SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

Charitable v. Commissioner of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad TAN/PAN: AAHTS9123K (Respondent) Appellant by: Mr. Pawan

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

exemption under section 11 would not be available in cases of violation of the provisions of section 13 of the Act. As per section 13(1)(c), where a part of the income of a charitable or religious trust

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

exemption under section 11 would not be available in cases of violation of the provisions of section 13 of the Act. As per section 13(1)(c), where a part of the income of a charitable or religious trust

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

exemption under section 11 would not be available in cases of violation of the provisions of section 13 of the Act. As per section 13(1)(c), where a part of the income of a charitable or religious trust

SHIV SHANTI TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Shiv Shanti Trust V. Cit (Exemption) 215/02B, Muir Road Lucknow Ashok Nagar Allahabad Tan/Pan:Aaxts1040B (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

Charitable & Educational Trust vs. CIT’ (supra), the Hon'ble jurisdictional High Court, on the issue relating to registration under section 12AA of the Act, held as under: “At the time of registration under s. 12AA, which is necessary for claiming exemption

ARIANA CHARITABLE TRUST,ALLAHABAD vs. ITO EXEMPTION, ALLAHABAD, ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Charitable Trust, Income Tax Officer, 200, Lukerganj, Allahabad vs. Exemption, Allahabad PAN:AAFTA5592E (Appellant) (Respondent) Assessee by: Sh. Praveen Gupta

JAGDISH MATANHELIA MEMORIAL TRUST,PRATAPGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Jagdish Matanhelia V. Cit (Exemption) Memorial Trust Lucknow Matanhelia Niwas Macandrewganj Pratapgarh Tan/Pan:Aadtj2049P (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

trust was formed to undertake charitable activities or not. Moreover, the ld. CIT (Exemption), Lucknow has not pointed out any specific

ACHARYA DHARAMCHANDRADEO MEDICAL & RESEARCH TRUST,,ALLAHABAD vs. DCIT(CPC), , BANGALORE

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2016-17 Acharya Dharamchandradeo Dcit (Cpc), Medical & Research Trust, V. Bangalore-560500 Maharishi Sadafal Deo Ashram , Chhatnag Road, Jhunsi, Allahabad-211019,U.P. Pan:Aacta3794K (Appellant) (Respondent) Assessee By: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 & 13.09.2023 Date Of Pronouncement: 14.09.2023 O R D E R

exemption u/s 11 of the Act hence the entire finding of the both the two lower authorities are in correct. 4. That in the any view of the matter the said trust is registered under section 12A and 80G of the Act which is not in dispute, return along with audit report was filed in time, merely because

PRAYAG EDUCATION TRUST,ALLAHABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION) LUCKNOW, LUCKNOW

Appeals are allowed for statistical purposes

charitable work for not only past three years but for several past decades. Accordingly, we A.Ys. 12AB(1)(B)(II) & 80 G (5) Prayag Education Trust deem it fit to remand the matter back to the file of the ld. CIT(Exemption

PRAYAG EDUCATION TRUST,ALLAHABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Appeals are allowed for statistical purposes

charitable work for not only past three years but for several past decades. Accordingly, we A.Ys. 12AB(1)(B)(II) & 80 G (5) Prayag Education Trust deem it fit to remand the matter back to the file of the ld. CIT(Exemption

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

trust received voluntary contributions of Rs.94,60,424/- and claimed that the entire receipts were applied for charitable purpose. The appellant submits that it has filed both return and income and Audit report before the due date for filing the return and hence the deduction claimed u/s. 11(1)(a) towards application of income is allowable. 5. I have considered

GRAMEEN VIKAS SANSTHAN,MAHARAJGANJ vs. CIT EXEMPTION, LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities, as per object of the trust deed as well as charitable

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Trust being Gross Receiving Rs.69,06,710/- without allowing the deduction incurred for educational purpose as per Audited Income and Expenditure Account and where after deducting the expenditure, the net deficit of Rs.51,216/-. 4. The Addition upheld is contrary to the facts, law and principle of natural justice and without allowing sufficient time and opportunity to have

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

trust was granted provisional registration, Form 10AB was to be filed at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever was earlier. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities as well as charitable

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

trust was granted provisional registration, Form 10AB was to be filed at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever was earlier. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities as well as charitable

BHARTIYA SHIKSHA SAMITI PURVI UTTAR PRADESH,ALLAHABAD vs. ASS. COMMISSIONER(CPC), BANGALORE

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao

trust has to be taken into account and not the actual receipt of income during the year under consideration. Therefore, the adjustment made while processing the return of income is unjustified and liable to be deleted. 4. On the other hand, Ld.DR has submitted that the provisions of Section 11(1) of the Act stipulates that certain income shall

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously