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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

1) of the Act. The ld. AO also disallowed the accumulation of Rs. 22,00,00,000/- under section 11(2) of the Act and furthermore added back the same of Rs.14,96,91,583/- claimed as purchase cost of fixed assets and application of income. However, he thereafter allowed a deduction of Rs.1,55, 15,994/-, being the depreciation

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

12A is given by Ld. Commissioner of Income Tax on the basis of which the AO gives exemption to the assessee. It is also to be appreciated that section 11 exemption is a yearly process whereby the AO has to grant exemption under section 11 while satisfying himself in the assessment proceedings for each assessment year separately. Your honour will

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

12A is given by Ld. Commissioner of Income Tax on the basis of which the AO gives exemption to the assessee. It is also to be appreciated that section 11 exemption is a yearly process whereby the AO has to grant exemption under section 11 while satisfying himself in the assessment proceedings for each assessment year separately. Your honour will

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.

ab) of sub- section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of subsection (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently the [Principal Commissioner or] Commissioner is satisfied

HIND CHARITABLE TRUST,LUCKNOW vs. PCIT(CENTRAL), LUCKNOW

The appeal of the assessee stands allowed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

charitable objectives and it operates the Hind Institute of Medical Sciences (HIMS), which conducts MBBS and paramedical courses, and the Hind Hospital, a teaching hospital providing medical treatment to patients. 2.1 A search and seizure operation was conducted under Section 132 of the Act on 31.07.2013, at the registered office of the Trust and the premises of its trustees

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

ab-initio and thus may kindly be ordered to be quashed and Registration granted. 3. That the Ld. CIT failed to appreciate that the objects and the activities of the appellant Trust are charitable in nature and for general public utility being imparting of education as had been held by a plethora of case authorities on this aspect and when

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

ab-initio and thus may kindly be ordered to be quashed and Registration granted. 3. That the Ld. CIT failed to appreciate that the objects and the activities of the appellant Trust are charitable in nature and for general public utility being imparting of education as had been held by a plethora of case authorities on this aspect and when

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