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

charitable trust hitherto enjoying exemption u/s 10(23C)(vi) of the Act. There was a search and seizure action u/s. 132 of the Act in the case of the Podar Education Group on 09.01.2018 wherein the assessee was also covered. A survey action u/s. 133A was also carried out on associated entities/ individuals on the same date and subsequent dates

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

charitable trust hitherto enjoying exemption u/s 10(23C)(vi) of the Act. There was a search and seizure action u/s. 132 of the Act in the case of the Podar Education Group on 09.01.2018 wherein the assessee was also covered. A survey action u/s. 133A was also carried out on associated entities/ individuals on the same date and subsequent dates

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

CA S.K. SAXENA CHARITABLE TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

12A(1)(ac)(iii) of the Act. Consequent to the aforestated denial to grant regular registration u/s 12AB of the Act, as a corollary the application of the appellant trust seeking regular registration for 80G is also rejected by the Ld. CIT(E) by an impugned order of even date. ITAT-Lucknow Page 2 of 4 CA S K Saxena

CA S.K. SAXENA CHARITABLE TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

12A(1)(ac)(iii) of the Act. Consequent to the aforestated denial to grant regular registration u/s 12AB of the Act, as a corollary the application of the appellant trust seeking regular registration for 80G is also rejected by the Ld. CIT(E) by an impugned order of even date. ITAT-Lucknow Page 2 of 4 CA S K Saxena

JEEVAN JYOTI VIDHYA VIKAS SAMITI,ORAI vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Ys. 2021-22 To 2023-24 Jeevan Jyoti Vidhya Vikas Samiti, Vs. Cit (Exemption) Gandhi Market Orai Jalaun, Orai, U.P. Pan: Aabaj2731M (Appellant) (Respondent) Assessee By: None Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(Exemption) Under Section 12Ab(1)(Ii)(B) Of The Income Tax Act, 1961, Wherein The Ld. Cit(Exemption) Has Rejected The Application Of The Assessee For Registration Under Section 12A(1)(Ac)(Iii). The Grounds Of Appeal Are As Under:- “1- 1. That Appellant Could Not Make Compliance Of The Three Notices As Mentioned In Form-10Ad, Because The Same Was Not Served Upon Them. Accordingly, Rejection Of Application For Registration U/S 12A(1)(Ac)(Iii) Of The Act In Form-10Ab Vide Form-10Ad Is Illegal, Against The Law Of Natural Justice & Without Jurisdiction. 2. That The Appellant Reserves Right To Modify And/ Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.” 2. The Facts Of The Case Are That The Assessee Society Filed An Application On 5.04.2022 For Registration Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act In Form No. 10Ab. Accordingly, Vide Letter Dated 27.08.2022, Certain Clarifications Were Sought From The Assessee But No Reply Was Filed. A Reminder Notice Was Sent On 3.10.2022 Fixing The Date Of Compliance On 10.10.2022 But The Ld. Cit(E)

section 12A(1)(ac)(iii) of the Income Tax Act in Form No. 10AB. Accordingly, vide letter dated 27.08.2022, certain clarifications were sought from the assessee but no reply was filed. A reminder notice was sent on 3.10.2022 fixing the date of compliance on 10.10.2022 but the ld. CIT(E) 1 Jeevan Jyoti Vidhya Vikas Samiti A.Ys

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

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

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

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

section 80G(5) of the Act. 2. The assessee has raised the following grounds of appeals: GROUNDS IN ITA NO.751/LKW/2024: ITA Nos.751 & 750/LKW/2024 Page 2 of 6 1. That the appellant in the form of 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

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

section 80G(5) of the Act. 2. The assessee has raised the following grounds of appeals: GROUNDS IN ITA NO.751/LKW/2024: ITA Nos.751 & 750/LKW/2024 Page 2 of 6 1. That the appellant in the form of 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

