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)

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"includes

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)

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"includes

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. Honourable Supreme Court in (page 66 of compilation) Queens Educational Society ( arising out of order of Uttrakhand High Court) ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 47 and Pine Grove International Charitable Trust ( arising out of order of Punjab & Haryana High Court) Para 24. The view of the Punjab and Haryana High Court has been followed by the Delhi

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

The appeals of the assessee stand allowed in above terms

charitable\norganisations claim of the assessee that since the registration of the\nassesseeconcern has been granted w.e.f. 21.09.2016, it comes into effect\nduring the course of pendency of firstappeal proceedings and the proviso to\nsub-section 2 of section 12A should be construed liberally and theassessee\nshould be granted exemption u/s. 12A - HELD THAT:- As relying on M/S\nShree Shyam

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

trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with 5

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

trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with 5

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

trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with 5

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

trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with 5

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

trust or institution to earlier years - Non-application of registration for theperiod prior to the year of registration caused genuine hardship to charitable organisations - ITAT applyingthe Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with 5

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 12AA solely based on the balance sheet is not justified, especially when the trust is newly formed and has limited financial transactions or activities in the early period. A trust's registration should not be denied just because it is in its formative stage and lacks a comprehensive financial history. • Commissioner of Income Tax vs Red Rose School

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

charitable activity of the trust. Accordingly, he rejected the\napplication filed in Form No.10AB for registration u/s 80G(5) of the Act.\nHowever, he noted that no adverse inference was drawn on provisional\nregistration dated 23.01.2024 granted vide Unique Registration\nNo.AAFTK5310AF20241 to the said trust.\n9.1. Therefore, rejection of application dated 12.06.2024 seeking approval\nu/s

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

In the result, the Appeal of the assessee is allowed

5 Samarpan Annam Danam Charitable society Vs. CIT (E) 6.1. The ld. CIT(E) while rejecting the application filed by the assessee u/s 12AB observed that, as per physical verification report submitted by ITO(E). Gwalior on 03.10.2022, the society has installed three different types of automatic machines used for kneading dough, rolling of Puris and peeling of potato

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

5 because other Form i.e. ITR 7 is prescribed for Chantable and Religious Trust which is Registered u/s 12AA and 80G of the Income Tax Act, while Appellant Trust is not a 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

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 12AA of the Income Tax Act without giving sufficient opportunity, it is noted that the ld. CIT (E) proceeded with the matter in the absence

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 12AA of the Income Tax Act without giving sufficient opportunity, it is noted that the ld. CIT (E) proceeded with the matter in the absence

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

charitable activities are entirely funded through voluntary donations. Therefore, in the absence of timely grant of registration under Section 12AA and approval under Section 80G of the Income Tax Act, the trust’s ability to raise necessary funds would be severely impaired, thereby adversely affecting the education and future of underprivileged students who are the direct beneficiaries of its efforts

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

charitable activities are entirely funded through voluntary donations. Therefore, in the absence of timely grant of registration under Section 12AA and approval under Section 80G of the Income Tax Act, the trust’s ability to raise necessary funds would be severely impaired, thereby adversely affecting the education and future of underprivileged students who are the direct beneficiaries of its efforts

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

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

5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the learned CIT(Exemptions), then say a trust which was formed in the year 2000, performed charitable activities since 2000, but did not applied for registration under s. 80G, the said trust will never be able to apply for registration now. This