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(2

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(2

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(2

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

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

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 or religious purpose. We have to examine whether assessee authority can be said to be an “Institution” created wholly for charitable purpose. ITA 55/Agra/2015

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, and serve the public interest. 4. During the hearing before us, the ld. AR filed a written submission explaining the activities of the trust and also filed an appeal set giving the details about the ‘note on activities’ and supporting

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

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 no. 10AB. The Ld. PCIT(E) stated that these provisions were applicable in respect of trust/institution provisionally registered u/s 12AB of the Act, for three years and in such cases Form 10AB

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

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

12A of the Act vide Certificate dated 05.04.2016 by the same learned 'CIT(Exemption)'. 4. BECAUSE, the learned 'CIT (Exemption)' erred in law in rejecting the application of the Society for grant of approval under section 80G(5)(vi) on irrelevant consideration ignoring the provisions of law that approval under that section could be refused if, and only

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

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

2. was rejected without proper opportunity, which is bad in law. I.T.A No.717/Agra/2018 3 3. The facts emanated from the record are that the assessee trust has filed application in Form 10A dated 06.02.2018 under section 12A of the Act, in the office of Commissioner of Income Tax (E), Lucknow, for grant of registration u/s 12AA

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

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

2. was rejected without proper opportunity, which is bad in law. I.T.A No.717/Agra/2018 3 3. The facts emanated from the record are that the assessee trust has filed application in Form 10A dated 06.02.2018 under section 12A of the Act, in the office of Commissioner of Income Tax (E), Lucknow, for grant of registration u/s 12AA

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

SHREE TEEKAM CHAND EDUCAQTIONAL &,AGRA vs. C.I.T.-I, AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenashree Teekam Chand Educational Vs..Cit -1 & Charitable Trust Society Agra. 22, Nehru Nagar, Agra. Panno.Aakts2145Q (Assessee) (Revenue)

2(15). At this moment who is running the school is not clear. The applicant trust is also making capital expenditure after obtaining unsecured loans of more than Rs.10 crores. the amounts involved and the modus operandi bring out a semblance of an adventure in the nature of' trade rather than a charitable entity engaged in imparting education. Considering these

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

2. On the facts and circumstances of the case, the learned CIT (E) has erred both on facts and in law in rejecting the application of the assessee for grant of registration under 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

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

2 | P a g e ITA No.266 & 267/Agr/2025 14.10.2024, requiring the assessee to file documentary evidence to substantiate the charitable activities carried out by the assessee trust in the recent past. In response to the aforesaid notice, assessee made submissions before the ld. CIT(E), narrating the objects of the trust in detail. However, Ld. CIT(E) observed that