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

charitable or religious purposes, has been applied, other than\nfor the objects of the trust or institution;\"\n19.\nThus, if it was the case of the PCIT (Central), Gurgaon that he was exercising\nthe powers u/s 12AB(4)(a) on his own cognizance of the ‘specified violation', then, at\nfirst instance as he was not competent authority u/s 12AB

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

trust under Section 11. The disallowance made 4 | P a g e under Section 40(a) will only go to enhance the business profit of an assessee whose income is assessable under section 28 and not otherwise. Hence, provisions of section 40(a) are not applicable in case of charitable

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

Section 11 of the Act was sought to be denied to the assessee by the Learned CPC. Aggrieved, the assessee preferred an appeal before the Learned NFAC. 4. We find that the requirement of the existing charitable trusts

DAWATE ISLAMI HIND UTTARAKHAND,FAIZAN E RAMZAN MASJID vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PRATYAKSH KAR BHAWAN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year 2021-22 To 2023-24 Dawate Islami Hind Vs. Cit (Exemption) Uttarakhand, Faizan E Uttarakhand Ramzan Masjid, Jaspur, Udham Singh Nagar, Uttarakhand Pan No. Aadtd5207B (Appellant) (Respondent)

section 12AB of the Act, 1961 (hereinafter referred to as ‘the Act’). 2. Brief facts of the case are that applicant-assessee filed application in Form 10AB for registration on 30.09.2023 under Rules 17A of the Income Tax Rules, 1962. A notice was issued to the applicant on 11.01.2024 and 08.02.2024 were issued but assessee failed to file reply. Therefore

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

charitable and religious trust or Institutions ensures or is used or applied directly or indirectly for the benefit of those persons specified in section 13(3), that a trust or institutions forfeits the exemptions u/s 11 even if only a small portion of money is utilized or used or applied for benefit of a person mentioned in section

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

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

4. We have heard the rival submissions and perused the materials available on record. The assessee is a public 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

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

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

4. We have heard the rival submissions and perused the materials available on record. The assessee is a public 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

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

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

4. We have heard the rival submissions and perused the materials available on record. The assessee is a public 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

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

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

4. We have heard the rival submissions and perused the materials available on record. The assessee is a public 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

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

charitable trust enjoying provisional registration under section 12AB of the Act. The Little Scholar Prathmik Vidhyalaya Shiksha Samiti assessee made an application on 3.8.2023 seeking permanent registration in terms of section 12A(1)(ac)(iii) of the Act in Form 10AB. The Learned CIT(E) sought for various details from time to time, which were only partially complied with

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

4. The Ld. Authorized Representative (AR) submitted that the proviso to section 12(1)(b) of the Act read with Rule 12(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

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

4. The Ld. Authorized Representative (AR) submitted that the proviso to section 12(1)(b) of the Act read with Rule 12(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

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 | P a g e ITA Nos.208 & 209/DDN/2024 ITO (2021) 125 taxmann.com

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 | P a g e ITA Nos.208 & 209/DDN/2024 ITO (2021) 125 taxmann.com

THE ROTARY CLUB OF DEHRADUN CENTRAL CHARITABLE TRUST,DEHRADUN vs. INCOME TAX OFFICER, CIT EXEMPTION

In the result, the appeal filed by the assessee is dismissed

Bench: BEFORESHRI SUDHIR KUMAR (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Charitable Trust F-103, Dehradun Platinum Paradise Residency Dehradun PAN : AADTT8845R (Appellant) (Respondent) Assessee by Sh. K. K. Juneja, Advocate Revenue by Sh. A. S. Rana, Sr.DR Date of hearing 09.05.2025 Date of 09.05.2025 pronouncement ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: The assessee preferred the captioned appeal, challenging the order dated 28.08.2024 passed by the Commissioner of Income Tax (Exemption

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)

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 on 02.06.2022 and granted permanent registration u/s 12A(1)(ac)(iii) for Ayrs. 2023-24 to 2027-28 on 13.07.2023. Thereafter, vide intimation dt. 29.12.2023, the CPC has not granted the benefit

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)

charitable or religious trusts or institutions. The case of the assessee was selected for limited scrutiny for the reason ‘large claim of depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings in terms of reply dated 05.08.2021 assessee stated that in the return of income filed, inadvertently deprecation was claimed

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

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)

charitable nature of the objects and genuineness of the activities.Despite being provided timely opportunity the applicant has not been able to substantiate its claim. Ld. Commissioner further held that I am unable to accept the applicant’s claim in absence of sufficient material required for formation of satisfaction. 3. Before us the ld. AR of the Assessee contended that though