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)

trusts carrying out the activity of advancement of any other object of general public utility. Hence, the restriction put by section 11(4A) was still applicable to the other limbs in the definition of charitable purposes u/s 2(15) of the Act. 38. …………………… 39. The CBDT issued a circular dated 19.12.2008, paragraph-3 whereof reads as under:— "3. The newly

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. Honourable Supreme Court in (page 66 of compilation) Queens Educational Society ( arising out of order of Uttrakhand High Court) ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 47 and Pine Grove International Charitable Trust ( arising out of order of Punjab & Haryana High Court) Para 24. The view of the Punjab and Haryana High Court has been followed by the Delhi

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

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

127 of the Paper Book. d). No discrepancy in such cash book was found, which has been seized during the course of search or any omission or error have been noticed therein. e). All the entries are as per regular books of accounts and on the basis of which, final accounts have been drawn and assessment framed without any adverse

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

127 of the Paper Book. d). No discrepancy in such cash book was found, which has been seized during the course of search or any omission or error have been noticed therein. e). All the entries are as per regular books of accounts and on the basis of which, final accounts have been drawn and assessment framed without any adverse

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

127 of the Paper Book. d). No discrepancy in such cash book was found, which has been seized during the course of search or any omission or error have been noticed therein. e). All the entries are as per regular books of accounts and on the basis of which, final accounts have been drawn and assessment framed without any adverse

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

127, Kailash Residency, Galla Income-tax (Exemption), Mandi Road, Jhansi (UP). Lucknow. PAN : AAIAB4127E (Appellant) (Respondent) Assessee by Sh. Arpit Gaur, C.A. Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 19.11.2025 Date of pronouncement 27.11.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These two appeals have been preferred by the Assessee against two separate orders dated

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

127, Kailash Residency, Galla Income-tax (Exemption), Mandi Road, Jhansi (UP). Lucknow. PAN : AAIAB4127E (Appellant) (Respondent) Assessee by Sh. Arpit Gaur, C.A. Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 19.11.2025 Date of pronouncement 27.11.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These two appeals have been preferred by the Assessee against two separate orders dated

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

127 of the Paper Book.\nd).\nNo discrepancy in such cash book was found, which has been seized\nduring the course of search or any omission or error have been noticed\ntherein.\ne).\nf).\nAll the entries are as per regular books of accounts and on the basis of\nwhich, final accounts have been drawn and assessment framed\nwithout