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)

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"includes relief

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

The appeals of the assessee stand allowed in above terms

11 of the Act for the\nreason that the assessee trust was not registered as a charitable society\nu/s. 12AA of the Act. Several grounds of appeals were raised before us, but\nthe Id. Counsel stated that he wishes to make arguments with respect to\nground Nos. 6, 7 & 8, which were identically worded in all these appeals\nand read

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

7. BECAUSE, the 'CIT(A)' had grossly erred in denying deduction, referring to section 119(2)(b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before

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

7. BECAUSE, the 'CIT(A)' had grossly erred in denying deduction, referring to section 119(2)(b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before

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

7. BECAUSE, the 'CIT(A)' had grossly erred in denying deduction, referring to section 119(2)(b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before

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

7. BECAUSE, the 'CIT(A)' had grossly erred in denying deduction, referring to section 119(2)(b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before

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

7. BECAUSE, the 'CIT(A)' had grossly erred in denying deduction, referring to section 119(2)(b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before

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:

7 444/A/2010. He submitted that the activities of the assessee authority, are prima facie in the nature of commerce or business or rendering service in relation to trade, commerce or business and, therefore, fall under the exclusion provided in first proviso to section 2(15), i.e. its activities are not for charitable purpose. If the activities of any assessee

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

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

7. Considered the rival submissions and the material placed on record. 8. I observe that the assessee had filed return of income on 19.02.2022 and also filed Form 10B on the same date, i.e., 19.02.2022. It is the fact on record that there is clerical error made by the auditor in Form-10B. However, the assessee has properly filed

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

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

In the result, the Appeal of the assessee is allowed

7 Samarpan Annam Danam Charitable society Vs. CIT (E) whether the activities of the trust are genuine. The Income Tax Appellate Tribunal, Delhi (for short, the ‘Tribunal’) reversed the orders of the Commissioner. The Revenue Department approached the High Court by way of filing an appeal. The High Court upheld the order of the Tribunal and came to the conclusion

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

7 February, 2007 (Allahabad High Court) & St. Don Bosco Educational Society vs The CIT (Tribunal Lucknow) on 30 December, 2003: The Allahabad High Court held that the rejection of 12A/80G registration based solely on the balance sheet of a newly registered trust, where the trust had limited activities, was improper. The trust's objectives and its future potential to carry

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

charitable activities.\n•\nAkshaya Patra Foundation (2018) 401 ITR 330 (Karnataka\nHC):\nThe Karnataka High Court upheld that rejection of registration\nunder Section 12AA solely based on the balance sheet is not\njustified, especially when the trust is newly formed and has\nlimited financial transactions or activities in the early period.\nA trust's registration should not be denied just

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

7. “Maa Bhagwati Samagra Utthan Trust vs. CIT” vide order (APB, 72- 75) dated 18.03.2011, in ITA No. 293/Agr/2009, holding that when benefit of exemption u/s 80G(5) of the Act by holding that the activities of the trust are not genuine. In “N.N. Desai Charitable Trust vs. CIT”, 246 ITR 452 (Guj), it 8. has held, interalia, that while

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

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