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

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

iii) That the above exemption has been denied invoking the provisions of section\n13(3) of the Act, without giving any specific findings in this regard.\n8. The learned authorities below have erred in law as well as on facts in not allowing\nthe charitable expenditure at Rs.20 crore, being donation to other charitable trust\nregistered under section

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)

charitable activities. She pointed out that the above mentioned enquiry was necessary in view of the proviso 3 to section 80G(5)(iii), which she reproduced in her order. She also reproduced the reply of the assessee 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)

charitable activities. She pointed out that the above mentioned enquiry was necessary in view of the proviso 3 to section 80G(5)(iii), which she reproduced in her order. She also reproduced the reply of the assessee trust

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)

iii) of section 12A(1)(ac), the enquiry regarding verification of genuineness of the activities as well as charitable nature and commencement of activities, was required but in the absence of any reply, the charitable objects and genuineness of the charitable activities of the trust could not be proved. She, therefore, rejected the application filed by the assessee. However

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)

iii) of section 12A(1)(ac), the enquiry regarding verification of genuineness of the activities as well as charitable nature and commencement of activities, was required but in the absence of any reply, the charitable objects and genuineness of the charitable activities of the trust could not be proved. She, therefore, rejected the application filed by the assessee. However

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

80G, is not to act as an Assessing Officer and pronounce upon the pending assessments. Commissioner, in examining this aspect, in respect of pending assessments, in our opinion, exceeded his jurisdiction while considering the application for approval. He, as a matter of fact, stepped into the jurisdiction of Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust Versus Director

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

80G, is not to act as an Assessing Officer and pronounce upon the pending assessments. Commissioner, in examining this aspect, in respect of pending assessments, in our opinion, exceeded his jurisdiction while considering the application for approval. He, as a matter of fact, stepped into the jurisdiction of Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust Versus Director

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

80G, is not to act as an Assessing Officer and pronounce upon the pending assessments. Commissioner, in examining this aspect, in respect of pending assessments, in our opinion, exceeded his jurisdiction while considering the application for approval. He, as a matter of fact, stepped into the jurisdiction of Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust Versus Director

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

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

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

iii) of 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

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

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.

80G and hence was not applicable. As regards the decision of Lucknow Bench of Tribunal in I.T.A. No.809/Lkw/2014 dated 28/02/2015, Learned counsel for the assessee submitted that in this case the assessee had withdrawn the appeal and accordingly, the same was dismissed as withdrawn. In view of the above submissions, Learned counsel for the assessee submitted that learned CIT (Exemptions

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

In the result, both appeals of the assessee in ITA

iii) of 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

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)

iii) of clause (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

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)

iii) of clause (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

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