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

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

The appeals of the assessee stand allowed in above terms

Charitable Trust, claimed exemption under Section 11 of the Income Tax Act for various assessment years. The exemption was denied

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

Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable

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

Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable

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

Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable

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

Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable

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

Exemption u/s 11 - trust or institution has been granted registration under section 12AA - Applicability ofthe registration granted to a trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable

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)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay 8 Shri Achleshwar Mahadev Ji Sarvajanik Nyas v CIT (Exemption

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

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption

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

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

Exemption) and grant the\ntrust registration under Section 12A of the Income Tax\nAct, 1961. The rejection is unjustified, as the trust's\nactivities are genuine, charitable

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 Trust (supra) has held the same in favour of the assessee. For the sake of brevity, it is reproduced below : “8. Thus, it is clear that income earned by the trust during the previous year are given exemption

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

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

Trust under\nsection 12AB of the Act on 9.3.2024 in Form No. 10AB. The Learned CIT\n(exemptions) sought certain details and in response to the same, the assessee\nfiled a letter dated 12.8.2024 wherein part reply was filed by the assessee.\nThe Learned CIT(exemptions) observed that no supporting documentary\nevidences have been filed related to charitable

AKHIL BHARTIYA GAHOI VAISHAY CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION, WARD EXEMPLTION

In the result, the appeal of the assessee is dismissed

Exemption), Vaishay Charitable Trust, Ward Exemption Gahoi Bhawan, Raja Bachar Ki Goth, Daulat Ganj Lashkar, MP (Respondent) (Appellant) PAN:AADTA7285J

THE VIJAYPUR PUBLIC CARRIER OPERATORS UNION,GUNA vs. ACIT RANGE 3, GWALIOR

In the result, all the appeals of the Assessee are allowed for statistical\npurposes

exemption\nunder section 11 of the Act was denied by recording the reason that against\nthe order passed by the Tribunal treating the Assessee as a charitable trust

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

In the result, the Appeal of the assessee is allowed

Exemptions) Vs. Ahmedabad Urban Development Authority and ors but the Ld. CIT(E) has erred by referring to the selective paragraphs without considering the ratio laid down in the said judgment. The Ld. Counsel further submitted that the CIT(E) failed to appreciate that the assessee is providing food packages at concessional rate of Rs. 51,012/- which does

THE VIJAYPUR PUBLIC CARRIER OPERATORS UNION,GUNA vs. ACIT RANGE 3, GWALIOR

In the result, all the appeals of the Assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing)

exemption under section 11 of the Act was denied by recording the reason that against the order passed by the Tribunal treating the Assessee as a charitable trust

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 objective of the society. 2 The Ld. CIT (Exemption) has erred in law AMD facts to reject the registration application without considering that the society is an educational institution, which has been operating for several years AMD has held an old registration under section 12AA of the Income Tax Act from past years. 3. The Ld. CIT (Exemption