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)

8) in section 13 is as under: - “Explanatorv Note to amendment Assessment of charitable organization in case commercial receipts exceed the specified threshold Sections 11 and 12 of the Act exempt income of any charitable trust

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

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

trust attracted the proviso to section 2(15) and hence these were not for 'charitable purpose' and fur this reason provisions of section 13(8

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

8. The Appellant places reliance on the Hon'ble Supreme Court's ruling in CIT(E) v/s Seth Vinod Kumar Somani Charitable Trust in SLP no. 45836 of 2018 reported in (2020) 113 taxmann.com 143 (SC) wherein it has been held that: "Section

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

The appeals of the assessee stand allowed in above terms

trust was not registered as a charitable society\nu/s. 12AA of the Act. Several grounds of appeals were raised before us, but\nthe Id. Counsel stated that he wishes to make arguments with respect to\nground Nos. 6, 7 & 8, which were identically worded in all these appeals\nand read as under :\n“6. BECAUSE, the 'appellant' was granted registration

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

sections 11 and12 shall apply pro tanto. Appeal is allowed for statistical purposes. (c)ITO(E) Vs M/s.Centre For Cellular AndMolecularPlatforms 2019 (8) TMI 1717 - ITAT Bangalore Exemption u/s 11 - Applicability of the registration granted to a trust or institution to earlier years -Non-application of registration for the period prior to the year of registration caused genuinehardship to charitable

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

sections 11 and12 shall apply pro tanto. Appeal is allowed for statistical purposes. (c)ITO(E) Vs M/s.Centre For Cellular AndMolecularPlatforms 2019 (8) TMI 1717 - ITAT Bangalore Exemption u/s 11 - Applicability of the registration granted to a trust or institution to earlier years -Non-application of registration for the period prior to the year of registration caused genuinehardship to charitable

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

sections 11 and12 shall apply pro tanto. Appeal is allowed for statistical purposes. (c)ITO(E) Vs M/s.Centre For Cellular AndMolecularPlatforms 2019 (8) TMI 1717 - ITAT Bangalore Exemption u/s 11 - Applicability of the registration granted to a trust or institution to earlier years -Non-application of registration for the period prior to the year of registration caused genuinehardship to charitable

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

sections 11 and12 shall apply pro tanto. Appeal is allowed for statistical purposes. (c)ITO(E) Vs M/s.Centre For Cellular AndMolecularPlatforms 2019 (8) TMI 1717 - ITAT Bangalore Exemption u/s 11 - Applicability of the registration granted to a trust or institution to earlier years -Non-application of registration for the period prior to the year of registration caused genuinehardship to charitable

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

sections 11 and12 shall apply pro tanto. Appeal is allowed for statistical purposes. (c)ITO(E) Vs M/s.Centre For Cellular AndMolecularPlatforms 2019 (8) TMI 1717 - ITAT Bangalore Exemption u/s 11 - Applicability of the registration granted to a trust or institution to earlier years -Non-application of registration for the period prior to the year of registration caused genuinehardship to charitable

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

8 to submit a note on activities conducted since inception/during last three years and a notes specifying the main area of charitable/religious activities and a projection/plan for the main charitable/religious activities to be undertaken in the next two years. The ld. CIT(E) on perusal of the reply submitted by the assessee noted about the main objects of the trust

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

In the result, the Appeal of the assessee is allowed

trust. We have given our anxious consideration to the above submissions made by Ms. Aishwarya Bhati, learned Senior Counsel appearing for the appellant – Director of Income Tax and find that it is not possible to agree with the same. The purpose of section 12AA of 8 Samarpan Annam Danam Charitable

KRISHNA BALRAM FOUNDATION ,MATHURA vs. CIT EXEMPTION, LUCKNOW

Appeals of the assessee are allowed for statistical\npurpose

8 to submit a note on activities\nconducted since inception/during last three years and a notes specifying the\nmain area of charitable/religious activities and a projection/plan for the\nmain charitable/religious activities to be undertaken in the next two years.\nThe ld. CIT(E) on perusal of the reply submitted by the assessee noted about\nthe main objects of the trust

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

BOT SINGH,FIROZABAD vs. ITO, FIROZABAD

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

section 12A(a), to Verify that the objectives of the assessee trust are charitable in nature and activities carried out are I.T.A No.717/Agra/2018 6 genuine during the year for which the registration is sought for by the assessee society in the light of material evidences relevant for the purpose of grant of registration u/s 12AA of the Act filed

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

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

section 12A(a), to Verify that the objectives of the assessee trust are charitable in nature and activities carried out are I.T.A No.717/Agra/2018 6 genuine during the year for which the registration is sought for by the assessee society in the light of material evidences relevant for the purpose of grant of registration u/s 12AA of the Act filed

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

Section 80G of the Act, without assigning any cogent reasons or addressing the submissions and the material filed by the assessee. We find that the Ld. CIT(E) has not provided any reasoning to substantiate the alleged ineligibility of the assessee trust, nor has there been any discussion or analysis of the materials, which

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

Section 80G of the Act, without assigning any cogent reasons or addressing the submissions and the material filed by the assessee. We find that the Ld. CIT(E) has not provided any reasoning to substantiate the alleged ineligibility of the assessee trust, nor has there been any discussion or analysis of the materials, which

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

trust vide order dated 21-06-2023. The assessee was established in 1996 as a voluntary organization and got registered under Madhya Pradesh Firms and Societies Registration Act 1973. The organization started its work in Gwalior City and Guna District. At present the organization is working in Guna District of Madhya Pradesh on various issues like child rights, child education