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

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(1

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

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

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

charitable activity of educational purpose and the benefit of registration under Section 12A of the Act is available to the assessee trust as per the erstwhile provisions of the Act. The assessee trust had filed its return of income for the Assessment Year 2021-22 on 21-12-2021 declaring total income at Rs. Nil after claiming exemption under Section

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

Bench: Us:-

1)(c) read with section 13(3) of Income Tax Act, 1961. (b) That the applicant society is merely a closed group of individuals that pool money so as to cater to their materialistic and leisurely needs of only its member which definitely is not characteristic of an institution that exists on charitable lines. (c) That the assessee society