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

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

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

nature as per the objects enumerated in the Trust Deed. The\nassessee trust preferred an application seeking registration of the 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

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

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

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

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

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

SHRI JAGDISH JAN KALYAN EDUCATTIONAL TRUST,FIROZABAD vs. C.I.T FXEMPTION, LUCKNOW

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shri Jagdish Jan Kalyan Vs. Cit(E), Educational Trust, Lucknow Behind Roadways Mehra Colony, Shikohabad, Firozabad (Appellant) (Respondent) Pan:Aagts7686C Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

nature. 5. On the facts and circumstances of the case, the learned CIT (E) has erred both on facts and in law in holding the activities conducted by the appellant trust as not being genuine, despite the appellant having brought all the material and evidence on record to prove the same. 6. That there is no violation of Section

INDIAN WOMEN IMPACT, JAIPUR,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

charitable purpose as per the objects of the trust was not established by the assessee. Therefore, in the given facts of the case and in the interest of justice, we set-aside the order of the ld. CIT(E) and restore back the matter to his file for passing a fresh order after giving reasonable opportunity to the assessee

INDIAN WOMEN IMPACT, JAIPUR ,JAIPUR vs. CIT (EXEMPTION), LUCKNOW, LUCKNOW

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

charitable purpose as per the objects of the trust was not established by the assessee. Therefore, in the given facts of the case and in the interest of justice, we set-aside the order of the ld. CIT(E) and restore back the matter to his file for passing a fresh order after giving reasonable opportunity to the assessee

SRI RADHA GOVIND BHAJAN KUTIR SEVA TRUST,MATHURA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2025-26

charitable activities were being carried out at that time. Hence, in such circumstances, we deem it just and appropriate to afford appellant/assessee an opportunity to file the aforesaid pointed documentary evidences before ld. CIT(E) and make submissions afresh in respect of the activities of the trust with reference to the objects of the trust. Learned CIT(E) is directed

SETH RAMSWAROOP GUPTA SHIKSHA SAMITI,GWALIOR vs. INCOME TAX OFFICER EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Seth Ramswaroop Gupta V Ito (Exemption) Shiksha Samiti Gwalior Raghuvar Dharamshala Naya Bazar, Gwalior- 474 004 Pan : Aanas0190F (Appellant) (Respondent)

natural justice. Prayed to allow the appeal. 5. Ld. DR has supported the impugned order. 6. We notice that despite, there being a dissolution clause at Para 19 of the trust deed, Ld. CIT(E) has assumed that there will be no restriction on the use of assets for charitable