RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

aa) or clause (ab) of sub-section (1)] of section 12A, shall—\n(a) call for such documents or information from the trust or institution as he thinks\nnecessary in order to satisfy himself about,—\n(i) the genuineness of activities of the trust or institution; and\n(ii) the compliance of such requirements of any other

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,CHANDIGARH vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

aa) of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

SAJAN KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

SATISH DEV JAIN,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ITO (EXEMPTIONS), NEW DELHI vs. CAREER LAUNCHER EDUCATION FOUNDATION, NEW DELHI

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

12A to appellant trust by CIT(Exemptions), New Delhi vide her order dated 19.05.2015 issued u/s 12AA(3) w.e.f. A.Y. 2009-10 is contrary to facts and law and therefore, order is liable to be cancelled or quashed.” 3. Brief fact shows that assessee is a trust registered on 20/4/2006 and registered

M/S. CAREER LAUNCHER EDUCATION FOUNDATION,NEW DELHI vs. ITO (E0, NEW DELHI

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

12A to appellant trust by CIT(Exemptions), New Delhi vide her order dated 19.05.2015 issued u/s 12AA(3) w.e.f. A.Y. 2009-10 is contrary to facts and law and therefore, order is liable to be cancelled or quashed.” 3. Brief fact shows that assessee is a trust registered on 20/4/2006 and registered

UTTARANCHAL RURAL DEVELOPMENT AGENCY,DEHRADUN vs. ITO, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the Assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshuttaranchal Rural Development Vs. Ito, Agency, Exemption Circle, Panchayati Raj Bhawan, Ghaziabad Sahastrradhara Road, Dehradun, Uttarakhand (Appellant) (Respondent) Pan:Aaaju0214A Assessee By : Shri S. B. Gupta, Ca Revenue By: Shri N. G. Joseph Gangte, Cit Dr Date Of Hearing 22/10/2024 Date Of Pronouncement 18/12/2024

charitable institution registered u/s. 12A of the Act and is claiming exemption u/s. 11 of the Act. The assessee filed its return of income for the year under consideration on 23.02.2021 claiming the benefits u/s 11 of the Act. The return was accompanied with the audit report in form No.10B. Form No.10 was also filed before the due date

URMILA DEVI CHARITABLE TRUST,NEW DELHI vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

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

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

aa) of sub-section (1)] of section 12A.1 [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (N'o. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

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

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

aa) of sub-section (1)] of section 12A.1 [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (N'o. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST ,DELHI vs. ACIT CC-27 , NEW DELHI

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

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

aa) of sub-section (1)] of section 12A.1 [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (N'o. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

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

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

aa) of sub-section (1)] of section 12A.1 [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (N'o. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

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

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

aa) of sub-section (1)] of section 12A.1 [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (N'o. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner