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

10A has been properly filled up. He may also see whether objects of the trust are charitable or not, but it is not proper to examine application of income. The Commissioner is also not supposed to see whether any activity carried out by society is charitable in nature or not. That is not the requirement of Section

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.

10A manually and thereafter on the direction of learned CIT (Exemptions) the same was filed electronically. Learned counsel for the assessee further submitted that in reply to the questionnaire of learned CIT (Exemptions), the assessee had produced confirmation of receipt of donation of Rs.67,300/- paid to the assessee to be utilized for the objects of the assessee trust. Learned

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

charitable activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

ASHOK KIRAN CHARITABLE TRUST,BAREILLY vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Assessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 14 09 2021 Date Of Pronouncement: 02 11 2021 O R D E R

charitable activity had been showcased by the applicant, a Note (APB:18)on the activities of the applicant stood filed along with the application for registration; that the activities of the applicant were also enumerated in paragraphs 3 and 24 of the applicant’s reply dated 5.7.2018; that the audited accounts of the applicant for the years

ASHOK KIRAN CHARITABLE TRUST,BAREILLY vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Assessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 14 09 2021 Date Of Pronouncement: 02 11 2021 O R D E R

charitable activity had been showcased by the applicant, a Note (APB:18)on the activities of the applicant stood filed along with the application for registration; that the activities of the applicant were also enumerated in paragraphs 3 and 24 of the applicant’s reply dated 5.7.2018; that the audited accounts of the applicant for the years

MARKAZUL IGHASATIL KHAIRIATIL HINDIYA SOCIETY,BAREILLY vs. CIT(EXEMPTIONS), LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriamarkazul Ighasatil Khairiatil Cit(Exemption) V. Hindiya Society Income Tax Department, Mohalla Thakur Dwara Nuria Lucknow-226001. Hussainpur, Distt. Bareilly- 262305. Pan:Aaoam6484B (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Smt. Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 09 2024 Date Of Pronouncement: 18 09 2024 O R D E R

section 12A of the Act on the basis that in the Form No. 10A, i.e. application for Provisional Registration, in the “charitable purpose”. According to the Ld. CIT(E), a notice issued to the assessee on 27/08/2022, 03/10/2022 & 11/10/2022, requiring it to furnish the details of copy of Form no. 10A for F.Y. 2021-22 and copy of order received

KAILASH KUNJ DWADASH JYOTIRLING CHARITABLE TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Kailash Kunj Dwadash V. Cit (Exemption) Jyotirling Charitable Trust Lucknow 2/109, Vivek Khand Gomti Nagar, Lucknow Tan/Pan:Aadtk6869Q (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 07 01 2020 Date Of Pronouncement: 10 01 2020 O R D E R

Charitable Trust Lucknow 2/109, Vivek Khand Gomti Nagar, Lucknow TAN/PAN:AADTK6869Q (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri S. K. Madhuk, CIT (DR) Date of hearing: 07 01 2020 Date of pronouncement: 10 01 2020 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order

AKASH MEMORIAL CHARITABLE TRUST,G B NAGAR vs. CIT(E), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2024-25 Akash Memorial Charitable V. Cit(E) Trust 5Th Floor, Tc-46 Vibhuti C/O Ca Vaibhav Goel 74 Khand, Gomti Nagar Next Navyug Market 1St Floor To Lohia Hospital, Indira Ghaziabad (Up)-201001. Nagar, Lucknow-226010. Pan:Aabta8762E (Appellant) (Respondent) Appellant By: Shri Vaibhav Goel, C.A. Respondent By: Shri Amalendu Nath Mishra, Cit(Dr) Date Of Hearing: 10 02 2026 Date Of Pronouncement: 24 02 2026 O R D E R

Charitable v. CIT(E) Trust 5th Floor, TC-46 Vibhuti C/o CA Vaibhav Goel 74 Khand, Gomti Nagar next Navyug Market 1st Floor to Lohia Hospital, Indira Ghaziabad (UP)-201001. Nagar, Lucknow-226010. PAN:AABTA8762E (Appellant) (Respondent) Appellant by: Shri Vaibhav Goel, C.A. Respondent by: Shri Amalendu Nath Mishra, CIT(DR) Date of hearing: 10 02 2026 Date of pronouncement

DIVYANG DEVELOPMENT SOCIETY,KANPUR vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Divyang Development Society V. Cit (Exemptions) 119/530, Darshan Purwa Lucknow Kanpur Tan/Pan:Aactd5039N (Appellant) (Respondent) Appellant By: Shri Ashish Agrawal, Advocate Respondent By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 10 10 2019 Date Of Pronouncement: 11 10 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit (Exemption), Lucknow, Rejecting The Application For Grant Of Registration Under Section 12A(1) Of The Income Tax Act, 1961. 2. The Assessee Has Taken As Many As Six Grounds Of Appeal, But The Main Issue Raised, Vide Ground No.2, Is That The Ld. Cit(A) Was Wrong In Rejecting The Application Under Section 12A Of The Act, Without Affording Reasonable Opportunity To The Appellant Society To Present Its Case. 3. The Facts Of The Case Are That The Assessee Filed An Application For Registration Under Section 12A(A) Of The Income-Tax Act, 1961 In Form 10A, On 1/2/2019 With The Cit (Exemptions), Lucknow. The Ld. Cit (Exemptions) Issued A Letter, Dated 26/7/2019 To The Assessee Calling For Specific Queries Regarding The Application For Registration U/S Ita No.496/Lkw/2019 Page 2 Of 3

section 12A(a) of the Income-tax Act, 1961 in form 10A, on 1/2/2019 with the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) issued a letter, dated 26/7/2019 to the assessee calling for specific queries regarding the application for registration u/s ITA No.496/LKW/2019 Page 2 of 3 12A of the Act, for compliance on 7/8/2019. On this date, i.e., 7/8/2019