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

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that 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

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that 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

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that 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

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself ld. Counsel for the assessee pointed out that the short issue for consideration inall the present appeals was the denial of grant of exemption claimed by the assessee u/s. 11 of the Act for the reason that the assessee trust

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

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

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

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

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

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

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18, wherein learned CIT(Appeals) has dismissed assessee’s appeal filed against rectification order dated 26.09.2023 passed u/s. 154 of the Act. 2. Brief facts state that the appellant assessee is a charitable organization duly registered u/s. 12A vide registration number CIT/GWL/12AA/43/16/09-10

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)

250 of the Income tax Act, 1961 (hereinafter referred to as "the Act"] for the assessment year 2013-14. 2. The only issue involved in this appeal is as to whether the Ld. CITA was justified in upholding the intimation u/s 143(1) of the Act by taxing the gross receipts to tax by denying the exemption

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

250 of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2021- 22. 2. At the time of hearing, it was noticed that there is a delay of one day in filing this appeal. The same is condoned in the interest of justice. 3. At the time of hearing, learned AR of the assessee submitted that

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

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

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

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

250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2012-13 each, wherein learned CIT(A) has allowed assessee’s appeals. 2. The facts and issues related to the appeals under consideration are almost similar, hence, both the appeals are being decided by this common order. ITO-Exemption CIT (Exemption), Agra

LORD KRISHNA UCHYA SHIKSHA PRASAR SAMITI, DATIA,DATIA vs. ACIT,DATIA, DATIA

In the result, both appeals of the assessee are allowed for statistical\npurposes

charitable activities, filed its return of income declaring NIL. The Assessing Officer (AO) observed that the society was not registered under Section 12AA of the Act and its gross receipts exceeded INR 1 crore, making it ineligible for exemption. The case was reopened under Section 147 of the Act. The assessee did not comply with initial notices but later furnished

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

LORD KRISHN A UCHYA SHIKSHA PRASAR SAMITI,DATIA vs. ACIT, DATIA, DATIA

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

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

250 of the Income Tax Act, 1961 [“the Act”] arising from the order dated 10.09.2021 passed u/s 147 of the Act and order dated 13.09.2021 passed u/s 147 r.w.s. 144B of the Act pertaining to assessment years 2016-17 and 2015-16 respectively. 2. Since similar issues are raised in the captioned appeals filed by the assessee, both appeals

KRISHI UTPADAN MANDI SAMITI CHARRA,CHARRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 4(1)(1) ALIGARH, ALIGARH

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2018-19

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the learned first appellate authority has dismissed assessee’s first appeal ex parte, confirming the action of the Assessing Officer for assessing the total receipts of the assessee-trust amounting to Rs.6,41,66,317/- on the premise that the assessee failed to spend