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

natural justice, we were entitled to be notified of any deficiencies or concerns and to be given an opportunity to address them. The failure to issue a show cause notice before rejecting our application has resulted in significant hardship for the trust, which is dedicated to fulfilling its charitable

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

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

natural justice. Accordingly, the case is restored to the CIT, for fresh consideration and examination of the application of assessee under section 12A(a), to Verify that the objectives of the assessee trust are charitable

SHAHARI AJIVIKA KANDRA NAGAR NIGAM AGRA,AGRA vs. CIT EXMP. , AGRA

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

natural justice. Accordingly, the case is restored to the CIT, for fresh consideration and examination of the application of assessee under section 12A(a), to Verify that the objectives of the assessee trust are charitable

DHRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

In the result, both the appeals are allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

trust, nor has there been any discussion or analysis of the materials, which led the ld. CIT(E) to arrive at such a conclusion. Hence, the impugned orders cannot be said to be speaking orders. Considering the nature and extent of documentary evidences now produced before us, and in the interest of justice, we are of the view that

DHIRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

In the result, both the appeals are allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

trust, nor has there been any discussion or analysis of the materials, which led the ld. CIT(E) to arrive at such a conclusion. Hence, the impugned orders cannot be said to be speaking orders. Considering the nature and extent of documentary evidences now produced before us, and in the interest of justice, we are of the view that

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

natural justice and perverse. 7. BECAUSE, in any view of the matter order dated 23.02.2017 is bad on facts and in law and therefore, deserves to be quashed.” 2. In the impugned order, the ld. CIT(E) has held as follows: “3. I have considered the material available on record. It is important to note that as norms mandated

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

In the result, the Appeal of the assessee is allowed

justice in as much as the Ld CIT (E ) has neither responded nor taken into cognizance the adjournment application dated 20.10.2022 of the appellant. Thus, the Order is passed without providing proper opportunity to the appellant to submit adequate response to her notice dated 12.10.2022. 7. That the appellant craves your honour’s permission to add, delete or amend

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)

natural justice, despite the fact that the assessee trust has consistently carrying out religious, spiritual, cultural and community welfare activities in furtherance of its objects. 4. Perused of records and heard Ld. AR for the appellant assessee trust and Ld. CIT, DR for the respondent revenue. 5. Ld. AR has submitted that Ld. CIT(E) has, instead of condoning

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

natural justice. 3. On the facts and in the circumstances of the case and in law the Learned CIT(A) has erred in confirming to action of the AO CPC who considered the Status of appellant as 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

trust was found to be non- maintainable. ITA no.- 294/Agr/2025 Roger Founda"on 2.2. In view of the above facts, the application filed in Form No. 10AB for the registration u/s. 12AB of the I.T. Act, 1961, was rejected. 3. Against the above rejection, the assessee is in appeal before us on the following grounds of appeal

AHMED SAIB JAMEEL,ALIGARH vs. ITO WARD-1(4), ALIGARH

The appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year2009-10 V.S. I.T.O. Ward – 1(4) Ahmad Said Jameel C/O. Deepak Singh, Adv. 2, Court Of Wards Aligarh Compound, Aligarh, 202001 Pan : Abapa7581P (Appellant) (Respondent)

natural justice, Because in any view, the impugned addition of Rs. 10,00,000/- for payment of so called unaccounted donation/capitation fee, made on protective basis, by recourse to proceedings u/s 147 is perverse, wrong & illegal and bad in law. Because in any view, the proceedings initiated u/s 147/148 in the peculiar facts and law of the case is wrong

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) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

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) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

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

justice. 5. That the learned CIT(A) erred in not admitting and considering additional evidences under Rule 46A, which were crucial to determine the true nature of voluntary contributions and to decide the matter on merits, failure to do so renders the order bad in law and void ab initio. 6. That the learned CIT(A) erred in not adjudicating

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

justice. 5. That the learned CIT(A) erred in not admitting and considering additional evidences under Rule 46A, which were crucial to determine the true nature of voluntary contributions and to decide the matter on merits, failure to do so renders the order bad in law and void ab initio. 6. That the learned CIT(A) erred in not adjudicating

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

charitable trust registered since 21.11.1977 and is running medical institution (hospital) and also in the imparting of education. The assesses trust besides have registered u/s 12AA of the Act was also approved u/s 10(23C)(via) of the Act. The assessee trust is running the hospital in the name of BIMR Hospital and BIMR Heart Centre. The assessee had filed

SHREE BADSHAH YADAV CHARITABLE TRUST,MAINPURI vs. INCOME TAX OFFICER, WARD-4(2)(5), MAINPURI

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Shree Badshah Yadav Charitable Vs. Income Tax Officer, Trust Campus S. K. Scientific Ward -4(2)(5), Public Inter College Karhal, Mainpuri Manipuri Pan : Aaots3631B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

charitable trust running an educational institution, and the cash deposits represented students' fee receipts, duly supported by student-wise, course-wise and session-wise records, bank statements, cash book and university confirmations. 2.2 BECAUSE, the Ld. CIT(A) failed to appreciate that the impugned cash deposits constituted gross receipts of the educational institution and not taxable income, and that

KRISHI UTPADAN MANDI SAMITI CHARRA,CHARRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 4(1)(1) ALIGARH, ALIGARH

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2018-19

trust amounting to Rs.6,41,66,317/- on the premise that the assessee failed to spend 85% of the total receipts for charitable purposes. 2. None responded for the assessee. Perused the records and heard the ld. Departmental Representative, who has supported the impugned order. 3. At the very outset, it appears that this appeal has been filed