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)

charitable due to application of first proviso on account of commercial receipt threshold provided in second proviso in a previous year. Then, such trust or institution would not be entitled to get benefit of exemption in respect of its income for that previous year for which such proviso is applicable. Such denial of exemption shall be mandatory by operation

OM DARSHAN TURST ,BAREILLY vs. CIT-EXEMPTION, LUCKNOW

In the result, the appeal is allowed for statistical purposes

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

143 (SC) wherein it has been held that: "Section 80G, read with section 12AA, of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions (Sub- section (5)) - Assessment year 2016-17 ~ Assessee-trust

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 activities by way of inserting two provisos in this section denying exemption to those trusts / institutions uls 11, which are found to be engaged in the activities of general public utilities and carrying ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 22 on any activity in the nature of trade, commerce or business or any activity of rendering any service

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

The appeals of the assessee stand allowed in above terms

charitable institutions, thusfind ourselves to\nbe in agreement with the view taken by the Tribunal in the aforesaid\nappeals. Firstproviso of section 12A(2) would be applicable to the case of\nthe present assessee. Therefore, we set-aside the order of the Ld.CIT(A),\nconsequently delete the additions. Therefore, this ground raised by\ntheassessee is allowed.\n(g)Prajapati Samaj

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

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

INTERNATIONAL SOCIETY OF DIVINE LOVE JAGADGURU DHAM ,MATHURA vs. ITO,WARD (EXEMPTION), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganeshinternational Society Of Divine Vs. Ito, Love Jagadguru Dham Raman Ward (Exemption), Reti, Vrindavan, Mathura- Aayankar Bhawan, 281121 Sanjay Place, Agra (Appellant) (Respondent) Pan: Aati2546M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 23/01/2026 Date Of Pronouncement 03/02/2026

charitable purposes and completed the assessment under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act on 08-03-2021. The Assessee Trust

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

143(1) of the Income Tax Act after charging Income Tax at Maximum Marginal Rate (30 percent) instead of normal rate as assessee trust is only trust which is created by will of Late Smt. Kusum Bai 3 Thus CPC Bengaluru has wrongly calculated tax at MMR, even Trust was only Trust created through Will by Late Smt. Kusum

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

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

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

143(1) of the Act by taxing the gross receipts to tax by denying the exemption u/s 11 of the Act in the facts and circumstances of the instant case. 2 Kalptru Vikash Samiti 3. We have heard the rival submissions and perused the materials available on record. The assessee is a charitable society duly registered under section 12AA

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 143(3) are applicable and not 153C. Reliance placed by Ld. CIT(A) on the decision of Hon'ble Supreme Court in CIT v. Jasjit Singh (S.L.P.(C) No. 6644 of 2016) is misplaced as it is distinguishable on facts, as it pertains to the period for which the assessee is required to file the return u/ s 153C

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 143(3) are applicable and not 153C. Reliance placed by Ld. CIT(A) on the decision of Hon'ble Supreme Court in CIT v. Jasjit Singh (S.L.P.(C) No. 6644 of 2016) is misplaced as it is distinguishable on facts, as it pertains to the period for which the assessee is required to file the return u/ s 153C

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 143(3) are applicable and not 153C. Reliance placed by Ld. CIT(A) on the decision of Hon'ble Supreme Court in CIT v. Jasjit Singh (S.L.P.(C) No. 6644 of 2016) is misplaced as it is distinguishable on facts, as it pertains to the period for which the assessee is required to file the return u/ s 153C

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

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

trust under section 12AA, and the income was fully applied for charitable purposes, which qualifies for exemption under section 11, and the denial of exemption solely on technical grounds is grossly unjustified. Hence the demand so generated by confirming the order of AO should be deleted. 2. That the Ld. CIT(A) erred in law and on facts in upholding

THE VIJAYPUR PUBLIC CARRIER OPERATORS UNION,GUNA vs. ACIT RANGE 3, GWALIOR

In the result, all the appeals of the Assessee are allowed for statistical\npurposes

trust was denied by the Learned AO. Against\nthis assessment order, the Assessee preferred an appeal before the Learned\nCITA Kanpur Camp at Gwalior, who upheld the order of the Learned AO for\nthe same reason. The Learned CITA also noted that Registration under section\n12A of the Act was not granted by the Learned CIT(Exemptions) to the\nAssessee

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

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

Bench: : Shri S. Rifaur Rahman

143(1) of the Act came up CPC treated the voluntary contributions received by the assessee as income u/s 11(1)(d) of the Act and brought to tax. 5. Aggrieved with the above order, the assessee filed a rectification application u/s 154 of the Act which was rejected by the CPC with the observations that