JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., 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)

4,5,7,8,9 & 10, I have decided to examine both the provisions in the light of the Memorandum of Finance Bill, 2012 explaining these provisions and also certain recent judgments on these new provisions. In this regard, first both the provisions i.e. section 2(15) and section 13(8) are reproduced as under: - “Sec. 2(15)"charitable purpose

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

4. From a perusal of the notes on activities submitted by the assessee trust it is noticed that the trust is getting CSR fund from Varuna Integrated logistics Pvt. Ltd. The applicant is, in the name of charity, donating its receipts to other trusts. The applicant has made donations to other trusts/societies like Warne Baby Fold, Salaam Balaak Trust

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

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

trust for the charitable purpose and was entitled to exemption under section 11. It has to be remembered that both the judges, who rendered the majority decision in ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 39 the Surat Art Silk Cloth Mfrs. Association’s case (supra) , considered the provisions of sub- section (4

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

The appeals of the assessee stand allowed in above terms

4) TMI 578 - ITAT Ahmedabad]\nwherein, it was held that appeal is acontinuation of the original\nproceedings and assessment proceedings pending before an appellate\nauthority should be deemed to be \"assessment proceedings pending\nbefore the Assessing Officer\" withinthe meaning of Section 12A.\nDecided in favour of assessee.\n(b) Shri Krishnabai Ghat Trust Vs ITO (Exemptions)\n2019 (5) ΤΜΙ

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 Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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 Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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 Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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 Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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 Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12A of the Income Tax Act, 1961. The rejection is unjustified, as the trust's activities are genuine, charitable, and serve the public interest. 4

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

In the result, the Appeal of the assessee is allowed

4 Samarpan Annam Danam Charitable society Vs. CIT (E) of Income Tax (Exemptions) Vs. Ahmedabad Urban Development Authority and ors but the Ld. CIT(E) has erred by referring to the selective paragraphs without considering the ratio laid down in the said judgment. The Ld. Counsel further submitted that the CIT(E) failed to appreciate that the assessee is providing

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private Family Trust which is not liable for filing its Income Tax Return u/s139(4A) of the Income Tax Act. Moreover we are reproducing analysis of Sec 164(1) provided for Taxation of Private Discretionary Trusts: (a) When trust income includes

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

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

charitable as provided to section 2(15) and that the\nactivities of the trust are genuine.\n2. That the learned CIT (Exemption) has erred in law and on facts to reject the\napplication for final registration u/s 12AB without identifying any\ndefects/specific violations u/s 12AB(4

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

trust are non-charitable. I.T.A No.717/Agra/2018 4 Considering the assessee’s objection that the ld. CIT (E) had erred in 4. law and on facts in rejecting its application for registration under section

SHAHARI AJIVIKA KANDRA NAGAR NIGAM AGRA,AGRA vs. CIT EXMP. , AGRA

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

trust are non-charitable. I.T.A No.717/Agra/2018 4 Considering the assessee’s objection that the ld. CIT (E) had erred in 4. law and on facts in rejecting its application for registration under section

JAN SEWA KHADI GRAMODHOG SEWA SANSTHAN,ETAWAH vs. ADIT, CPC, BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.254/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Jan Seva Khadi Gramodhog Adit (Cpc_ Sewa Sansthan Bengaluru बनाम/ Vs. 64, Katra Sewa Kali Etawah 206001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaj-6502-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Navin Gargh (Advocate) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

charitable trust and the relevant registration to lay hand on impugned deduction was granted by appropriate authority vide order dated 13-02-2014. Having heard rival submissions and upon perusal of case records, the appeal is disposed- off as under. 2. The CPC, while processing the return of income, denied impugned deduction, apparently on the ground that the assessee failed

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

4. It is further submitted that the assessee-trust is being managed by a lady trustee and operates from leased premises. The trust has submitted all relevant documentary evidence, substantiating the charitable nature of its activities before the Tribunal, which may be duly verified at the appropriate stage of proceedings. The assessee-trust is engaged in a very noble cause

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

4. It is further submitted that the assessee-trust is being managed by a lady trustee and operates from leased premises. The trust has submitted all relevant documentary evidence, substantiating the charitable nature of its activities before the Tribunal, which may be duly verified at the appropriate stage of proceedings. The assessee-trust is engaged in a very noble cause