 2023AY 2017-18

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Royिनधा"रणवष"/Assessment Year: 2017-18 Kutch Mandap & Electrical Vs. The Commissioner Of Hirers Association, Income-Tax (Exemptions), Rajniketan Hall, New Station Ahmedabad Road,N Bhuj-Kutch Pan :Aadtk 1025 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Vimal Desai, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 14.02.2023 घोषणा क" तारीख /Date Of Pronouncement: 28.02.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Hereinafter Referred To As “Ld. Cit” For Short] Dated 28.02.2018 Denying Approval Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short]. 2. A Perusal Of The Order Of The Ld. Cit Reveals That The Application Of The Assessee For Registration Of The Trust Under Section 80G(5) Of The Act Was Rejected For The Reason That Form No. 10G Filed Alongwith The Application Was Incomplete Since It Did Not Provide Any Details Of The Activities Carried Out By The Assessee-Trust & Also For The Reason That The Details Of The Activities Carried Out By The Assessee-Trust During The Impugned Year Were Not Substantiated With Evidences. Paragraph No.5 Of The Ld. Cit’S Order Reveals The Above As Under:-

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 2(15)Section 80G(5)

…activities of the trust or institution and also he has to verify that these activities are in consonance with the objects of the trust or institution. Reliance in this regard is placed on the case of Hardayal Charitable and Educational Trust Vs. CIT-II, Agra, 150 TTJ 384 (Agra) (2012) or 25 Taxmann.com 28 (Agra). As discussed in para 2 above, the assessee had submitted incomplete from No.10G and approval u/s 80G(5) cannot be granted in response to incomplete form No.10G. As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and t…

Punjabi Samaj Surat, Surat vs. The C.I.T. (Exemptions), Ahmedabad

In the result, appeal of the assessee is allowed for statistical

ITA 496/AHD/2017[NA]Status: DisposedITAT Surat13 May 2019

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No.496/Ahd/2017 "नधा"रण वष"/Assessment Year : - Punjabi Samaj Surat, Vs. The Commissioner Of Income Shree Radha Krishna Mandir, Tax(Exemptions), Nr.Gateway Hotel, Parle Point, Ahmedabad. Surat – 395 007. [Pan: Aabtp 9875 D] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: None. राज"व क" ओर से /Revenue By: Shri Sreenivas T. Bidari - Cit-Dr

For Appellant: NoneFor Respondent: Shri Sreenivas T. Bidari - CIT-DR
Section 11Section 12ASection 80G(5)

…dicates that the assessee does not have any intention to start charitable/religious activities. The Learned CIT(Exemptions) relied upon the order of ITAT Agra Bench in the case of Hardayal Charitable & Educational Trust Vs. Commissioner of Income Tax-II, Agra 150 TTJ 384 and accordingly rejected the approval u/s.80G(5) of the Act. None appeared on behalf of the assessee despite informing the 3. date of hearing through registered post. We have heard the Learned Departmental Representative and 4. perused the material available on record. The assessee in the grounds of appeal has mentioned that it has 5. been gra…

Shree Modh Patni Ganchi Gnati Panch Trust, Surat vs. The C.I.T. (Exemptions), Ahmedabad

In the result, both appeals of the assessee are allowed for 7

ITA 495/AHD/2017[NA]Status: DisposedITAT Surat13 May 2019

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.494 & 495/Ahd/2017 "नधा"रण वष"/Assessment Year : - Shree Modh Patni Ganchi Gnyati Vs. The Commissioner Of Income Trust, Tax(Exemptions), Bahulbaug, Pirchhadi Road, Ahmedabad. Haripura, Surat. [Pan: Aabts 2898 D] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Ms. Chetali Shah – Ca राज"व क" ओर से /Revenue By: Shri Sreenivas T. Bidari - Cit-Dr

For Appellant: Ms. Chetali Shah – CAFor Respondent: Shri Sreenivas T. Bidari - CIT-DR
Section 11Section 12ASection 80G(5)

…bout the genuineness of the activities of the trust or institution and he has to verify the activities as per the objects. The Learned CIT(Exemptions) relied upon the order of ITAT Agra in the case of Hardayal Charitable and Educations Trust Vs. CIT-II, Agra, 150 TTJ 384 and accordingly dismissed the applications. After considering rival submissions, we are of the view that the 5. matter requires reconsideration at the level of Learned CIT(Exemptions), Ahmedabad. The Learned CIT(Exemptions) rejected the claim of the Shree Modh Patni Ganchi Gnyati Trust Vs. CIT(Exe.), Ahd /ITA No’s.494 & 495/AHD/2017 Page 3 of 4…

Shree Modh Patni Ganchi Gnati Panch Trust, Surat vs. The C.I.T. Exemptions, Ahmedabad

In the result, both appeals of the assessee are allowed for 7

ITA 494/AHD/2017[NA]Status: DisposedITAT Surat13 May 2019

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.494 & 495/Ahd/2017 "नधा"रण वष"/Assessment Year : - Shree Modh Patni Ganchi Gnyati Vs. The Commissioner Of Income Trust, Tax(Exemptions), Bahulbaug, Pirchhadi Road, Ahmedabad. Haripura, Surat. [Pan: Aabts 2898 D] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Ms. Chetali Shah – Ca राज"व क" ओर से /Revenue By: Shri Sreenivas T. Bidari - Cit-Dr

For Appellant: Ms. Chetali Shah – CAFor Respondent: Shri Sreenivas T. Bidari - CIT-DR
Section 11Section 12ASection 80G(5)

…bout the genuineness of the activities of the trust or institution and he has to verify the activities as per the objects. The Learned CIT(Exemptions) relied upon the order of ITAT Agra in the case of Hardayal Charitable and Educations Trust Vs. CIT-II, Agra, 150 TTJ 384 and accordingly dismissed the applications. After considering rival submissions, we are of the view that the 5. matter requires reconsideration at the level of Learned CIT(Exemptions), Ahmedabad. The Learned CIT(Exemptions) rejected the claim of the Shree Modh Patni Ganchi Gnyati Trust Vs. CIT(Exe.), Ahd /ITA No’s.494 & 495/AHD/2017 Page 3 of 4…

Seervi Samaj Gujrat, Surat vs. CIT(E), Ahmedabad

In the result, the appeal of the assessee stands allowed

ITA 343/SRT/2018[--]Status: DisposedITAT Surat21 Feb 2019

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 12ASection 80GSection 80G(5)

…equirement vide letter dated 24.01.2018 and 09.02.2018, therefore, allegation that the assessee has not complied with query letters of the CIT(E) is not seems to be correct. The decision in the case of Hardayal Charitable and Educational Trust v. CIT-II, Agra 150 TTJ 384 (Agra) is not applicable as in that case the trust established for carrying out commercial activities of running school and construction of building which is not the case of the assessee. Therefore, it was contended that while granting registration under section 80G, the CIT(E) is required to see only the object of the assessee trust /society and…

Hardayal Charitable and Educational Trust v. CIT-II, Agra (150 TTJ 384) — Cited in 5 Judgments | BharatTax