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

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 'CIT(A)' was extension of assessment proceedings and claim raised before 'CIT(A)', which accrued

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

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 'CIT(A)' was extension of assessment proceedings and claim raised before 'CIT(A)', which accrued

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

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 'CIT(A)' was extension of assessment proceedings and claim raised before 'CIT(A)', which accrued

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

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 'CIT(A)' was extension of assessment proceedings and claim raised before 'CIT(A)', which accrued

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

B) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application filed in Form No.-10AB for the registration under Section 12AB of the Act. 2. Brief facts of the case are: The assessee had filed an application dated 28.09.2024 for registration under section 12A(1)(ac)(iii) of the Act in Form

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 26 (In ITA Nos. 149 to 151/Agra/2017) basic question to be decided is whether granting of registration u/s.12A /12AA to a trust/institution will take away the powers of the AO to determine the nature of the income earned by it, specifically of the trust or institution that is provided registration for charitable

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 26 (In ITA Nos. 149 to 151/Agra/2017) basic question to be decided is whether granting of registration u/s.12A /12AA to a trust/institution will take away the powers of the AO to determine the nature of the income earned by it, specifically of the trust or institution that is provided registration for charitable

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 & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 26 (In ITA Nos. 149 to 151/Agra/2017) basic question to be decided is whether granting of registration u/s.12A /12AA to a trust/institution will take away the powers of the AO to determine the nature of the income earned by it, specifically of the trust or institution that is provided registration 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 and institutions engaged

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

trust's objectives and its intended charitable activities, in line with established legal precedents. 3. As your Honour mentioned during the previous hearing: - Relevant Extract of "Section 12AB(1)(b)(ii)(B)" under Income Tax Act is provided below for your ready reference: "if he is not so satisfied, pass an order in writing, — (1) in a case referred

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

trust deed. In this regard, we kindly\nrequest that the learned CIT revisit the issue with due regard to the\ntrust's objectives and its intended charitable activities, in line with\nestablished legal precedents.\n3. As your Honour mentioned during the previous hearing: -\nRelevant Extract of \"Section 12AB(1)(b)(ii)(B)\" under Income Tax Act\nis provided below

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

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

B) of the Income-Tax Act, 1961, rejecting the application of the Appellant, filed in the prescribed Form 10AB, for grant of permanent registration to it under section 12A(1)(ac) of the 3 | P a g e ITA No.266 & 267/Agr/2025 Income-Tax Act, 1961, is erroneous, unjustified, unwarranted and bad-in-law. 1b). That, on the facts

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

B) of the Income-Tax Act, 1961, rejecting the application of the Appellant, filed in the prescribed Form 10AB, for grant of permanent registration to it under section 12A(1)(ac) of the 3 | P a g e ITA No.266 & 267/Agr/2025 Income-Tax Act, 1961, is erroneous, unjustified, unwarranted and bad-in-law. 1b). That, on the facts

EMERGENCY CHARITABLE TRUST,BASANT VIHAR vs. CIT EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2025-26

Charitable Trust, Vs. CIT (Exemption), 18-B, Basant Vihar, Gwalior. Bhopal. PAN : AABTE1300Q (Appellant) (Respondent) Assessee by Sh. Alok Dhingra, Advocate Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 17.07.2025 Date of pronouncement 30.07.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 27.03.2025 passed on Application

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

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

1) of the Act, extends the due date for electronic filing of such Form as under: (I) The application for registration or approval under s. 10(23C), 12A or 80G of the Act in Form No. 10AB, for which the last date for filing falls on or before 29th Sept., 2022, may be filed on or before 30th Sept