FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Charitable Society Florence Nighingale Educational Society (5) Without prejudice to the provisions of sub-section (4), where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub section (1) and subsequently, it is noticed that- (a) the activities of the trust or the institution are being carried out in a manner that

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Charitable Society Florence Nighingale Educational Society (5) Without prejudice to the provisions of sub-section (4), where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub section (1) and subsequently, it is noticed that- (a) the activities of the trust or the institution are being carried out in a manner that

VISHWA NATH & SANTOSH BAKSHI CHARITABLE EDUCATIONAL TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumari.T.A. No.8498/Del/2019

section 12A of the Income Tax Act, 1961 is arbitrary, misconceived, fallacious and illegal which must be quashed with further directions to grant the registration as sought.” 2. Brief facts qua the issue are that the Appellant Trust had filed application on 06.03.2019 in Form 10A seeking registration u/s 12AA of the Act. The Ld. CIT(E) vide letter dated

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX ,EXEMPTION RANGE , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore

SARASWATI DEVI EDUCATIONAL & CHARITABLE TRUST,HARYANA vs. CIT, ROHTAK

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

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

10A alongwith requisite documents including the trust deed, but the ld. CIT has wrongly concluded that the activities of the trust cannot be put to the test of genuineness without going into the merits. The ld. AR contended that the ld. CIT has ignored the fact that the applicant-trust exists only for charitable purposes and not for profit motive

VIDYADAYANI SHIKSHA SAMITI,ROORKEE vs. CIT (EXEMPTIONS), LUCKNOW

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

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

Section 12A read with Rule 17A and whether Form No. 10A has been properly filled up. He may also see whether the objects of the trust are charitable

DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Charitable Trust, 308 ITR 161 (SC); and iii) Moolchand Khairati Ram Trust vs. DIT(E), 377 ITR 650 (Del). 34. The ld. Counsel for the assessee submitted that all the four undertakings, i.e., Noida SEZ, Nagpur SEZ, Coimbatore SEZ and Uppal SEZ were eligible undertakings wherein deduction claimed stood duly allowed and, therefore, once the deduction was granted

ADIT(OSD)(E), NEW DELHI vs. BIRD EDUCATION SOCIETY FOR TRAVEL & TOURISM, NEW DELHI

In the result, the Revenue’s appeal is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

trust in prescribed Form No. 10A is filed before the CIT along with the instrument under which the institution is established accompanied with the accounts of the institution relating to such prior year or years for which such accounts have been made up. The grant of registration by the CIT under section 12A does not constitute an empty formality which

GLOBAL ACADEMY OF EMERGENCY MEDICINE,NEW DELHI vs. CIT(E), NEW DELHI

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

Bench: Shri G.D. Agrawal & Shri Amit Shukla

charitable purpose.” 4.1 Thus, the entire premise for rejecting the assessee’s application was that the applicant-assessee cannot be held to be a valid Trust under the Indian Trust Act, 1882. 6 I.T.A. No.6291/DEL/2015 5. Before us, ld. counsel for the assessee submitted that the constitution of the trustees was substituted before filing of ‘Form-10A’ seeking registration u/s.12A

SETH PANNA LAL CHARITABLE TRUST,KARNAL vs. CIT(EXEMPTION), CHANDIGARH

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 12AB of the Act. 2. Heard and perused the records. The applicant Trust was created on 15.10.2019 and had sought registration u/s 12AAB of the Act by filing Form No. 10AB on 30.09.2023.The notes of activities of the Trust was filed along with Form No. 10A and same mentions as follow: “a) To feed poor people and to start

HARI OM SEWA DAL,ROHTAK vs. CIT (EXEMPTIONS), CHANDIGARH

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

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble, Judicia Member

section 12A read with rule 17A and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable

M/S. LORD KRISHNA CHARITABLE TRUST,ROHTAK vs. CIT, ROHTAK

In the result, the appeal of the assessee-trust is allowed

Bench: : Shri C.M. Garg & Shri L.P. Sahu

10A was properly filled in and the income of the assessee has been accepted at nil by the AO for the A.Y. 2012-13 vide assessment order u/s. 143(3). It was submitted that the enquiry of the Commissioner of Income-tax for granting registration should be confined to the fact whether the trust created is genuine

M/S. PUBLIC HEALTH TECHNOLOGIES TRUST,NEW DELHI vs. ITO(E), NEW DELHI

In the result, the appeal of the assessee is allowed with above direction

Bench: Shri S.K.Yadav & Shri Prashant Maharishipublic Health Technologies Ito(E), Trust, New Delhi Vs. U-103, Chaitanya Apartment, Kh. No. 1053, Kapashera, New Delhi Pan:Aactp4655L (Appellant) (Respondent)

10A of the Income Tax Rules for registration of charitable or institution u/s 12A (a) of the Income Tax Act 1961. Along with the application, assessee submitted notes on activities claiming that it has launched reproductive maternal newborn child and adolescent health programme in 6 districts of Jammu and Kashmir through ‘Swasthya Slate’, a diagnostic tool. It was further stated

JUST BE FOUNDATION TRUST ,NEW DELHI vs. CIT(E) , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshram/S Just Be Foundation Commissioner Of Income Trust Flat No. 01, Yamuna Vs Tax (Exemptions), E-2, Apartments, Alaknanda, Civic Centre, New Delhi New Delhi-110019

charitable trust having one or Page 8 of 21 more similar objects. IN WITNESS WHEREOF THE EXECUTANT TRUSTEE/ SETTLOR HERETO SETS AND SUBSCRIBES HER HANDS ON THE DAY, MONTH AND YEAR FIRST ABOVE WRITTEN. 3. The applicant filed separate applications in Form Nos. 10A & 10G, each dated 11.10.2017; the former application seeking registration under section

M/S. SHRI RAJ RAJESHWARI TRUST,RISHIKESH vs. CIT(E), LUCKNOW

In the result the appeal of the assessee is allowed with above direction

Bench: Smt Diva Singh & Shri Prashant Maharishishri Raj Rajeshwari Trust, Vs. Cit(E) Gumaniwala, Amit Forest Road, Rishiesh 5, Ashok Marg, Pan:Aamts7680J Lucknow (Appellant) (Respondent)

section 2(15) of the Act and once appellant trust had led evidence to establish the construction of a school, it could not be validly held that the appellant society has so far not started any charitable activities or that the papers filed by the applicant do not represent the charitable nature of activities. 3. That the judgments relied upon

M/S. PINK FLOWERS TRUST,DEHRADUN vs. CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

charitable institution. 5. The Learned CIT has erred in law and on facts in treating the Appellant Trust as a Private Religious Trust to which Section 13(l)(b) of the Act applies at the time of assessment of income, whereas in our case the Trust is a Public Religious Trust and also that Section

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

trust or institution." Rule 17A P a g e | 20 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section

M/S. MAA SARASWATI MANDIR NYAS,NEW DELHI vs. CIT(E), CHANDIGARH

In the result, the appeal of the assessee stands allowed for

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: --------

10A, before the Ld. C.I.T. (E), Hisar on 28.10.2014. The Ld. C.I.T. (E), while examining the assessee’s application, noted that as per the Trust deed, there were only five trustees and, further, as per clauses 11(d) and 11(e) of the Trust Deed, Shri Pritam Kumar Goyal, the Founder and President Trustee was to be the lifetime President