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)

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 order dtd.27/01/2023, rejected the appellant's application filed in Form 10AB for registration under clause (iii) of the first proviso to Section

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

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

7 for subsequent AY 2018-19 was filed on 17.11.2018. The Ld. DR had no objection to the source of deposit but relied upon the order of the Ld. CIT(A) in support of the claim that the assessee was a separate legal entity than the trust and hence separately assessable. 4.3. We have considered the submissions made. The provisions