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

12A providing that provisions of section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed

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

12A providing that provisions of section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed

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

12A providing that provisions of section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed

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

12A providing that provisions of section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed

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

12A providing that provisions of section 11 and 12 shall apply to preceding years too where proceedings are pending before the Assessing officer and the proceeding before ‘CIT(A)’ was extension of assessment proceedings and claim raised before ‘CIT(A)’, which accrued on 15.10.2018 after passing of the Assessment Order dated 28.02.2013 ought to have been allowed

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

Bench: SHRI RAMIT KOCHAR (Accountant Member)

section 12A(2) of the Act, in respect of disallowing exemption u/s. 11 of Rs.583240/-. 3 5. That, the appellant

M/S NAVADA EDUCATIONAL TRUST,AGRA vs. ITO 4(3), AGRA

In the result, the assessee’s appeal is treated as allowed for statistical

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Disallowance of Rs, 19,90,604/- on account of sundry creditors. The A.O. has made addition Rs.19,90,604/- on the ground that the assessee has not furnished copy of account of sundry creditors and complete address and confirmation. Your honours kind attention is drawn to the written submissions made before the A.O. vide letter dated 03.02.2014 (copy enclosed) whereby

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

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

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

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)

section 12A and disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee

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)

section 12A and disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee

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 12A and disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee

SHRI BALWANT SINGH PUBLIC SCHOOL SAMITI,HATHRAS vs. ITO WARD 4(3)(4), HATHRAS, HATHRAS

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhshri Balwant Singh Vs. Ito, Public School Samiti, Ward-4(2)(4), Sikandra Rao Road, Hathras Salempur, Sasni, Hathras, (Appellant) (Respondent) Pan: Aaajs4970P Assessee By : Shri Pankaj Garh, Adv Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 19/03/2026 Date Of Pronouncement 02/04/2026

section 12A. The assessee has filed Audit Report in Form 10BB and claiming the exemption u/s 10(23C)(vi). Hence the disallowance

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

disallowed the assessee’s claim of section 11 exemption; in the course of section 143(1) processing dated 20.03.2020 as upheld in the impugned lower appellate discussion reading as follows : “5. Decision: After carefully going through the facts of the case, intimation order under section 143(1) of the Income Tax Act, 1961 and the material on record, the grounds

SAINT MARKS SCHOOL SIKSHA SAMITI,AGRA vs. JAO (EXEMPTIONS), AGRA

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Saint Marks School Siksha Samiti, Vs. Jurisdictional Assessing 41, Saint Peters Colony, Ghatia, Officer-Exemption Hariparvat, Agra Ward, Agra (Appellant) (Respondent) Pan: Aaeas7764A

12A / 12AB of the Act and entitled for benefit of exemption under section 11 of the Act. During the year under consideration, the assessee had gross receipts of Rs 2,46,35,564/- against which the application of income for charitable purposes was Rs. 2,27,32,532 ( Rs. 2,08,81,587/- towards running expenses

KANHA EDUCATION SOCIETY,GWALIOR vs. ITO EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

section 2(15) of the Act and not for the purposes of profit. The aggregate receipts of the assessee society for the year under consideration do not exceed Rs. one crore. Assessee filed ITR-7 along with Form-10B for A.Y. 2018-19 on 09.10.2018, declaring nil income. CPC, Bangalore, vide, communication dated 04.12.2019, intimated the appellant assessee