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)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust

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)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust

SHRI AGRASEN SEWA TRUST,MEERUT vs. CIT EXEMPTION, LUCKNOW

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 12A/12AA of Income Tax Act, 1961 (“Act”, for short). The grounds of appeal of the assessee are as under: - “1. The CIT(E) erred in law and on facts in denying registration u/s 12AB of the Act solely on the ground that the activities of the assessee-trust could not be established as charitable though