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

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

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 was granted registration under section 12AA - For relevant year, assessee filed application for grant of approval under section 80G(5)(vi) ~ Commissioner (Exemptions) declined

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

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

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

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

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

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

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

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

charitable trust registered since 21.11.1977 and is running medical institution (hospital) and also in the imparting of education. The assesses trust besides have registered u/s 12AA of the Act was also approved u/s 10(23C)(via) of the Act. The assessee trust is running the hospital in the name of BIMR Hospital and BIMR Heart Centre. The assessee had filed

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

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

143(3) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') dated 10.10.2006 by the Assessing ACIT, Range-3,\nGwalior (hereinafter referred to as 'Id. AO'). Identical issues are involved in all\nthese appeals and hence they are taken up together and disposed of by this\ncommon order for the sake of convenience.\n2. Though the Assessee

AKHIL BHARTIYA GAHOI VAISHAY CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION, WARD EXEMPLTION

In the result, the appeal of the assessee is dismissed

Charitable Trust, Ward Exemption Gahoi Bhawan, Raja Bachar Ki Goth, Daulat Ganj Lashkar, MP (Respondent) (Appellant) PAN:AADTA7285J Assessee by : Shri Rajendra Sharma, Adv Revenue by: Shri Shailendra Srivastava, Sr. DR Date of Hearing 03/02/2025 Date of pronouncement 03/02/2025 ORDER 1. The appeal in ITA No.183/AGR/2023 for AY 2017-18, arises out of the order of the National Faceless Appeal