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

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

154 of the Act has also been rejected by CPC, Bengaluru. 3. Aggrieved, assessee preferred an appeal before learned CIT(Appeals), who, dismissed assessee’s first appeal. 4. Assessee has filed this second appeal on the following grounds : “1. That the Ld. CIT(A) failed to appreciate that the appellant is a registered charitable trust under section

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

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

154 of the Act itself. Since it was not rectified, the assessee had filed this appeal. He further, observed that the issue under consideration is whether exemption the claimed u/s 11(1)(d) of the Act or section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission

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

154 of the Act itself. Since it was not rectified, the assessee had filed this appeal. He further, observed that the issue under consideration is whether exemption the claimed u/s 11(1)(d) of the Act or section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission

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

154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled column -3 row 3 as zero instead of Rs.14,84,424/-. He brought to my notice page 37 of the paper book, which is return of income filed by assessee

LIPI JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER, EXEMPTION WARD GWALIOR, GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Lipi Jain Family Trust, Vs. Ito (Exemption), Ward No. 18, Subhash Ward Gwalior Ganj Ashok Nagar, Ashok Nagar, Mp Pan: Aabtl3606J Assessee By : Shri Subhash Chand Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 12/09/2025

charitable trust instead of Individual/AOP being private discretionary trust. 9. On the facts and in the circumstances of the case and in law the Learned CIT(A) has erred in confirming the action of learned AO CPC who wrongly calculated to the tax liability Rs. 115670/- in the intimation u/s 143(1) of the assessee trust by confirming