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)

25,00,000/- in the previous year, then the purpose of such institution shall be considered as charitable, and accordingly, the benefits of exemption shall be available to it. Thus, a charitable trust or institution pursuing advancement of object of general public utility may be a charitable trust in one year and not a charitable trust in another year depending

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

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

25).] (1) Appellants activities are charitable in nature- Moradabad Development Authority The jurisdictional honourable Allahabad High Court recently in the case relating to assessment of income of Moradabad Development Authority has held its activities as charitable in nature u/s 2(15) of the Act. It followed the preposition as laid down in Yamuna Expressway Authority wherein as a matter

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

25. Further, it may be mentioned that Section 12AA of the Act lays down the procedure for registration in relation to the conditions for applicability of Sections 11 & 12 as provided in Section 12A. Therefore, once the. procedure is complete as provided in sub-section (1) of Section 12AA and a certificate is issued granting registration to' the trust

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

section 2(15) of the Act. In support of the charitable nature of its activities, the appellant trust has placed before us voluminous documentary evidence, including - (i) Copy of Trust Deed; (ii) Memorandum of Understanding (MOU) executed with Brij Dham Vidya Mandir; (iii) Confirmation from Brij Dham Vidya Mandir Sr. Secondary School, Mathura; (iv) CBSE affiliation certificate of Brij Dham

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

section 2(15) of the Act. In support of the charitable nature of its activities, the appellant trust has placed before us voluminous documentary evidence, including - (i) Copy of Trust Deed; (ii) Memorandum of Understanding (MOU) executed with Brij Dham Vidya Mandir; (iii) Confirmation from Brij Dham Vidya Mandir Sr. Secondary School, Mathura; (iv) CBSE affiliation certificate of Brij Dham

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

Bench: Shri A. D. Jain

charitable organization having section 12AA and section 80G registration and hence not liable to pay tax, and so it should not be treated as an assessee in default. Many I.T.A Nos. 65& 66/Agra/2017 6 judicial precedents have been cited by the appellant in support of each of the above arguments. It is important to note that the appellant's default

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 deriving profit in excess of 15%, then the Income Tax Act itself permits for accumulation in terms of section 11(2) of the Act to be utilized in future. Hence, in our considered opinion, surplus earning is not a sinful activity and in any manner does not hinder the concept of charity or charitable activities. Accordingly, the observations made

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

25. In rebuttal, the ld. AR had submitted that the Bharat Bansal is a regular income-tax assessee and is maintaining mercantile method of accounting and therefore, there is difference in the books of assessee and that of Bharat Bansal. 26. We have heard the rival contention and perused material available on record. The confirmation of account clearly shows

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay CIT (Exemption) Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that is, the issue mention in cl. (iii) of 3rd proviso

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay 8 Shri Achleshwar Mahadev Ji Sarvajanik Nyas v CIT (Exemption)Bhopal in case of old trust who made the application before learned CIT(Exemption) very late, that

SHREE TEEKAM CHAND EDUCAQTIONAL &,AGRA vs. C.I.T.-I, AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenashree Teekam Chand Educational Vs..Cit -1 & Charitable Trust Society Agra. 22, Nehru Nagar, Agra. Panno.Aakts2145Q (Assessee) (Revenue)

section 2(15), or that the affiliation granted by Central Board of Secondary Education Board vide letter CBSE/Afll./SL-01205-13-14/2013- 14 was not genuine, or the school building in which school is being run was not in existence, or that the school was run by G.D. Goenka, a separate entity; that the appellant is an independent trust with no interference

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

In the result, the appeal of the assessee is dismissed

Bench: Shri M. Balaganesh**

Charitable Trust**, Vs. ITO (Exemption), Ward Exemption Gahoi Bhawan, Raja Bachar Ki Goth, Daulat Ganj Lashkar, MP (Appellant) (Respondent) **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 ## **O R D E R** #### **PER M. BALAGANESH, A. M.:** - 1. The appeal in ITA No.183/AGR/2023

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

25 the liability to pay such taxes was incurred by the owner according to the method of accounting regularly employed by him) in determining the annual value of the property of that previous year in which such taxes are actually paid by him. Explanation. —For the purposes of clause (b) or clause (c) of this sub- section, the amount

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)

25. With regard to Revenue’s appeal being ITA No.337/Agr/2025, the relevant grounds of appeal are as under: “1) That the CIT(A) has erred on facts and in law in passing the appeal order without appreciating the facts that the case has been decentralized and jurisdiction is with present AO i.e. ACIT, Circle- 2(1)(1), Agra

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)

25. With regard to Revenue’s appeal being ITA No.337/Agr/2025, the relevant grounds of appeal are as under: “1) That the CIT(A) has erred on facts and in law in passing the appeal order without appreciating the facts that the case has been decentralized and jurisdiction is with present AO i.e. ACIT, Circle- 2(1)(1), Agra

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)

25. With regard to Revenue’s appeal being ITA No.337/Agr/2025, the relevant grounds of appeal are as under: “1) That the CIT(A) has erred on facts and in law in passing the appeal order without appreciating the facts that the case has been decentralized and jurisdiction is with present AO i.e. ACIT, Circle- 2(1)(1), Agra

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