M/S SHRI RADHE SHYAM SHRI KRISHAN EDUCATION SAMITI,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. M/S Shri Radhe Shyam Shri Krishan Vs. Shri. Jeotsnaa Johri, Cit Education Samiti, Vill. Post Kalan, Exemption, Income Tax Jalalabad, Distt. Shahjahanpur- Department, Lucknow, U.P. 242001 (Uttar Pradesh) Pan: Aaras7463D (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 26.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Denying The Registration Of The Assessee Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Exemptions) Lucknow Has Erred In Rejecting The Grant Of Registration U/S 12A Of The Income Tax Act, 1961 To The Assessee With Total Disregard To The Facts & Circumstances Of The Case. 2. The Assessee Reserves Its Right To Add, Amend, Alter Or Delete Any Ground Of Appeal At The Time Of Hearing Of Appeal.” 2. At The Very Outset, It Is Seen That The Appeal Is Delayed By 533 Days’. A Condonation Petition Has Been Filed By The Assessee In Which It Was Submitted That The Notices Were Sent To The Email Id Of The Assessee’S Former Tax Advisor Sh. Prabhjot Singh, Who Had Not Checked His Emails & Did Not Inform The Assessee Regarding The Receipt Of Notices. Furthermore, Even After Informing The Assessee, The Said Practitioner Was Of The View That The Said Order Was Rectifiable & Would Be Recalled. It Was Only After The Assessee Changed Its Tax Advisor That It Was Advised

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 in Form No. 10AB. Vide letter dated 27.8.2022, the ld. CIT (Exemption) sought certain clarifications from the assessee but no reply was filed by the assessee. He issued two more reminders to the assessee but there was no compliance to the same. The ld. CIT (Exemption) pointed out that

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

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

trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G, the ld. CIT (Exemption) noted that the application for registration under section 12AB of the act had been rejected vide his order dated 27.12.2024 and consequently, the condition laid down in clause (i) of sub section (5) of section

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

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

trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G, the ld. CIT (Exemption) noted that the application for registration under section 12AB of the act had been rejected vide his order dated 27.12.2024 and consequently, the condition laid down in clause (i) of sub section (5) of section

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

In the result, both appeals of the assessee in ITA

ac)(vi) of\nthe Income Tax Act, 1961 (“Act”, for short) along with in Form no.\n10AB. The said application had been dismissed by the Ld. CIT(E)\non the basis of non-compliance of notices by the assessee.\nDuring the course of proceedings, the Ld. CIT(E) had given\nvarious opportunity to the assessee but the assessee

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

ac)(vi) of\nthe Income Tax Act, 1961 (“Act”, for short) along with in Form no.\n10AB. The said application had been dismissed by the Ld. CIT(E)\non the basis of non-compliance of notices by the assessee.\nDuring the course of proceedings, the Ld. CIT(E) had given\nvarious opportunity to the assessee but the assessee

MIHU FOUNDATION ,NOIDA vs. CIT EXEMPTION, LUCKNOW, CIT EXEMPTION, LUCKNOW

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

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

ac) of sub section (i) of section 12A of the Income Tax Act, 1961 r.w.s. 17A of the Income Tax Rules, 1962 on 29.06.2024 seeking registration under section 12AB of the Act. The assessee had already been provisionally been registered by an order dated 8.10.2022 with the Unique Registration No.AAPCM8888EE20221. The ld. CIT(E) records that he issued notice

MIHU FOUNDATION,NOIDA vs. CIT EXEMPTION, LUCKNOW, CIT EXEMPTION, LUCKNOW

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

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

ac) of sub section (i) of section 12A of the Income Tax Act, 1961 r.w.s. 17A of the Income Tax Rules, 1962 on 29.06.2024 seeking registration under section 12AB of the Act. The assessee had already been provisionally been registered by an order dated 8.10.2022 with the Unique Registration No.AAPCM8888EE20221. The ld. CIT(E) records that he issued notice

M/S RISHBHANCHAL CHARITABLE TRUST,AGRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Trust against the action of the Ld. Commissioner of Income Tax (Exemptions), Lucknow dated 27.11.2024, wherein he was pleased to reject the applications filed by the assessee for registration u/s 12AB as well as u/s 80G(5)of the Income Tax Act, 1961 (hereinafter “the Act”). These appeals were heard together and are disposed off by this common order