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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

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

sections in their plain words did not exclude trusts engaged in advancement of an object of general public utility form its ambit. (3.4) CIT v. Pulikkal Medical Foundation (P) Ltd. {1994] 210 ITR 299/ 73 Taxman 402 (ker.)It was held that should a profit-making activity of a charitable trust or institution lose the right to exemption

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

charitable. The registration under Section 12A is mandatory to claim exemption under Sections 11 & 13, but registration alone cannot be treated as conclusive. It is always open to Revenue Authorities, while processing return of income of these assessees, to examine the claim of the assessees under Sections 11 & 13 and give such treatment to these institutions as is warranted

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

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

70,000/- by this Tribunal, vide its order dated 30.06.2025 passed in M.A. No. 06/Agr/2019. The revenue’s appeal, thus, deserves to be disposed off on merit. 8. We notice that Ld. CIT(A) has deleted the said addition of Rs. 2,30,00,000/- on the ground that the appellant trust continues to enjoy the ITO-Exemption CIT (Exemption

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

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

70,000/- by this Tribunal, vide its order dated 30.06.2025 passed in M.A. No. 06/Agr/2019. The revenue’s appeal, thus, deserves to be disposed off on merit. 8. We notice that Ld. CIT(A) has deleted the said addition of Rs. 2,30,00,000/- on the ground that the appellant trust continues to enjoy the ITO-Exemption CIT (Exemption