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)

trust. It was submitted that the applicant had applied for its notification under section 10(46) of the Act, on 11.2.2019. Further Greater NOIDA Industrial Development authority had beennotified10(46) of the Central Government act for the activities which are similar in nature that of assessee vide notification dated 23.6. 2020. The ld AR prayed that suitable direction be issued

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

LORD KRISHNA UCHYA SHIKSHA PRASAR SAMITI, DATIA,DATIA vs. ACIT,DATIA, DATIA

In the result, both appeals of the assessee are allowed for statistical\npurposes

charitable activities, filed its return of income declaring NIL. The Assessing Officer (AO) observed that the society was not registered under Section 12AA of the Act and its gross receipts exceeded INR 1 crore, making it ineligible for exemption. The case was reopened under Section 147 of the Act. The assessee did not comply with initial notices but later furnished

SHREE BADSHAH YADAV CHARITABLE TRUST,MAINPURI vs. INCOME TAX OFFICER, WARD-4(2)(5), MAINPURI

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Shree Badshah Yadav Charitable Vs. Income Tax Officer, Trust Campus S. K. Scientific Ward -4(2)(5), Public Inter College Karhal, Mainpuri Manipuri Pan : Aaots3631B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

charitable trust running an educational institution, and the cash deposits represented students' fee receipts, duly supported by student-wise, course-wise and session-wise records, bank statements, cash book and university confirmations. 2.2 BECAUSE, the Ld. CIT(A) failed to appreciate that the impugned cash deposits constituted gross receipts of the educational institution and not taxable income, and that

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Charitable Trust vs. CIT, reported in (2024) 169 taxmann.com 543(Bombay),judgment and order of Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji & 4 | P a g e ITA No.113, 114 & 115/Agr/2024 Ors, reported in 1987 AIR 1353 and judgment and order of Hon’ble Bombay High Court in the case of Hindalco

LORD KRISHN A UCHYA SHIKSHA PRASAR SAMITI,DATIA vs. ACIT, DATIA, DATIA

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

trust is engaged in charitable activities. It is found from the assessment order that gross receipts of society during the FY 2015-16 relevant to AY 2016-17 is to the tune of INR 3,45,14,839/- which is more than INR 1 crores. Hence, the society is not eligible for exemption u/s 10(23)(C)(iiiad) and society