ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

delay in filing of Form 10B and condonation thereof vis a vis the circulars issued by CBDT in exercise of powers vested under section 119(2)(a) of the Income Tax Act, 1961 came up before the Hon’ble High Court of Judicature at Bombay in the case of Little Angels Education Society Vs Union of India and Others

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

GURU MAHIMA ASHRAM,MATHURA vs. CIT, EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

charitable nature\nand genuineness of the trust's activities are well-established and\nduly supported by facts and records.”\n3. The present appeal is barred by limitation for 87 days. The\nassessee has filed an application seeking condonation of delay

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal

GALLANTT FOUNDATION (FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

charitable activities. She pointed out that the above mentioned enquiry was necessary in view of the proviso 3 to section 80G(5)(iii), which she reproduced in her order. She also reproduced the reply of the assessee trust to the said notice and the income and expenditure account and hereto she recorded her AY-2023-24 Gallant Foundation (formerly known

GALLANTT FOUNDATION( FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

charitable activities. She pointed out that the above mentioned enquiry was necessary in view of the proviso 3 to section 80G(5)(iii), which she reproduced in her order. She also reproduced the reply of the assessee trust to the said notice and the income and expenditure account and hereto she recorded her AY-2023-24 Gallant Foundation (formerly known

UDAAN SEWA SAMITI,KANPUR NAGAR vs. CPC BANGLORE, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

condone the delay in filing Form 10B and, therefore, dismissal of assessee’s appeal, for failure to have filed Audit Report in Form 10B, by the Ld. First Appellate Authority was in order. 8.1 However, it is seen that much water has flown since this order of ITAT Ahmedabad Bench and the ITAT, Delhi Bench very recently in ITA No.625/DEL/2024

GURUSTHALI SANTHAN AIWAM SHIKSHA PRASAR SAMITI,MEERUT vs. CIT(EXEMPTION),, LUCKNOW

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: N.A. Gurusthali Santhan Aiwam V. The Cit(Exemption) Shiksha Prasar Samiti Lucknow 62/2, Civil Line, Saket Road Near Dhanwantri Hospital Meerut (U.P) Tan/Pan:Aabtg8951F (Appellant) (Respondent)

charitable Trust deserves for grant of registration U/s 12AA of the Act. ITA No.150/LKW/2022 Page 3 of 6 2.2 Since the Additional Grounds raised by the assessee- society are, in fact, revised grounds of appeal not requiring any fresh material to be gone into, after hearing both the parties, they are being admitted. 3.0 The Ld. Authorized Representative

M/S. BAL KALYAN SAMITI SARASWATI VIDHYA MANDIR INTER COLLEGE,RAMPUR vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.- N.A. M/S Bal Kalyan Samiti, Saraswati Cit (Exemption), Vidhya Mandir Inter College, Near Vs. Lucknow Mandi Samiti, Milak, Rampur, 244921, U.P. Pan:Aacab8257F (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of Cit(Exemption), Rejecting The Application Of The Assessee Under Section 10(23C)(Vi). The Grounds Of Appeal Preferred Are As Under:-

delay of 33 days is condoned and the case is admitted for hearing on its merits. 3. The facts of the case are that the assessee is a Society registered with the Society and Firms, Uttar Pradesh running educational institutions called, “Saraswati Shishu Mandir” and, “Saraswati Vidhya Mandir” at Milak, District Rampur. The assessee moved an application for registration

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

THE MORADABAD BRANCH OF INDIA MEDICAL ASSOCIATION,MORADABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 The Moradabad Branch Of India V. The Commissioner Of Income Medical Association Tax (Exemptions) Ima Bhawan, Opp. Ssp Office Lucknow Court Compound, Civil Lines Moradabad Tan/Pan:Aacar2817P (Appellant) (Respondent) Appellant By: Shri Sourabh Gupta, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 13 08 2024 Date Of Pronouncement: 30 09 2024 O R D E R

trust are charitable in nature and therefore all the more there is no justification in refusing to register the appellant under section 12A of the Income Tax Act. 5. That the various observations made by the Ld. Commissioner of Income Tax (Exemptions) are on hypothesis surmises and in any view of the matter he is not justified in refusing

SAI SEVA SANSTHAN,KANPUR vs. COMMISSIONER OF INCOME TAX, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

Trust is carrying charitable activities of running Old Age Shelters and Ghaushala u/s 2(15) of the Income Tax Act, 1961 and has applied for registration u/s 80G(5) (iv) of the Income Tax Act, 1961 which has been rejected by Id. CIT (Exemption) u/s 80G(5)(ii)(b)(B)of the Income Tax Act, 1961 on account of noncompliance

SAI SEVA SANSTHAN,KANPUR vs. COMMISSIONER OF INCOME TAX , LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

Trust is carrying charitable activities of running Old Age Shelters and Ghaushala u/s 2(15) of the Income Tax Act, 1961 and has applied for registration u/s 80G(5) (iv) of the Income Tax Act, 1961 which has been rejected by Id. CIT (Exemption) u/s 80G(5)(ii)(b)(B)of the Income Tax Act, 1961 on account of noncompliance