ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. 8. The learned authorities below have erred in law as well as on facts in not allowing the charitable expenditure at Rs.20 crore, being donation to other charitable trust

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

exempt is the income which is applied by the charitable or religious trust to its charitable or religious purposes in India

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

exempt is the income which is applied by the charitable or religious trust to its charitable or religious purposes in India

INCOME TAX OFFICER-(EXEPTION), LUCKNOW vs. M/S GRAMEEN DEVELOPMENT SERVICES, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-15

charitable purpose in hands of donor trust and donor I.T.A. No.719/Lkw/2017 Assessment Year:2014-15 9 trust will not loose exemption

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable activities within the ambit of provisions of section 2(15) of Income Tax Act, 1961. 4.3 As regards the allegation of Ld. AO. that assessee has made contravention of provisions of section 13 of Income Tax Act 961, therefore exemption

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable activities within the ambit of provisions of section 2(15) of Income Tax Act, 1961. 4.3 As regards the allegation of Ld. AO. that assessee has made contravention of provisions of section 13 of Income Tax Act 961, therefore exemption

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

SAYFTY TRUST,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

trust deed have not been mentioned in the definition of charitable objects u/s 2(15) but they fall into the category of objects of general public utility. Therefore, as regards the charitable nature of objects, we do not find any hesitation to hold that the objects of the society are charitable in nature. The learned CIT (Exemptions