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

143(3) having come into effect from 01.04.2022 is not applicable to the\nassessment initiated consequent to search and seizure operations u/s 132 of the Act\ncarried out on 19.02.2020, the ld. PCIT, Gurgaon improved his case by claiming that\nhe had exercised his powers by virtue of clause (a) of sub-section (4) of section 12AB,\nwhich entitles

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

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

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

In the result, the appeal of the assessee is allowed

143(3) Of the Act\npertaining to Assessment Year 2016-17.\n2. Before us, Ld.AR for the assessee submits that as per section\n10(23C)(iiiad), annual receipts are to be considered for the purposes\nof allowing exemption to the educational institutions. Ld.AR submits\nthat AO has wrongly considered gross receipts which includes\nvoluntarily towards building fund as part

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 143

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 143

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

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

143(1) “proceedings”, both dated 28th January, 2024, and upheld in the lower appellate discussion. This leaves the assessee aggrieved. 3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation

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

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

143(1) “proceedings”, both dated 28th January, 2024, and upheld in the lower appellate discussion. This leaves the assessee aggrieved. 3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation

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)

3. All these grounds of appeal are revolving issue of not allowing the exemptions u/s 12A for the sole reason that the audit report was not filed within the statutory timeline. 4. In this regard, the Ld. AR of the assessee submitted that the assessee was granted provisional registration u/s 12A(1)(ac)(vi) as a charitable society