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)

charitable objects and or to any activity incidental in the nature of objects of the trust. It was submitted that the applicant had applied for its notification under section 10(46) of the Act, on 11.2.2019. Further Greater NOIDA Industrial Development authority had beennotified10(46) of the Central Government act for the activities which are similar in nature that

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 is illegaland is against facts. The Ld.CIT(A) failed to appreciate that the appellant is enjoying registration u/s 12A of the I.T.Act and that the entire surplus shown in receipt & expenditure account was utilized in accordance with section 11 of the Income Tax Act. The return was also accompanying statutory report on Form 10B. Even the re-casted Profit

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

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

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

trust vide order dated 21-06-2023. The assessee was established in 1996 as a voluntary organization and got registered under Madhya Pradesh Firms and Societies Registration Act 1973. The organization started its work in Gwalior City and Guna District. At present the organization is working in Guna District of Madhya Pradesh on various issues like child rights, child education

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

10B cannot be denied when the same is a permissible deduction u/s. 11(1)(a) of the Act. 3 | P a g e I observe that the ITAT Bench, Chennai in the case of V. Ramakrishna Charitable Trust (supra) has held the same in favour of the assessee. For the sake of brevity, it is reproduced below : “8. Thus

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

10B and audited balance sheet. The assessee for the year ended on 31.03.2022 had stated that a sum of Rs. 66,51,422/- has been applied for charitable purposes during that year and had also set apart a sum of Rs. 96,87,641/- in terms of Section 11(2) of the Act to be applied in future. The various