SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust registered and the incomeused is for the charitable purpose or not and whether income from public trust if it is going

SOMANI CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION WARD, GWALIOR

The appeals of the assessee stand allowed in above terms

trust registered and the incomeused is for the charitable purpose\nor not and whether income from public trust if it is going

AASHRAY,AGRA vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AGRA, AGRA

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

trust are charitable as provided to section 2(15) and that the\nactivities of the trust are genuine.\n2. That

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Trust is not a Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

trust. The finding of the coordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) a reproduced below

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

trust. The finding of the coordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) a reproduced below

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

trust. The finding of the coordinate Bench in the case of Bhamashah Sundarlal Daga Charitable Trust (supra) a reproduced below

SAMARPAN ANNAM DANAM CHARITABLE SOCIETY,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the Appeal of the assessee is allowed

trust and its activities are charitable since the consequence of such registration is that the trust is entitled to claim

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

charitable or religious trust have to apply 85% of income for the object of the trust so as to qualify

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

trust continues to enjoy the ITO-Exemption CIT (Exemption), Agra v M/s. Hardayal Charitable and Educational Trust, Shikhobad registration and benefit

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

trust continues to enjoy the ITO-Exemption CIT (Exemption), Agra v M/s. Hardayal Charitable and Educational Trust, Shikhobad registration and benefit

ROGER FOUNDATION,AGRA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION) AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Charitable Trust vs CIT (ITAT, Delhi). b) Kimiya Ashram Charitable Trust vs CIT (ITAT, Pune). ITA no.- 294/Agr/2025 Roger Founda

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

trust are charitable and whether the activities of the trust are genuine in nature. Hence, deriving surplus in every year

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman

charitable activity towards imparting education and being small trust running the charitable trust, in our considered view, for the sake