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)

11 and 12 of the Act exempt income of any charitable trust or institution, if such income is applied for charitable purposes in India and such institution is registered under section 12AA of the Act. Section 10(23C) of Income Tax Act also provides exemption in respect of approved charitable funds or institutions. Section 2

SOMANI CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION WARD, GWALIOR

The appeals of the assessee stand allowed in above terms

11 - trust or institution has been granted registration under\nsection 12AA - Applicability ofthe registration granted to a trust or institution\nto earlier years - Non-application of registration for theperiod prior to the\nyear of registration caused genuine hardship to charitable organisations\nITAT applyingthe Proviso of Section 12A(2

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

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 organisations - ITAT applyingthe Proviso of Section 12A(2

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

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 organisations - ITAT applyingthe Proviso of Section 12A(2

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

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 organisations - ITAT applyingthe Proviso of Section 12A(2

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

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 organisations - ITAT applyingthe Proviso of Section 12A(2

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

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 organisations - ITAT applyingthe Proviso of Section 12A(2

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

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

2(15) of the Act has been amended w.e.f. 01.04.2009 defining the word 'Charitable' for the purpose of granting exemption and providing registration to the trusts and institutions engaged in charitable activities by way of inserting two provisos in this section denying exemption to those trusts / institutions uls 11

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

11 can be pressed into service and if it is complied with, then such additional accumulated income beyond 15% will also be eligible for exemption from income-tax on compliance with the conditions laid down by sub-section (2) of section-11 of the Act. 4 | P a g e 9. A charitable or religious 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

2. Vide order dated 30.8.2019. (copy placed at pg1-2/PB.) the said approval was denied by CIT(E) inter alia holding that: 4. From a perusal of the notes on activities submitted by the assessee trust it is noticed that the trust is getting CSR fund from Varuna Integrated logistics Pvt. Ltd. The applicant is, in the name

THE VIJAYPUR PUBLIC CARRIER OPERATORS UNION,GUNA vs. ACIT RANGE 3, GWALIOR

In the result, all the appeals of the Assessee are allowed for statistical\npurposes

charitable trust and\nthereby eligible for exemption under section 11 of the Act, the income tax\ndepartment had preferred an appeal before the Hon'ble High Court and the\norder of the said High Court is pending. For this reason, the claim of exemption\nunder section 11 of the Assessee trust was denied by the Learned AO. Against\nthis assessment

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

In the result, the Appeal of the assessee is allowed

11 and 12 of the Act. In other words, if it appears that the objects of the trust and its activities are not genuine that is to say not charitable the Commissioner is entitled to refuse and in fact, bound to refuse such registration. It was argued before us that the Commissioner is required to be satisfied about two things

THE VIJAYPUR PUBLIC CARRIER OPERATORS UNION,GUNA vs. ACIT RANGE 3, GWALIOR

In the result, all the appeals of the Assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing)

2. Though the Assessee has raised several grounds of appeal, I find the only effective issue to be decided in this appeal is as to whether the Assessee Society would be eligible for claiming exemption under section 11 of the Act in the facts and circumstances of the instant case or not. ITA Nos.133 to 135/AGR/2016 The Vijaypur Public Carrier

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

2. We respectfully submit that the learned CIT has not adequately considered the genuineness of the trust's activities, which is a critical aspect when reviewing applications for registration under Sections 12AA. The rejection appears to focus solely on the financial records without considering the charitable objectives of the trust and its potential to carry out meaningful activities for public

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

2. The assessee is a 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

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

charitable activities are certainly permitted. Even the provisions of section 11 to 13 permit earning of profit of 15% and in the event of any trust deriving profit in excess of 15%, then the Income Tax Act itself permits for accumulation in terms of section 11(2

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)

11 of the Act in the facts and circumstances of the instant case. 2 Kalptru Vikash Samiti 3. We have heard the rival submissions and perused the materials available on record. The assessee is a charitable society duly registered under section 12AA of the Act vide order dated 19-12-2002 passed by Learned CIT Gwalior. Later the assessee

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