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 or institution, if such income is applied for charitable purposes in India and such institution is registered under section 12AA of the Act. Section 10(23C) of Income Tax Act also provides exemption in respect of approved charitable funds or institutions. Section 2(15

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

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 in charitable activities by way of inserting two provisos in this section

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

15 there is no evidence to prove genuineness of the activities undertaken by these organizations. A perusal of the documents filed in support of the claim of charitable activities creates a serious doubt about the nature and purpose of such expenses. A few observations in this regard are as under:- As per page 65 of the paper-book certain amount

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

The appeals of the assessee stand allowed in above terms

charitable Trust to another is\nonly restricted to accumulations made in excess of 15% of income of the\nTrust, as referred to in Section

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 Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section

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 Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section

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 Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section

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 Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section

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 Trust to another is only restricted to accumulations made in excess of 15% of income of the Trust, as referred to in Section

SAMARPAN ANNAM DANAM CHARITABLE SOCIETY,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the Appeal of the assessee is allowed

15) of the Act and also in violation of any other law as mentioned in Section 12 AB(1)(b) (i)(B) of the Act. Aggrieved by the order of the CIT(E) dated 03/11/2022 the assessee preferred the present appeal on the grounds mentioned above. 4. The Ld. Counsel for the assessee submitted that the order

AASHRAY,AGRA vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AGRA, AGRA

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

trust are charitable as provided to section 2(15) and that the\nactivities of the trust are genuine.\n2. That

DHIRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

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

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

trust are stated to be charitable in nature within the meaning of section 2(15) of the Act. In support

DHRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

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

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

trust are stated to be charitable in nature within the meaning of section 2(15) of the Act. In support

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

15% will also be eligible for exemption from income-tax on compliance with the conditions laid down by sub-section (2) of section-11 of the Act. 4 | P a g e 9. A charitable or religious trust

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

Trust had incurred expenditure of Rs. 24,10,611 on account of relief to the poor which falls in the definition of charitable purpose under Section 2(15

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

trust for future charitable activities are certainly permitted. Even the provisions of section 11 to 13 permit earning of profit of 15

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

trust are governed by the provisions of Section 2(15) of the Income Tax Act. 1961.” 3. None appeared on behalf of the assessee despite issuance of notice on several occasions. Hence we proceed to dispose of the appeal after hearing the ld DR and based on materials available on record. The only effective issue to be decided in this

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

15 CO No.22 /Agr/2013 lakhs i.e. 1.5 lakhs + 1.5 lakhs, he has confirmed only credit of Rs. 1.5 lakhs, hence Rs. 1.5 lakhs remained unexplained. 18. We have heard the rival contentions of the parties and perused the record. The Assessing Officer in the remand report had confirmed the opening balance as on 01.04.2008 pertaining to these creditors were Rs.32