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)

charitable as per the section 2(15) amended by Finance Act, 2008. 9. This order of withdrawal of registration u/s 12A was challenged by the assessee before the Hon’ble ITAT, Agra, which was allowed by the tribunal by order dated 30.3.2012. 10. For the assessment year under consideration, the assessee filed the return of income showing nil income

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. 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

Charitable Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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

Charitable Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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

Charitable Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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

Charitable Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

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

Charitable Society and in recognition thereof it has been granted registration vide order dated 4 | P a g e ITA No.219 to 224/Agr/2024 15.10.2018 with effect from 01.04.2013 under section 12AA of the ‘Act’ by the Ld. Commissioner of Income Tax (Exemption) Bhopal in pursuance of directions by the Hon’ble ITAT order dated 30.07.2018in view thereof

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled column -3 row 3 as zero instead of Rs.14,84,424/-. He brought

JAN SEWA KHADI GRAMODHOG SEWA SANSTHAN,ETAWAH vs. ADIT, CPC, BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.254/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Jan Seva Khadi Gramodhog Adit (Cpc_ Sewa Sansthan Bengaluru बनाम/ Vs. 64, Katra Sewa Kali Etawah 206001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaj-6502-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Navin Gargh (Advocate) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

charitable trust and the relevant registration to lay hand on impugned deduction was granted by appropriate authority vide order dated 13-02-2014. Having heard rival submissions and upon perusal of case records, the appeal is disposed- off as under. 2. The CPC, while processing the return of income, denied impugned deduction, apparently on the ground that the assessee failed