LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, 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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society Territory of (23B), (23C), Chandigarh (23F), (23FA), (24), (46) and (47) of Section 10, Section 11, Section 12, Section 13A and section 13B of the Income tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial Number 50 to 68 specified in the notification of Government

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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society Territory of (23B), (23C), Chandigarh (23F), (23FA), (24), (46) and (47) of Section 10, Section 11, Section 12, Section 13A and section 13B of the Income tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial Number 50 to 68 specified in the notification of Government

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

Trust Society Jindal Charitable Society Florence Nighingale Educational Society Territory of (23B), (23C), Chandigarh (23F), (23FA), (24), (46) and (47) of Section 10, Section 11, Section 12, Section 13A and section 13B of the Income tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial Number 50 to 68 specified in the notification of Government

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

MMTC LTD vs. DCIT, CIRCLE-5(1),,

In the result, the assessees’ appeals are allowed

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

trusts/ societies for personal use and unexplained investments. The cases belonging to Smt Sudha Gupta and Shri Devendra Gupta group including the assessee were centralized to Central Circle 29 from Circle (Exemptions) 1(1), Delhi vide order passed under Section 127 of the Act dated 15-11- 2022. The learned assessing officer i.e. Central Circle 29 Delhi was Page

RAJ KRISHAN JAIN CHARITABLE TRUST,NEW DELHI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION) NEW DELHI, NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumarassessment Year: 2024-25 Raj Krishan Jain Charitable Vs. Cit(Exemption) Trust, Shakahar Building 1 New Delhi Ansari Road, Darya Ganj, Delhi-110002 Pan No.Aabtr2342F (Appellant) (Respondent) Appellant By Sh. C. S. Aggarwal, Sr. Advocate Sh. Uma Shankar, Advocate Ms. Pushpa Sharma, Advocate Sh. D.B. Jain, Ca Respondent By Sh. P.N. Baranwal, Cit Dr Date Of Hearing: 07/05/2024 Date Of Pronouncement: 05/06/2024 Order Per Sudhir Kumar, Jm:

charitable trust. The assessee filed application for registration the trust in form no.10AB under Section 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) issued a questionnaire dated 08.11.2023 with a request to furnish the certain details/ documents / clarifications. The assessee responded the notice but the CIT(E) vide his order in Form

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

ac) of sub-section (1) of section 12A on that date for grant of registration. 14.4 However, as far as provision of cancellation of the registration provided by subsection (4) of section 12AA is concerned, sub-section (4) of section 12AB brings into place a completely new self-contained procedural code for conducting inquiry about ‘specified violations’, cancelling registration

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

1) of section 12AA, as the case may be and not section 12A of the Act. 10. Then with regard to ground no. 9 it was submitted that 'Specified violation', if any, existed prior to 01.04.2022 cannot be the basis for invoking section 12AB(4) of the Act. Ld. Sr. Counsel contended that 'Specified violations' were inserted in sub-section

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

12 ITA No. 4961/Del/2015 & CO No. 185/Del/2016 AY 2011-12 Om Charitable Trust property. It does not provide that such immovable property must be meant for any specific purpose. ThereforeMhere is nothing wrong in explanation of assessee-society in purchasing the properties. In the case of Shri SUrat Panjarapole Trust vs. AC IT (supra), it was helcTthat

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

AC) in section 12(1) of the Act, the registration of the society was renewed from AY 2022-23 to AY 2026-27 vide registration dated 24-09- 2021 (Refer page no. 102 to 104 of PB). Thus, the assessee society has been granted/renewed registration u/s 12A by the Income Tax department from inception i.e. FY 1994-05 till

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Charitable Trust, constituted vide Trust Deed dates 02.09.2022 Theof the Trust Deed is enclosed herewith as Annexure-"A". 02. That the Trust was granted a provisional registration vide order dated 04.10.2022 having unique Registration No. ABETS8469GE20221 issued for the period from AY 2023-24 to AY 2025-26. Theof provisional registration dated 04.10.2022 is enclosed herewith as Annexure

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION ,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Charitable Trust, constituted vide Trust Deed dates 02.09.2022 Theof the Trust Deed is enclosed herewith as Annexure-"A". 02. That the Trust was granted a provisional registration vide order dated 04.10.2022 having unique Registration No. ABETS8469GE20221 issued for the period from AY 2023-24 to AY 2025-26. Theof provisional registration dated 04.10.2022 is enclosed herewith as Annexure

VIR SEWA MANDIR,NEW DELHI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION) NEW DELHI, NEW DELHI

Appeal is allowed for statistical purposes

Bench: Shri M Balaganeh & Shri Vimal Kumarasstt. Year: 2024-25

12 A of the Act throughout ) on the mere ground that in the application made in Form No.10AB of the Income- Tax Rules, section 12A(1)(ac)(ii) of the Income Tax Act had inadvertently been typed on account of typographical error instead of section 12A(1)(ac)(iii) of the Act. 2. That the learned CIT(Exemption) has further