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)

3) in withdrawing exemption and has not given any finding in respect of the proviso of section 2(15) and section 13(8) of the I.T.Act, 1961. The Hon'ble Bench has also not given any finding whether assessee is a charitable entity as per section 2(15) of the Act or not. In such a scenario judgment

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

3. On the basis of above said document it was submitted that the observation made by the ld. CIT(Exemption) in para 4 is contrary to record as the documents I.T.A No.349/Agra/2019 4 and evidences were available with the CIT(E) which shows doing all the charitable activities. 4. The ld. AR for the assessee has submitted a written submissions

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

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

3) Parameters for determining whether an activity is charitable That for determining whether the activities of an institution are charitable in nature, the honourable Supreme Court in various judicial pronouncement from time to time has laid down the principle that if the primary purpose of the institution was advancement of objects of general public utility it would remain charitable even

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

The appeals of the assessee stand allowed in above terms

Trust [2016 (4) TMI 578\nITAT AHMEDABAD]wherein, it was held that appeal is a continuation of\nthe original proceedings and assessment proceedings pending before an\nappellate authority should be deemed to be \"assessment proceedings\npending before the Assessing Officer\" within the meaning of Section 12A.\nAccordingly, it is held that the appellate proceedings before the appellate\nauthorities are deemed

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. During the hearing before us, the ld. AR filed a written submission explaining the activities of the trust and also filed an appeal set giving the details about the ‘note on activities’ and supporting

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

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)

4) That the CIT(A) has erred on facts and in law in not appreciating the fact that present assessment is made u/s 143(3) as it is Current " Year/Search Year. The question of applicability of section 153C does not arise as 153C is applicable only to preceding assessment years. Even considering the date of handing over

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)

4) That the CIT(A) has erred on facts and in law in not appreciating the fact that present assessment is made u/s 143(3) as it is Current " Year/Search Year. The question of applicability of section 153C does not arise as 153C is applicable only to preceding assessment years. Even considering the date of handing over

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)

4) That the CIT(A) has erred on facts and in law in not appreciating the fact that present assessment is made u/s 143(3) as it is Current " Year/Search Year. The question of applicability of section 153C does not arise as 153C is applicable only to preceding assessment years. Even considering the date of handing over

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

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

charitable trust registered since 21.11.1977 and is running medical institution (hospital) and also in the imparting of education. The assesses trust besides have registered u/s 12AA of the Act was also approved u/s 10(23C)(via) of the Act. The assessee trust is running the hospital in the name of BIMR Hospital and BIMR Heart Centre. The assessee had filed

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

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

3", "summary": { "facts": "The assessee trust applied for registration under section 12AB of the Income Tax Act, but the CIT(Exemptions) rejected the application. The CIT(E) was not satisfied with the documentary evidence provided regarding the trust's charitable activities and concluded that the trust had not commenced its activities.", "held": "The tribunal found that the assessee trust

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

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

4- BECAUSE the appellant craves leave to add or alter any or more ground orgrounds of Appeal, at the time of hearing of appeal.” Apropos ground no. 3, the assessee’s objection is that its application 2. was rejected without proper opportunity, which is bad in law. I.T.A No.717/Agra/2018 3 3. The facts emanated from the record are that