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9 results for “charitable trust”+ Section 2(15)clear

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Key Topics

Section 12A29Section 153D20Section 1279Exemption9Section 153A8Section 143(3)7Section 1326Charitable Trust6Addition to Income6

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

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.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

2. That on the facts and circumstances of the case and in law, the order passed by PCIT under section 12AB(4)(ii) of the Act cancelling the registration of the Appellant trust is illegal, bad in law and without jurisdiction. 3. That the reference made by the Assessing Officer ('AO') under the second proviso to Section 143(3) read

Section 115
Section 405
Search & Seizure5

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

ITA 131/DDN/2025[2024-25]Status: DisposedITAT Dehradun17 Oct 2025AY 2024-25

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

Section 12Section 127Section 127(2)(a)Section 12ASection 132Section 143(3)

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

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

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

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

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

15) of the Income Tax Act. These charitable activities have been recognised by the Department and a certificates under section 12A and 80G has also been granted by the competent authority. During the course of the scrutiny proceeding, the Assessing Officer on perusal of auditor's 2 | P a g e report enclosed with the return found that the assessee

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

ITA 4874/DEL/2018[-]Status: DisposedITAT Dehradun18 Dec 2020

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)

Section 12ASection 12A(1)Section 2(15)

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

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

ITA 10/DDN/2019[2013-14]Status: DisposedITAT Dehradun13 May 2020AY 2013-14

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 )

Section 115BSection 143

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 in rural areas and to enable

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 168/DDN/2019[2009-10]Status: DisposedITAT Dehradun22 Dec 2023AY 2009-10
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

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

ITA 170/DDN/2019[2011-12]Status: DisposedITAT Dehradun22 Dec 2023AY 2011-12
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

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

ITA 169/DDN/2019[2010-11]Status: DisposedITAT Dehradun22 Dec 2023AY 2010-11
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

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

ITA 167/DDN/2019[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

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