M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

In the result, the appeal of the assessee is allowed

charitable or religious purposes, has been applied, other than\nfor the objects of the trust or institution;\"\n19.\nThus, if it was the case of the PCIT (Central), Gurgaon that he was exercising\nthe powers u/s 12AB(4)(a) on his own cognizance of the ‘specified violation', then, at\nfirst instance as he was not competent authority u/s 12AB

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, 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

CIVIL SERVICES INSTITUTE,DEHRADUN vs. CIT (EXEMPTION), LUCKNOW

Bench: Us:-

trust. (e) That the appellant society is not carrying out any activity of charitable nature. 2. That in any view of the matter and in any case, action of Ld. CIT(E) in rejecting the registration under section 12AA(1XbX) is bad in law and against the facts and circumstances of the case and is contrary to the principles

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 u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

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 u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

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 u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from

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 u/s 10(23C)(vi) of the Act by the Chief Commissioner of Income Tax, Panchkula vide his order dated 30.10.2008 effective from