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)

58].” 8.3 In the above Explanatory Note, it has been clarified that if the purpose of a trust or institution does not remain charitable due to application of first proviso on account of exceeding commercial receipts threshold provided in second proviso in a previous year, then such trust / institution would not be entitled to get benefit of exemption in respect

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

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

58. In conclusion, we may say that the expression "charitable purpose", as defined in Section 2(15) cannot be construed literally and in absolute terms. It has to take ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 43 colour and be considered in the context of Section 10(23C)(iv) of the said Act. It is also clear that

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)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) CO Nos.04, 03 & 05/Agr/2025 iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) 41. Further he brought to our notice the retraction letter submitted by the assessee. He submitted that the reasons recorded are vague and it clearly shows that

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)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) CO Nos.04, 03 & 05/Agr/2025 iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) 41. Further he brought to our notice the retraction letter submitted by the assessee. He submitted that the reasons recorded are vague and it clearly shows that

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)

Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) CO Nos.04, 03 & 05/Agr/2025 iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) 41. Further he brought to our notice the retraction letter submitted by the assessee. He submitted that the reasons recorded are vague and it clearly shows that

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

Charitable Trust (2022) 450 ITR 368\n(Mad) (HC)\nBachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC)\n54\nITA No.337, 330, 336 & 338 &/Agr/2025\nCO Nos.04, 03 & 05/Agr/2025\niv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC)\n41.\nFurther he brought to our notice the retraction letter submitted by the\nassessee. He submitted that the reasons recorded