INCOME TAX OFFICER, SHILLONG vs. THE LITTLE STARS TRUST, ASSAM

In the result, the appeal of the Revenue is dismissed

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.64/Gty/2024 Assessment Year : 2022-23

Charitable trust and is stated to be running Educational Institutions. It filed the return of income for the A.Y. 2022-23 on 07.11.2022 disclosing Nil income after claiming exemption u/s.11 of the Act. The said return was processed by the CPC on 04.04.2023 making adjustment of Rs.4,50,33,061/-, thereby denying exemption claimed by the assessee u/s.11

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

charitable trust, who had filed a return of income declaring income of Rs. 8,66,800/-, after claiming exemption u/s 11 of the Act amounting to Rs. 16,56,00,042/-. Admittedly, the assessee had filed Form 10B on 10.02.2021, whereas the due date for filing of the said Form was 15.01.2021. Thereafter, the Ld. AO-CPC denied the exemption

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

charitable purposes, strictly in accordance with the provisions of Sections 11 of the Act. There is neither any finding nor any allegation by the Department regarding usage of funds. 3. That the appellant craves leave to add, amend, or withdraw any of the above grounds at the time of hearing.” 2. Before us, the Ld. AR vehemently argued that

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

11 and 12 shall apply in respect of any income derived from property held under trust for any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

The appeal of the Revenue is dismissed

Bench: The Ld. Cit(A) Where After A Detailed Finding The Assessee Could Succeed. The Said Finding Deserves To Be Extracted:

charitable organisation registered under Section 12A of the income-tax Act. 1961. For AY 2021-22 1 filed its return within the extended due date on 31 03:2022 vide ack no 566353530310322 declaring Gross Receipts of Rs 4,50,80,892/- of which 3.37,97,943/- was towards voluntary contribution forming part of corpus (being amount collected as contribution

NATIONAL INSTITUTE FOR TEACHER EDUCATION,KHETRI vs. INCOME TAX OFFICER, WARD 1(4), GUWAHATI , GUWAHATI

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

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

5 of 9 I.T.A. No.: 16/GTY/2024 Assessment Year: 2017-18 National Institute for Teacher Education. the Ld. AR countered that the PAN was surrendered after the assessment was made but merely because the assessee held a PAN, it does not become a separate person. No registration u/s 12A of the Act was required as the exemption

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Trusts and institutions already registered to apply afresh under section 12A(1)(ac)(i) of the Act. The assessee is an existing institution registered u/s 12AA vide order dated 14.11.2014 issued by the CIT, Jorhat. The assessee applied for fresh registration on Page 4 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Trusts and institutions already registered to apply afresh under section 12A(1)(ac)(i) of the Act. The assessee is an existing institution registered u/s 12AA vide order dated 14.11.2014 issued by the CIT, Jorhat. The assessee applied for fresh registration on Page 4 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society