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

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) to Section 11(5). Section 13 provides exception to Section 11 wherein such an income can be excluded from the exempt income of the trust. Thus, Section 11 to 13 provides for application of income by a trust for charitable purposes and to that extent, subject to certain conditions, income of the trust is treated to be exempted from

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

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

1)(c) of the I.T. Act, 1961 provides that where a part of income of 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

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

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

1) of the Act by the Learned CPC on 14-09-2022 determining total income at Rs. 13,02,674/-. While processing the said return, the exemption claimed under Section 11 and 12 of the Act for Rs. 13,02,674/- was denied to the assessee. This denial was made on the ground by stating that section under which

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

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

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

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)

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

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