JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

exempt income of any charitable trust or institution, if such income is applied for charitable purposes in India and such

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

exempt income of any charitable trust or institution, if such income is applied for charitable purposes in India and such

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Charitable' for the purpose of granting exemption and providing registration to the trusts and institutions engaged in charitable activities by way of inserting

KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

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

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. 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(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

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

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

M/S SHRI HARI SADHNA SANSKAR SANRAKSHAN,GWALIOR vs. CIT EXMP., BHOPAL

In the result, appeals of the assessees are allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

charitable activities as evident from the documents filed in the proceedings show that the applicant has not worked towards verification of object set out in the memorandum of society has rightly relied by the ld. CIT(Exemptions), Lucknow with a decision of ITAT, Lucknow Bench in ITA No. 809/Lkw/2014 dated 26.02.2015. ITA No. 319 /AGR/2016 8. The Trust

DR. GYANENDRA GOEL FOUNDATION,MATHURA vs. CIT EXMP., LUCKNOW

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

exemption u/s 80G(5) of the Act by holding that the activities of the trust are not genuine. In “N.N. Desai Charitable

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

trust are non-charitable. I.T.A No.717/Agra/2018 4 Considering the assessee’s objection that the ld. CIT (E) had erred in 4. law and on facts in rejecting its application for registration under section 12AA of the Income Tax Act without giving sufficient opportunity, it is noted that the ld. CIT (E) proceeded with the matter in the absence