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

Trust v. CTT-1 & Ors SLP(C) No.\n13968/2015 dated 21.10.2016. It is mandatory required that the order passed under\nSection 127(2) of the Act that the senior authority must be in agreement to the said\ntransfer of assessing officer. The absence of disagreement doesn't meet the requirement\nof provisions of the Act. Hence, the order under Section

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

1), dated 19.02.2024, involving proceedings under sections 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. Learned departmental representative vehemently argues during the course of hearing that both the learned lower authorities have rightly disallowed

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

CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022

trust, are being made to the trustees including salary to society members who has been designated as Principal, which attracts the provisions of Section 13(1)(c) read with Section 13(3) of the Income Tax Act, 1961. Book of Accounts and Vouchers were again called for on 29.06.2017, but were never produced for verification. 3. On perusal

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

2) of the Income Tax Rules mandated filing of the audit report in Form 10B electronically. It was contended that there was no time limit prescribed for filing the ITR and the audit report in Form 10B. The Ld. AR further submitted that the section 12(1)(ba) of the Act was brought in the Statute from 01.04.2018. The 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

2) of the Income Tax Rules mandated filing of the audit report in Form 10B electronically. It was contended that there was no time limit prescribed for filing the ITR and the audit report in Form 10B. The Ld. AR further submitted that the section 12(1)(ba) of the Act was brought in the Statute from 01.04.2018. The section

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 Vs. 2

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 Vs. 2

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)

2)(b) of the Act is yet to be decided by the competent authority. 6. That without prejudice to the above the ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/- made by AO at CPC u/s 143(1)(ii) through automated process u/s 143(1) of the Income

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

2. Though the assessee has raised several grounds of appeal before us, the only effective issue to be decided in this appeal is as to whether the Learned CPC was justified in denying the exemption under Section 11 of the M/s. Vivekanand Vidyapith Trust Act on the ground that assessee did not apply for fresh registration under the amended provisions

BHARTIYA KISSAN CHARITABLE CLUB TRUST,ROORKEE vs. ITO (EXEMPTION), DEHRADUN

In the result, ground relating to the addition of ₹ 15 lakhs as anonymous donation is allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2013-14 Appellant Respondent Bhartiya Kissan Charitable The Income Tax Officer Club Trust Vs. Exemptions Viil. Sultaur Dehradun Sabatwalli Roorkee 247667 Pan Aabtb6963G ( Appellant ) ( Respondent )

1 ) addition of Rs. 2278062/– and (2) donations received of Rs. 15 lakhs. 04 On behalf of the assessee, Shri Hemant Arrora CA and on behalf of the revenue Shri Bhopal Singh , SR DR, were heard. 05 Briefly stated facts, assessee is a charitable trust established with an object to create awareness among the farmers, to develop small-scale industries

SHRI NARAYAN TRUST,SRINAGAR vs. CIT(EXEMPTION), LUCKNOW

Bench: Shri R. K. Panda & Ms Suchitra Kambleshri Narayan Trust Vs Cit (Exemption), Lucknow Near Base Hospital, Srikot Gomti Nagar, Lucknow, Ganganali, Up 226010 Srinagar (Gwl), 246174 Uttarakhand (Appellant) (Respondent)

charitable purposes’ as defined in section 2(15) of the Act. V. The Appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal.” 3. The applicant society/trust filed an application for registration u/s 12A(a) of the Income

LITTLE SCHOLAR PRATHMIK VIDHYALAYA SHIKSHA SANSTHAN,KASHIPUR vs. ITO, DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Little Scholar Prathmik Vs. Cit(E), Vidhyalaya Shiksha Samiti, Lucknow Bhalla Farm,Ramnagar, Kashipur, Uttarakhand 244713 (Appellant) (Respondent) Pan:Aaaal2930K Assessee By : None Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

1. The appeal in ITA No. 108/DDN /2024 for AY 2014-15, arises out of the order of the Commissioner of Income Tax (Exemption), Lucknow [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 29.02.2024. 2. At the outset, we find that the appeal preferred by the assessee before us is delayed by 56 days. Considering the reason adduced

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

Bench: Us:-

2. The assessee has raised the following grounds of appeal before us:- “1. That having regard to the facts and circumstances of the case Ld. CIT(E) has erred in law and on facts in rejecting the registration u/s 12AA(1)(b)(ii) of the Act by observing that activities of the applicant are not genuine and has further erred

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)

2. Brief facts of the case are that assessee is an education society running a school imparting education upto Senior Secondary in the name of “The Oxford School” at Haridwar. The return of income was filed on 16.10.202 declaring total income of Rs. Nil income which was held as invalid as the same was not verified. Thereafter, the assessee again

BALJEET SADHNA KENDER TRUST ,HARIDWAR vs. CIT(E) , LUCKNOW

In the result appeal i.e

Bench: Shrir. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

1)(b)(ii) and dated 06.12.2018 u/s 80G(5) of the Income Tax Act, 1961 (in short “the Act”) respectively impugned herein passed by the ld. Commissioner of Income Tax (Exemption), Lucknow {hereinafter called in short as the “ld. Commissioner”}. 2. Let us decide ITA No. 363/Del/12019 first. In this case an application for registration of the Assessee trust