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

exemption under Section 11 of the M/s. Vivekanand Vidyapith Trust Act on the ground that assessee did not apply for fresh registration under the amended provisions of the Act. 3. We have heard the rival submissions and perused the materials available on record. The assessee is a trust engaged in the charitable

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

Charitable Trust (Exemption), Lucknow Shankarpur Hakumatpur, ITO, Exemption, 13A, Vikas Nagar, Dehradun, Subhash Road, Aaaykar Uttarakhand-248001 Bhawan, Dehradun, PAN: AANTS1777M

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

Charitable Trust (Exemption), Lucknow Shankarpur Hakumatpur, ITO, Exemption, 13A, Vikas Nagar, Dehradun, Subhash Road, Aaaykar Uttarakhand-248001 Bhawan, Dehradun, PAN: AANTS1777M

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.

charitable objects of the trust. 10. That in view of the facts and circumstances of the case and in law, the PCIT has erred in law and on facts, while ignoring the fact that the investment made by the Appellant trust is towards the objectives of the trust and it is not for any business venture. 11. That without prejudice

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 Vs. CIT(Exemption) Lalpur Near Arya Samaj 6 Ring Road, Upper Mandir, Kotdwara, Pauri Nathanpur, Dehradun, Garhwal, Pauri

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. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption

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. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption

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. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption

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. The assessee trust was granted registration on 09.12.1996. The trust has been approved for exemption

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

In the result, the appeal of the assessee is allowed

exemption available u/s 10(23C)(iiiad) of the Act to the assessee.\nFor this, reliance is placed on the judgment of Co-ordinate Bench of\nChennai Tribunal in ITA No.611 & 612/Chny/2022 in the case of\nM/s. Sathyam Educational & Charitable Trust

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)

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

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

CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022

charitable and religious trust or Institutions ensures or is used or applied directly or indirectly for the benefit of those persons specified in section 13(3), that a trust or institutions forfeits the exemptions

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

Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time

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

Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time

SHRI NARAYAN TRUST,SRINAGAR vs. CIT(EXEMPTION), LUCKNOW

Bench: Shri R. K. Panda & Ms Suchitra Kambleshri Narayan Trust Vs Cit (Exemption), Lucknow Near Base Hospital, Srikot Gomti Nagar, Lucknow, Ganganali, Up 226010 Srinagar (Gwl), 246174 Uttarakhand (Appellant) (Respondent)

Trust Vs CIT (Exemption), Lucknow Near Base Hospital, Srikot Gomti Nagar, Lucknow, Ganganali, UP 226010 Srinagar (GWL), 246174 Uttarakhand (APPELLANT) (RESPONDENT) Appellant by Sh. Anubhav Jain, Advocate Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 18.12.2020 Date of Pronouncement 18.12.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Appellant Trust/Society against the order dated

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

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

exemption relief herein once it has failed to ensure compliance of filing of tax audit report in Form 10B within the prescribed due date of filing of return under section 139(1) of the Act. Its case in other words is that the above compliance of filing of Form 10B tax audit report is mandatory in nature. We find

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

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

exemption relief herein once it has failed to ensure compliance of filing of tax audit report in Form 10B within the prescribed due date of filing of return under section 139(1) of the Act. Its case in other words is that the above compliance of filing of Form 10B tax audit report is mandatory in nature. We find