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)

11 or 12 of the Act. To illustrate this position a few of the cases need to be mentioned as under: (a) FIIT Jee Foundation for Education Research and Training reported in 175 taxmann.com 260 (Delhi), order dated 29.04.2025. I.T.A. No. 81/GTY/2025 CO No. 03/GTY/2025 North East Society of Sisters of the Holy Cross (b) Laxmannarayan Dev Shrishan Seva Khendra

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

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

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

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

6. Thereafter, on 20/01/2023, the appellant in compliance to the aforesaid notice dtd.30/12/2022, submitted all the requisitioned documents, including its activity report, plan of action, supporting documents establishing its ongoing charitable activities, details of donations, declarations, etc. 7. Despite the appellant's full compliance and submission of all details as requisitioned vide notice dtd.30/12/2022, the Ld. CIT(E), Kolkata, vide

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

charitable institutions, it applied for fresh registration and was granted registration on Form No. 10AC by the ld. CIT (Exemption) which was valid from AY 2021-22 to AY 2026-27. In the written submissions filed in the course of appeal for AY 2021-22 (which is a fact applicable for the A.Y. 2020-21 as well), the assessee

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

charitable institutions, it applied for fresh registration and was granted registration on Form No. 10AC by the ld. CIT (Exemption) which was valid from AY 2021-22 to AY 2026-27. In the written submissions filed in the course of appeal for AY 2021-22 (which is a fact applicable for the A.Y. 2020-21 as well), the assessee

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

Section 10(23C)(iiiad) of the Act for the impugned A.Y. are as under: “Any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed.” 4.4. The assessee submitted that