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

In the result, both appeals of the assessee in ITA No

charitable trust\nregistered under section 12A and having recognition under section 80G(5) is also\nagainst law.\n9. While passing

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)

trust for registration under section 12A / approval under section 80G of the Act. Furthermore, on going through the paper book filed by the ld. Authorized Representative, we find that there is no basis to the observation of the ld. CIT(Exemption) that the assessee has failed to file supporting documentary evidences with regard to the charitable

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)

trust for registration under section 12A / approval under section 80G of the Act. Furthermore, on going through the paper book filed by the ld. Authorized Representative, we find that there is no basis to the observation of the ld. CIT(Exemption) that the assessee has failed to file supporting documentary evidences with regard to the charitable

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

charitable nature of the trust activities. Moreover, since the trust already enjoyed exemption due to provisional registration under both sections 12A and 80G

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

charitable nature of the trust activities. Moreover, since the trust already enjoyed exemption due to provisional registration under both sections 12A and 80G

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 or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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 or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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)

charitable purposes. Accordingly, he rejected the application for registration of the trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G

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)

charitable purposes. Accordingly, he rejected the application for registration of the trust under section 12AB and also cancelled its provisional registration dated 29.04.2023. 5. With regard to the application under section 80G

MAA NARMADA GANGA ANNAKSHETRA,RISHIKESH vs. CIT EXEMPTION, LUCKNOW

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trust under section 80G(5) of the Income Tax Act, 1961 on 28.05.2024, in Form No.10B, as per the provisions of Rule 17A of the Income Tax Rules, 1962. In response to the notices issued to the assessee, the assessee was required to furnish documentary evidences to substantiate the charitable

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

In the result, both appeals of the assessee in ITA

section 80G(5),\nabove mentioned enquiry letters requiring such documents and information were sent to\nverify the genuineness of the activities as well as charitable nature and commencement of\nthe activities. In absence of any reply, charitable object and genuineness of the charitable\nactivities of the assessee trust

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

section 80G(5),\nabove mentioned enquiry letters requiring such documents and information were sent to\nverify the genuineness of the activities as well as charitable nature and commencement of\nthe activities. In absence of any reply, charitable object and genuineness of the charitable\nactivities of the assessee trust

KIRTI MAHAL SATSANG BHAWAN TRUST,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 12AB of the I.T. Act and for approval u/s 80G(5) of the I.T. Act was rejected by learned CIT (Exemptions) on the ground that the assessee was not carrying out any substantial charitable activity, as per objects of the trust

KIRTI MAHAL SATSANG BHAWAN TRUST,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 12AB of the I.T. Act and for approval u/s 80G(5) of the I.T. Act was rejected by learned CIT (Exemptions) on the ground that the assessee was not carrying out any substantial charitable activity, as per objects of the trust

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

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

SHANTI NIKETAN SHIKSHA SAMITI,MATHURA vs. CIT(EXEMPTION), LUCKNOW

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

trust, applied for registration under Section 80G(5) of the Income Tax Act, 1961. The CIT(E) rejected the application, citing insufficient documentary evidence to support the charitable

SHRI BHAGWAN AVADH BIHARI RAMANUJ SEVA TRUST AYODHYA,FAIZABAD vs. CIT EXEMPTION, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 80G(5) of the Act on the ground that the assessee had not provided the (1) details of the expenses incurred on charitable activities alongwith supporting documentary evidence to prove the genuineness of the activities and its charitable nature and (2) certificate declaring that the activities of the trust

SHRI BHAGWAN AVADH BIHARI RAMANUJ SEVA TRUST AYODHYA,AYODHYA vs. CIT EXEMPTION, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 80G(5) of the Act on the ground that the assessee had not provided the (1) details of the expenses incurred on charitable activities alongwith supporting documentary evidence to prove the genuineness of the activities and its charitable nature and (2) certificate declaring that the activities of the trust