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

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

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

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

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

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

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)

12A. The low laid down by the Apex court reads as under: " The registration of a trust once done is a fait acomplie and the assessing officer cannot thereafter made further probe into the objects of the trust. " 6. Section 2(15) describes the object as per its head note. Thus, the authority of the A O is legally restricted

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)

12A. The low laid down by the Apex court reads as under: " The registration of a trust once done is a fait acomplie and the assessing officer cannot thereafter made further probe into the objects of the trust. " 6. Section 2(15) describes the object as per its head note. Thus, the authority of the A O is legally restricted

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT 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)

12A. The low laid down by the Apex court reads as under: " The registration of a trust once done is a fait acomplie and the assessing officer cannot thereafter made further probe into the objects of the trust. " 6. Section 2(15) describes the object as per its head note. Thus, the authority of the A O is legally restricted

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:

12A is permissible to a Trust or an institution so as to exclude provisions of Section 11 and 12 of Act, 1961. Section 11 and 12 talks of a Trust or Institution created wholly for charitable

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

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

12A in 2003 under the status of a charitable institution and thereafter, it has been filing its return of income claiming exemption u/s 11 and showing 'Nil' income. Later on, section 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

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

Section 12A of the Income Tax Act, 1961. The rejection is unjustified, as the trust's activities are genuine, charitable

ROGER FOUNDATION,AGRA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION) AGRA, AGRA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

trust under section 12A/12AB is directed either to correct such mistake or allow the assessee to rectify or amend the relevant clause/ sub-clause of section 12A(1). Considering the fact that the application of assessee was not considered on merit, therefore, we deem it appropriate to direct the ld. CIT(E) to treat the application of assessee under Section

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

charitable trust u/s 12A of the Act is not an idle or empty formality; that this is apparent from the provisions of Section

SHAHARI AJIVIKA KANDRA NAGAR NIGAM AGRA,AGRA vs. CIT EXMP. , AGRA

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

section 12A of the Act, in the office of Commissioner of Income Tax (E), Lucknow, for grant of registration u/s 12AA of the Act. The CIT (E) rejected the assessee’s application vide his order dated 13.08.2018stating that the assessee trust has failed to provide any cogent proof for doing charitable

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

section 12A of the Act, in the office of Commissioner of Income Tax (E), Lucknow, for grant of registration u/s 12AA of the Act. The CIT (E) rejected the assessee’s application vide his order dated 13.08.2018stating that the assessee trust has failed to provide any cogent proof for doing charitable

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

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

trust was not registered as a charitable society u/s. 12AA of the Act. Several grounds of appeals were raised before us, but the Id. Counsel stated that he wishes to make arguments with respect to ground Nos. 6, 7 & 8, which were identically worded in all these appeals and read as under : “6. BECAUSE, the 'appellant' was granted registration under

SHRI JAGDISH JAN KALYAN EDUCATTIONAL TRUST,FIROZABAD vs. C.I.T FXEMPTION, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shri Jagdish Jan Kalyan Vs. Cit(E), Educational Trust, Lucknow Behind Roadways Mehra Colony, Shikohabad, Firozabad (Appellant) (Respondent) Pan:Aagts7686C Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

section 12A of the IT Act. 1961 and as per CBDT circular No. 11 of 2008 where the purpose of trust is education it will constitute charitable

R.S. PUBLIC SCHOOL,AGRA vs. CIT EXMP., LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenam/S Shri R.S. Public School, Vs. Cit(Exemptions) Bainpur Road, Sikandra, Vibhuti Khand, Gomti Agra, (U.P.) Nagar, Lucknow Pan Aagts 6694 C

section 12A(a) of the Act, in the office of Commissioner of Income Tax (Exemptions), Lucknow for grant of registration u/s 12AA of the Act. The CIT(E) rejected the assessee’s application for stating that the assessee trust has failed to produce its books of 2 accounts, Bank statement and vouchers to substantiate its eligibility for grant of registration

LIONS CLUB GUNA CITY PARMARTHIK NIYAS,GUNA vs. INCOME TAX OFFICER (EXEMPTION), GWALIOR

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2017-18

12A vide registration number CIT/GWL/12AA/43/16/09-10 and 80G. Appellant assessee claimed the exemption u/s 11 of the Act at the time of filing return. The CPC, Bengaluru considered Rs. 1,92,66,092/- as income of the appellant and raised demand of Rs.89,74,690/-, whereas according to the assessee, it had carried out charitable activities and had applied more than

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

12A read with section 12AB of the Income-Tax Act, 1961, after having made a valid application for grant of registration by making full compliance of all the conditions as enjoined under section 12AB of the Act. …………………………….” 6. Perused records. Heard Ld. representative for the appellant assessee and Ld. CIT(DR) for the revenue. 7. Learned representative for the assessee