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

80G of the Act. 3. That in any view of the matter it is settled law that once registration is granted u/s 12A of the Act benefit of section 11 to 13 should have been allowed which was not done hence the order of rejection of rectification passed vide order under u/s 154 dated 10/08/20 is not correct. 4. That

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

80G of the Act which is not in dispute, return along with audit report was filed in time, merely because due to technical reason form 10B was uploaded beyond time therefore benefit of section 11 was denied by DCIT CPC Banglore which action is highly unjustified. 5. That in the any view of the matter both the two lower authority

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

Appeals are allowed for statistical purposes

80G(5) of the Act, passed by ld. CIT(Exemption), Lucknow. For the sake of convenience appeal in ITA No.130/Alld/2024 shall be dealt with first. 1.1 In this case, the appellant filed an application for registration under section 12AB of the Act as a new Trust. However, through order dated 28.06.2024, the ld. CIT(Exemption) rejected the said application

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

Appeals are allowed for statistical purposes

80G(5) of the Act, passed by ld. CIT(Exemption), Lucknow. For the sake of convenience appeal in ITA No.130/Alld/2024 shall be dealt with first. 1.1 In this case, the appellant filed an application for registration under section 12AB of the Act as a new Trust. However, through order dated 28.06.2024, the ld. CIT(Exemption) rejected the said application