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 institutions, thusfind ourselves to be in agreement with the view taken by the Tribunal in the aforesaid appeals. Firstproviso of section 12A(2) would be applicable to the case of the present assessee. Therefore, we set-aside the order of the Ld.CIT(A), consequently delete the additions. Therefore, this ground raised by theassessee is allowed. (g)Prajapati Samaj Maroli

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 institutions, thusfind ourselves to be in agreement with the view taken by the Tribunal in the aforesaid appeals. Firstproviso of section 12A(2) would be applicable to the case of the present assessee. Therefore, we set-aside the order of the Ld.CIT(A), consequently delete the additions. Therefore, this ground raised by theassessee is allowed. (g)Prajapati Samaj Maroli

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 institutions, thusfind ourselves to be in agreement with the view taken by the Tribunal in the aforesaid appeals. Firstproviso of section 12A(2) would be applicable to the case of the present assessee. Therefore, we set-aside the order of the Ld.CIT(A), consequently delete the additions. Therefore, this ground raised by theassessee is allowed. (g)Prajapati Samaj Maroli

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)

3) in withdrawing exemption and has not given any finding in respect of the proviso of section 2(15) and section 13(8) of the I.T.Act, 1961. The Hon'ble Bench has also not given any finding whether assessee is a charitable entity as per section 2(15) of the Act or not. In such a scenario judgment

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)

3) in withdrawing exemption and has not given any finding in respect of the proviso of section 2(15) and section 13(8) of the I.T.Act, 1961. The Hon'ble Bench has also not given any finding whether assessee is a charitable entity as per section 2(15) of the Act or not. In such a scenario judgment

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)

3) in withdrawing exemption and has not given any finding in respect of the proviso of section 2(15) and section 13(8) of the I.T.Act, 1961. The Hon'ble Bench has also not given any finding whether assessee is a charitable entity as per section 2(15) of the Act or not. In such a scenario judgment

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

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:

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 9 The term “Charitable purpose” is defined in Section 2(15) of 12. Act, 1961 and before Finance Act, 2008 whereby it was substituted with effect from

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

12A, hence application of assessee trust was found to be non- maintainable. ITA no.- 294/Agr/2025 Roger Founda"on 2.2. In view of the above facts, the application filed in Form No. 10AB for the registration u/s. 12AB of the I.T. Act, 1961, was rejected. 3. Against the above rejection, the assessee is in appeal before us on the following grounds

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

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

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

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

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 of the Act. The CIT (E) rejected the assessee’s application vide his order dated 13.08.2018stating that

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

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

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 of the Act. The CIT (E) rejected the assessee’s application vide his order dated 13.08.2018stating that

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 purpose even if incidentally it is involve in carrying out commercial activity. 3

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

trust deed were not found in the assessee’s response. Ld. CIT(E) issued another notice dated 18.11.2024, requiring the assessee to furnish documentary evidence, viz., bills, vouchers, photos, affiliation, license, fire NOC, newspaper coverage by the media etc. to substantiate the charitable activities claimed to have been carried out by the assessee trust/society in last three years, for which

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

trust deed were not found in the assessee’s response. Ld. CIT(E) issued another notice dated 18.11.2024, requiring the assessee to furnish documentary evidence, viz., bills, vouchers, photos, affiliation, license, fire NOC, newspaper coverage by the media etc. to substantiate the charitable activities claimed to have been carried out by the assessee trust/society in last three years, for which

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

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

3. Briefly stating, assessee filed the return of Income at Rs. Nil (Net deficit as per income and expenditure account of Rs. (-) 1,75,19,408/- an amount of Rs. 2,30,00,000/- was added by AO u/s 68 of the Act, vide assessment order dated 18.03.2015 u/s 143/148 of the Act, and assessed the taxable income