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

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. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

House, Circle 1 (1), Bahadurshah Zafar Marg, New Delhi. New Delhi – 110 002. (PAN : AAACY4625Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saurabh Soparkar, Sr. Advocate Shri Ankit Agarwal, CA Ms. Anjali Agarwal, CA REVENUE BY : Shri G.C. Srivastava, Special Counsel Shri Kalrav Malhotra, Advocate Shri Mayank Patawari, CA Date of Hearing : On various dates and last hearing on 02.03.2022 Date

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

12A of the Act. The main objective of the trust was to promote the education, welfare activities and health consciousness among the society for the use of general public having motto as ‘Co-existence of all faiths as one race’ for enhancement of education, welfare of humanities and good health. A search and seizure action

DCIT, CENTRAL CIRCLE, NOIDA vs. PGP CHARITABLE TRUST, DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amit Shukla & Shri M. Balaganesh

12A of the Act. The main objective of the trust was to promote the education, welfare activities and health consciousness among the society for the use of general public having motto as ‘Co-existence of all faiths as one race’ for enhancement of education, welfare of humanities and good health. A search and seizure action

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. ADDL.CIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

12A and assessee is not charitable entity and has further erred in holding that the assessee is conducting its affairs on commercial lines and further erred in taxing the surplus of Rs.77,27,50,277/" at maximum marginal rate and that too by recording incorrect facts and findings and without observing the principles of natural justice. 2. That having regard

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. ADDL.CIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

12A and assessee is not charitable entity and has further erred in holding that the assessee is conducting its affairs on commercial lines and further erred in taxing the surplus of Rs.77,27,50,277/" at maximum marginal rate and that too by recording incorrect facts and findings and without observing the principles of natural justice. 2. That having regard

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. DCIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

12A and assessee is not charitable entity and has further erred in holding that the assessee is conducting its affairs on commercial lines and further erred in taxing the surplus of Rs.77,27,50,277/" at maximum marginal rate and that too by recording incorrect facts and findings and without observing the principles of natural justice. 2. That having regard

UMAK EDUCATION TRUST,DELHI vs. JCIT (E), RANGE- 2 , DELHI

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

12A of the Income Tax Act, 1961 vide Order NO DIT(E)/12A/2006- 07/U-259/1459 dated 22.01.2007 and also notified u/s 80G(5)(vi) vide order no.DIT(E)/2009-10/U-259/2095 dated 23.10.2009. The assessee trust is running Institute namely "Institute for International UMAK Education Trust Vs. JCIT(E), Management and Technology ("IIMT") at Gurgaon. The assessee is a trust