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

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Trust v. CTT-1 & Ors SLP(C) No. 13968/2015 dated 21.10.2016. It is mandatory required that the order passed under Section 127(2) of the Act that the senior authority must be in agreement to the said transfer of assessing officer. The absence of disagreement doesn't meet the requirement of provisions of the Act. Hence, the order under Section

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

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

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 )

14 March 2016 , wherein the appeal of the assessee is partly allowed. 02 The assessee is a charitable trust formed as per trust deed dated 9/7/2009 with an initial contribution of ₹ 1000. The assessee filed return of income. However on perusal of the balance sheet of assessee, the learned assessing officer noted that assessee has introduced capital fund