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)

1 to 3/Ag/2017 35 (In ITA Nos. 149 to 151/Agra/2017) 24. Lastly it was submitted that Provisions of section 10(46) and 2(15) read with section 11 and 12 are independent provisions comprised in the I.T. Act. Infact, Central government notifies certain institutions u/s 10(46), whose income from all sources shall remain exempt. While in case of provisions

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

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

charitable is illegaland is against facts. The Ld.CIT(A) failed to appreciate that the appellant is enjoying registration u/s 12A of the I.T.Act and that the entire surplus shown in receipt & expenditure account was utilized in accordance with section 11 of the Income Tax Act. The return was also accompanying statutory report on Form 10B. Even the re-casted Profit

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)

46 to 52 of the ‘Paper Book’ and at page 51, he has categorically stated about the closing balance of cash as Rs. 67,68,770/ as per page 51 of the paper book. He is also stated that for the security reasons, the cash was set at Home of the directors and he also stated, some cash was deposited

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)

46 to 52 of the ‘Paper Book’ and at page 51, he has categorically stated about the closing balance of cash as Rs. 67,68,770/ as per page 51 of the paper book. He is also stated that for the security reasons, the cash was set at Home of the directors and he also stated, some cash was deposited

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)

46 to 52 of the ‘Paper Book’ and at page 51, he has categorically stated about the closing balance of cash as Rs. 67,68,770/ as per page 51 of the paper book. He is also stated that for the security reasons, the cash was set at Home of the directors and he also stated, some cash was deposited

DR. GYANENDRA GOEL FOUNDATION,MATHURA vs. CIT EXMP., LUCKNOW

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

1,46,069 80.25 It is clearly evident from the aforementioned profit percentages that the applicant trust is only engrossed in non-Charitable and commercial activities for the purpose of generating huge for registration by an institute that exists for commercial interests without any when viewed in the fight of the provisions mandated by law meets a dead

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

46,794/-. 29. Feeling aggrieved by the order, the Revenue is in appeal before us. The ld. DR had submitted that in para 5, the assessing Officer had mentioned that the interest bearing funds were transferred ITA274/Agr/2013 19 CO No.22 /Agr/2013 to M/s. Sai Ram Charitable Trust on 06.01.2009, 27.01.2009 and 10.03.2009. Further, it was submitted that the assessee

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

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended