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)

10(23C) and bringing a new sub-section (8) in section 13 is as under: - “Explanatorv Note to amendment Assessment of charitable organization in case commercial receipts exceed the specified threshold Sections 11 and 12 of the Act exempt income of any charitable trust

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

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

trust attracted the proviso to section 2(15) and hence these were not for 'charitable purpose' and fur this reason provisions of section 13(8) of the I.T.Act are clearly attracted. (ii) That, the Ld.CIT(A) has erred in law in directing to exclude Rs.17,56,27.767/- from the amount of Rs.42,24,51,350/- by ignoring the provisions

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

10(20A) has been omitted by Finance Act, 2002 w.e.f. 01.04.2003. However, that fact is not relevant to answer the question for registration u/s 12A. 11. Registration under Section 12A is permissible to a Trust or an institution so as to exclude provisions of Section 11 and 12 of Act, 1961. Section 11 and 12 talks of a Trust

OM DARSHAN TURST ,BAREILLY vs. CIT-EXEMPTION, LUCKNOW

In the result, the appeal is allowed for statistical purposes

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

Section 80G would not by itself entitle the Trust for exemption of the income of its donors or of the Trust for the assessment year 2011-12, For claiming I.T.A No.349/Agra/2019 10 such exemption the returns of the donor and the Trust will be examined, for orders to be made in accordance with law." 8. The Appellant places reliance

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

charitable Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section 11(2) of the Act; and that the said prohibition does not apply, to current year income, or even to accumulations up to 15% U/s. 11(l)(a) of the Act. It may be reiterated that

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

charitable Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section 11(2) of the Act; and that the said prohibition does not apply, to current year income, or even to accumulations up to 15% U/s. 11(l)(a) of the Act. It may be reiterated that

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

charitable Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section 11(2) of the Act; and that the said prohibition does not apply, to current year income, or even to accumulations up to 15% U/s. 11(l)(a) of the Act. It may be reiterated that

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

charitable Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section 11(2) of the Act; and that the said prohibition does not apply, to current year income, or even to accumulations up to 15% U/s. 11(l)(a) of the Act. It may be reiterated that

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

charitable Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section 11(2) of the Act; and that the said prohibition does not apply, to current year income, or even to accumulations up to 15% U/s. 11(l)(a) of the Act. It may be reiterated that

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

Section I2AA. In light of the above concerns. we respectfully request the Hon'ble Tribunal to provide us with an opportunity to submit any missing documents or clarifications that may have led to a misunderstanding of the facts of the case.” 6. The ld. CIT-DR supported the orders of the Ld. CIT(E) and submitted that denial of exemption

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

In the result, the Appeal of the assessee is allowed

10/- and 12/- does not meet even the cost of such packets and thus the activity is devoid of any profit motive essential to cast it as an activity of Trade, Commerce or business. 3. That, while invoking the proviso to Sec. 2(15), the Ld CIT(E ), Bhopal totally failed to appreciate that the alleged activity of the Society

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

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

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

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

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

10. vs. Puja Shri Jalrambapa and Matushri Virbaima Charitable Trust’, (Guj) (Supra) and the ITAT, Agra Bench in the case of Bhagwati Samagra Uthan Trust vs. CIT (Copy filed) in ITA No. 293/Agr/2009,dated 15.05.2009, A.Y. 2009-10. 11. No contrary decision has been brought to our notice, by the Department. 12. It is admitted fact that the assessees

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

Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private Family Trust which is not liable for filing its Income Tax Return u/s139(4A) of the Income Tax Act. Moreover we are reproducing analysis of Sec 164(1) provided for Taxation of Private Discretionary Trusts: (a) When trust income includes

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

Charitable Trust vs. CIT”, 246 ITR 452 (Guj), it 8. has held, interalia, that while considering the certification of the Institution for the purpose of Section 80G, inquiry should be confined to finding out if the Institution satisfies the prescribed conditions as mentioned in Section 80G; that it is well settled that at the time of granting the application

INTERNATIONAL SOCIETY OF DIVINE LOVE JAGADGURU DHAM ,MATHURA vs. ITO,WARD (EXEMPTION), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganeshinternational Society Of Divine Vs. Ito, Love Jagadguru Dham Raman Ward (Exemption), Reti, Vrindavan, Mathura- Aayankar Bhawan, 281121 Sanjay Place, Agra (Appellant) (Respondent) Pan: Aati2546M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026

charitable purposes and completed the assessment under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act on 08-03-2021. The Assessee Trust challenged the assessment order before the learned NFAC. 5. The learned NFAC observed that the Assessee Trust had incurred expenditure of Rs. 24,10

R.S. PUBLIC SCHOOL,AGRA vs. CIT EXMP., LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shri R.S. Public School, Vs. Cit(Exemptions) Bainpur Road, Sikandra, Vibhuti Khand, Gomti Agra, (U.P.) Nagar, Lucknow Pan Aagts 6694 C

trust. The CIT(Exemptions) has mentioned that assessee society is not carrying out any charitable activities. Due to noncompliance of assessee, the genuineness of activities could not be verified. As per provisions of section 12AA (1) of the Act, two factors namely the objects of charitable purpose and the genuineness of activities have 4 to be proved before granting