ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

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)

4,5,7,8,9 & 10, I have decided to examine both the provisions in the light of the Memorandum of Finance Bill, 2012 explaining these provisions and also certain recent judgments on these new provisions. In this regard, first both the provisions i.e. section 2(15) and section 13(8) are reproduced as under: - “Sec. 2(15)"charitable purpose

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

4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof the Ld. ‘CIT(A)’ ought to have allowed exemption under section 11 as claimed

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

4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof the Ld. ‘CIT(A)’ ought to have allowed exemption under section 11 as claimed

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

4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof the Ld. ‘CIT(A)’ ought to have allowed exemption under section 11 as claimed

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

4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof the Ld. ‘CIT(A)’ ought to have allowed exemption under section 11 as claimed

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

4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof the Ld. ‘CIT(A)’ ought to have allowed exemption under section 11 as claimed

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:

trust deed' of the assessee. In these facts and circumstances of the case, the proviso to Section 2(15) is not applicable to the facts and circumstances of the case, and the assessee was entitled to exemption provided under Section 11 for the relevant assessment year. 32. From the record, it also appears that the "authority" had been maintaining infrastructure

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 for the charitable purpose and was entitled to exemption under section 11. It has to be remembered that both the judges, who rendered the majority decision in ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 39 the Surat Art Silk Cloth Mfrs. Association’s case (supra) , considered the provisions of sub- section (4

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

11 Delhi reported in 175 ITD 729 had set aside and the C!T(E) was directed to grant approval to me assessee. The head notes of the said judgment read as under; "Section 80G, read with section 12AA, of the Income-tax Act, 1961 -Deductions - Donations to certain funds, charitable institutions - Assessee-trust was granted registration under section 12AA

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

4. In light of the above concerns, we respectfully submit these precedents before the Hon'ble Tribunal and request that it direct the learned CIT to kindly grant us registration under Sections 12AA, considering the trust's objectives and the limited financial activity during its initial phase. • D.Y. Patil Education Society v. CIT (2017) 398 ITR 18 (Bombay

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**

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

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)

charitable trust and thereby eligible for exemption under section 11 of the Act, the income tax department had preferred an appeal before the Hon’ble High Court and the order of the said High Court is pending. For this reason, the claim of exemption under section 11 of the Assessee trust was denied by the Learned AO. Against this assessment

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

In the result, the Appeal of the assessee is allowed

4 Samarpan Annam Danam Charitable society Vs. CIT (E) of Income Tax (Exemptions) Vs. Ahmedabad Urban Development Authority and ors but the Ld. CIT(E) has erred by referring to the selective paragraphs without considering the ratio laid down in the said judgment. The Ld. Counsel further submitted that the CIT(E) failed to appreciate that the assessee is providing

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

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

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

4. On the other hand, ld. DR has placed strong reliance on the order under appeal. 5. We have heard the parties and perused the material on record. At the outset, it is seen that registration u/s 12AA(1)(b)(i) of the I.T. Act was granted to the appellant Institution vide order dated

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

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended