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

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

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 Society v. PCIT, Central, ITA No. 1803/DEL/2024\nat Page Nos. 156-187, Paragraphs 21 & 22 of the Case Law Compilation.\n12. By the rule of strict construction and by the presumption against retrospectivity\naffirmed in CIT v. Vatika Township (P) Ltd (367 ITR 466, SC), such a provision cannot\nbe applied to assessment years prior to its coming into

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

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

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 no merit in the Revenue’s foregoing argument in principle in light of Sarvodaya Charitable Trust

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

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

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 no merit in the Revenue’s foregoing argument in principle in light of Sarvodaya Charitable Trust

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)

10B of the Act and the audit report prescribed for charitable or religious trusts or institutions. The case of the assessee was selected for limited scrutiny for the reason ‘large claim of depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings in terms of reply dated 05.08.2021 assessee stated that

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

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

section 12A for the sole reason that the audit report in form 10B was filed delayed alongwith the updated return and was available with the CPC at the time of passing of the order u/s 143(1) of the Act. It is submitted by the ld. AR that there is no doubt about the charitable activities carried