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)

trust. It was submitted that the applicant had applied for its notification under section 10(46) of the Act, on 11.2.2019. Further Greater NOIDA Industrial Development authority had beennotified10(46) of the Central Government act for the activities which are similar in nature that of assessee vide notification dated 23.6. 2020. The ld AR prayed that suitable direction be issued

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

263 Taxmann 495. In the said judgment the Hon'ble jurisdictionai High Court has held that where "as of today the assessee stands registered as a charitable institution under section 12-A of the Act, the natural corollary is that this application under section 80G(5) of the Act also becomes liable to be allowed" 4. Deed dated 25th August

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

In the result, the Appeal of the assessee is allowed

263, Income Tax Jiwaji Nagar Opposite of Vs. Exemptions, Optomus College, Bhopal, Madhya thatipur, Gwalior 474011, Pradesh India Madhya Pradesh India PAN-ABRAS2531D (Appellant) (Respondent) Appellant by Sh. K. Sampath Respondent by Sh. Surendra Pal, CIT-DR Date of Hearing 17/07/2023 Date of Pronouncement 11/08/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order

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

The appeals of the department are dismissed

263. Subsequently, various other High Courts have also approved the decision of Spl. Bench of ITAT as well as that of Rajasthan High Court. ITA 322 & 327/Agra/2015 16 3.6.4 Hon’ble Delhi High Court in the case of M/s Ankitech Pvt. Ltd. (ITA No. 462 of 2009) reported in 340 ITR 0014, held as follows: – “24. The intention behind enacting