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already enjoyed exemption due to provisional registration under both sections 12A and 80G, and the same had not been withdrawn by the ld. CIT(Exemption), no prejudice was caused to the assessee and therefore, there was no reason to restore the matter back to the file

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already enjoyed exemption due to provisional registration under both sections 12A and 80G, and the same had not been withdrawn by the ld. CIT(Exemption), no prejudice was caused to the assessee and therefore, there was no reason to restore the matter back to the file

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)

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

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 had commenced and that no income or part thereof

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 had commenced and that no income or part thereof

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

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 did not\ncomply

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

In the result, both appeals of the assessee in ITA

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 did not\ncomply

TULSI GRAMODYOG SEWA SAMITI,LUCKNOW vs. THE CIT (EXEMPTIONS), LUCKNOW, LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Trust against the action of the Ld. Commissioner of Income Tax (Exemptions), Lucknow dated 04.11.2022, wherein he was pleased to reject the applications filed by the assessee for registration u/s 80G(vi) of the Income Tax Act, 1961 (hereinafter “the Act”) as well as u/s 12AA(3) of the Act. These appeals were heard together and are disposed

TULSI GRAMODYOG SEWA SAMITI,,LUCKNOW vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Trust against the action of the Ld. Commissioner of Income Tax (Exemptions), Lucknow dated 04.11.2022, wherein he was pleased to reject the applications filed by the assessee for registration u/s 80G(vi) of the Income Tax Act, 1961 (hereinafter “the Act”) as well as u/s 12AA(3) of the Act. These appeals were heard together and are disposed

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

vi) and also 80G of the Act. Pursuant to such provisional registrations the assessee seeking grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable trust / institution trust e-filed an application in Form No 10AB on 30/09/2023. Further in addition to above the assessee trust by application Form 10AB of even date had also applied

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

vi) and also 80G of the Act. Pursuant to such provisional registrations the assessee seeking grant of regular registration u/s 12A(1)(ac)(iii) under the category of charitable trust / institution trust e-filed an application in Form No 10AB on 30/09/2023. Further in addition to above the assessee trust by application Form 10AB of even date had also applied