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

13(3)\nof the Act.\n12.\nThat the Principal Commissioner of Income Tax, Central, Kanpur has failed\nto appreciate that the land purchases were made to meet the statutory\nrequirement of the Indian Council of Agricultural Research (ICAR) for\naffiliation and that all acquisitions were supported by registered valuer\nreports and independent valuation, establishing that the transactions were at\nfair

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

3. We have heard the rival submissions and perused the materials available on record. The assessee is a trust engaged in the 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

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

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

Bench: Us:-

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 is performing activities and services

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

3. The relevant facts giving rise to these appeals are that the assessee, a registered under section 12A of the Income Tax Act, 1961 (Act) vide order dated 03.03.1994. The assessee’s books of accounts were duly audited and the Income Tax Return (ITR) of relevant years were filed on 21.01.2015 (belated ITR). Both ITRs were processed under section

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

3. The relevant facts giving rise to these appeals are that the assessee, a registered under section 12A of the Income Tax Act, 1961 (Act) vide order dated 03.03.1994. The assessee’s books of accounts were duly audited and the Income Tax Return (ITR) of relevant years were filed on 21.01.2015 (belated ITR). Both ITRs were processed under section