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)

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

Charitable Trust, claimed exemption under Section 11 of the Income Tax Act for various assessment years. The exemption was denied because the trust was not registered under Section 12AA of the Act at the time of assessment. The trust obtained registration under Section 12AA with effect from 01.04.2013, but the registration order was issued on 15.10.2018.", "held": "The Tribunal held

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 organisations - claim of the assessee that since the registration of the 7 | P a g e ITA No.219 to 224/Agr/2024 assesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect during the course of pendency of firstappeal proceedings and the proviso to sub-section 2 of section 12A should be construed liberally and theassessee should be granted exemption

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 organisations - claim of the assessee that since the registration of the 7 | P a g e ITA No.219 to 224/Agr/2024 assesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect during the course of pendency of firstappeal proceedings and the proviso to sub-section 2 of section 12A should be construed liberally and theassessee should be granted exemption

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 organisations - claim of the assessee that since the registration of the 7 | P a g e ITA No.219 to 224/Agr/2024 assesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect during the course of pendency of firstappeal proceedings and the proviso to sub-section 2 of section 12A should be construed liberally and theassessee should be granted exemption

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 organisations - claim of the assessee that since the registration of the 7 | P a g e ITA No.219 to 224/Agr/2024 assesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect during the course of pendency of firstappeal proceedings and the proviso to sub-section 2 of section 12A should be construed liberally and theassessee should be granted exemption

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 organisations - claim of the assessee that since the registration of the 7 | P a g e ITA No.219 to 224/Agr/2024 assesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect during the course of pendency of firstappeal proceedings and the proviso to sub-section 2 of section 12A should be construed liberally and theassessee should be granted exemption

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). 2. Because the Ld. CIT(Appeals) has erred in law and on facts in holding that provision of Sec 2(15) of LT.Act 1961are applicable to appellant and further holding the activities of the appellant as activities in nature of Trade, Business or Commerces or rendering services in relation to trade, commerce or business. 3. Because

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

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

In the result, the Appeal of the assessee is allowed

2(15) of the Act and also in violation of any other law as mentioned in Section 12 AB(1)(b) (i)(B) of the Act. Aggrieved by the order of the CIT(E) dated 03/11/2022 the assessee preferred the present appeal on the grounds mentioned above. 4. The Ld. Counsel for the assessee submitted that the order

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

12(2) to claim any benefits. Accordingly, he relied on the findings of learned CIT(A). 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

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024

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 Trust v. DCIT , reported in (2006) 154 Taxman 377 h) ITAT, Kolkatta Order in the case of Effluent & Water Treatment Engineers Private Limited v. DCIT, reported in (2022) 140 taxmann.com 420(Kol.ITAT) i) Judgment and Order of Hon’ble Gujarat High Court in the case of CIT v. Maharaja Daljit Singh Ji Trust

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

section 13(3) of the Act and especially when the trust was being run on the commercial lines by sharing of receipts with prohibited persons on lump sum or percentage basis?” 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