VIVEKANAND VIDYAPITH TRUST,DEHRADUN vs. INCOME TAX OFFICER, EXEMPTION WARD,DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) M/S. Vivekanand Vidyapith Trust, Vs. Ito, Vivekanand Gram Jogiwala, Exemption Ward, Dehradun, Uttrakhand-248 001 Dehradun (Appellant) (Respondent) Pan: Aaatv5303K Assessee By : Shri Somil Jain, Adv Shri Shrey Jain, Adv Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/04/2025

trust engaged in the charitable activity of educational purpose and the benefit of registration under Section 12A of the Act is available

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

trust, wholly or in part for charitable or religious purposes, has been applied, other than for the objects of the trust

TRUE FRIENDS CHARITABLE TRUST,KOTDWARA vs. CIT EXEMPTION, UTTARAKHAND

In the result, the appeals of the Appellant partly allowed for

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 148/Ddn/2024 True Friends Charitable Trust Vs. Cit(Exemption) Lalpur Near Arya Samaj 6 Ring Road, Upper Mandir, Kotdwara, Pauri Nathanpur, Dehradun, Garhwal, Pauri, Uttarakhand, Uttarakhand 246149 Pan: Aaett2260K Appellant Respondent Appellant By Sh. Sapan Gupta, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 08/07/2025 Date Of Pronouncement 08/07/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Appellant Against The Order Of Cit(Exemption) (‘Ld. Cit(E) For Short), Delhi Dated 25/06/2024. 2. The Appellant Filed An Application For Registration U/S 12A

Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Charitable Trust vs ITO order dated\n06.04.2023 wherein it is held that the annual receipts should only\nbe considered for the purpose

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Trust for Reaching the unreached through Trustees (2021) 126 Taxmann.com 77 (Guj) (ii) Navbharat Charitable Trust (2023) 150 taxmann.com 311(Surat

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Trust for Reaching the unreached through Trustees (2021) 126 Taxmann.com 77 (Guj) (ii) Navbharat Charitable Trust (2023) 150 taxmann.com 311(Surat

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

charitable trust running an educational institution under the name of Shri Krishna Institute of Technology and Shri Krishna Institute of Polytechnic

SHRI GURU GOBIND SINGH CHARITABLE TRUST,DEHRADUN vs. ITO (E), 13-A, SUBHASH ROAD, DEHRADUN, DEHRADUN

In the result, the appeals of the Assessee are partly allowed for

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Trust IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 95/DDN/2025 I.T.A. No. 96/DDN/2025 Shri Guru Gobind Singh Vs. Commissioner of Income Tax Charitable

SHRI GURU GOBIND SINGH CHARITABLE TRUST,DEHRADUN vs. ITO(E), DEHRADUN

In the result, the appeals of the Assessee are partly allowed for

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Trust IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 95/DDN/2025 I.T.A. No. 96/DDN/2025 Shri Guru Gobind Singh Vs. Commissioner of Income Tax Charitable

THE ROTARY CLUB OF DEHRADUN CENTRAL CHARITABLE TRUST,DEHRADUN vs. INCOME TAX OFFICER, CIT EXEMPTION

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

Bench: BEFORESHRI SUDHIR KUMAR (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Charitable Trust F-103, Dehradun Platinum Paradise Residency Dehradun PAN : AADTT8845R (Appellant) (Respondent) Assessee by Sh. K. K. Juneja, Advocate

THE ROTARY CLUB OF DEHRADUN CENTRAL CHARITABLE TRUST,DEHRADUN vs. INCOME TAX OFFICER, CIT EXEMPTION

In the result, appeal of the assessee is dismissed as

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2023-24 बना The Rotary Club Of Dehradun, Income Tax Officer, म Central Charitable Trust, Cit Exemption, F-103, Platinum Paradise Residency, Vs. Dehradun, Uttarakhand. Dehradun, Uttarakhand. Pan No.Aadtt8845R अपीलाथ" Appellant ""यथ"/Respondent

Charitable Trust, CIT Exemption, F-103, Platinum Paradise Residency, Vs. Dehradun, Uttarakhand. Dehradun, Uttarakhand. PAN No.AADTT8845R अपीलाथ" Appellant ""यथ"/Respondent

SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Charitable Trust Vs. 2 | P a g e ITA Nos.208 & 209/DDN/2024 ITO (2021) 125 taxmann.com 75 (Guj.) having settled the issue

SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Charitable Trust Vs. 2 | P a g e ITA Nos.208 & 209/DDN/2024 ITO (2021) 125 taxmann.com 75 (Guj.) having settled the issue

LITTLE SCHOLAR PRATHMIK VIDHYALAYA SHIKSHA SANSTHAN,KASHIPUR vs. ITO, DEHRADUN

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

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Little Scholar Prathmik Vs. Cit(E), Vidhyalaya Shiksha Samiti, Lucknow Bhalla Farm,Ramnagar, Kashipur, Uttarakhand 244713 (Appellant) (Respondent) Pan:Aaaal2930K Assessee By : None Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

charitable trust enjoying provisional registration under section 12AB of the Act. The Little Scholar Prathmik Vidhyalaya Shiksha Samiti assessee made

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

charitable or religious trusts or institutions. The case of the assessee was selected for limited scrutiny for the reason ‘large