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32 results for “charitable trust”+ Section 80G(5)(vi)clear

Sorted by relevance

Mumbai208Pune191Delhi174Kolkata125Jaipur124Ahmedabad97Bangalore85Chennai80Surat40Chandigarh34Lucknow32Rajkot29Hyderabad27Indore26Nagpur24Amritsar15Agra13Raipur11Visakhapatnam9Cochin9Karnataka7Cuttack6Jodhpur6Panaji6Allahabad5Jabalpur4Patna3Punjab & Haryana2Dehradun2Telangana2Varanasi2Rajasthan1SC1Calcutta1

Key Topics

Section 12A104Section 1143Exemption30Section 2(15)28Section 80G(5)26Section 80G21Section 1516Natural Justice13Section 143(3)8

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

ITA 296/LKW/2023[2023-24]Status: DisposedITAT Lucknow30 Sept 2024AY 2023-24

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

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 80(5)Section 80G(5)Section 80G(5)(i)

80G(5)(ii)(b) of the Act and therefore, after receipt of such advice, the assessee promptly filed the appeal before the ITAT, Lucknow on 25.09.2023. However, these appeals were late by eight days and it was prayed that in view of the aforesaid circumstances, the delays may kindly be condoned. 5. We have duly considered the reasons and feel

Showing 1–20 of 32 · Page 1 of 2

Section 1488
Survey u/s 133A8
Addition to Income7

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

ITA 297/LKW/2023[2023-24]Status: DisposedITAT Lucknow30 Sept 2024AY 2023-24

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

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 80(5)Section 80G(5)Section 80G(5)(i)

80G(5)(ii)(b) of the Act and therefore, after receipt of such advice, the assessee promptly filed the appeal before the ITAT, Lucknow on 25.09.2023. However, these appeals were late by eight days and it was prayed that in view of the aforesaid circumstances, the delays may kindly be condoned. 5. We have duly considered the reasons and feel

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

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

5. For the reasons stated in aforesaid judgment, the question raised in this appeal is answered against Revenue. Page 23 of 86 (UP AWAS EVAM VIKAS PARISHAD) 6. Appeal is accordingly dismissed.” 18.1 The Hon'ble High Court, it is seen, has relied on its decision in the case of Yamuna Expressway Industrial Development Authority. It would be appropriate

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

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

5. For the reasons stated in aforesaid judgment, the question raised in this appeal is answered against Revenue. Page 23 of 86 (UP AWAS EVAM VIKAS PARISHAD) 6. Appeal is accordingly dismissed.” 18.1 The Hon'ble High Court, it is seen, has relied on its decision in the case of Yamuna Expressway Industrial Development Authority. It would be appropriate

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

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

5. For the reasons stated in aforesaid judgment, the question raised in this appeal is answered against Revenue. Page 23 of 86 (UP AWAS EVAM VIKAS PARISHAD) 6. Appeal is accordingly dismissed.” 18.1 The Hon'ble High Court, it is seen, has relied on its decision in the case of Yamuna Expressway Industrial Development Authority. It would be appropriate

M/S. ACADEMY OF MASS COOMUNICATION,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal is allowed

ITA 647/LKW/2018[NA]Status: DisposedITAT Lucknow20 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. M/S Academy Of Mass Communicaton V. Cit (Exemption) 21, Bilhera House, Rk Tandon Road Lucknow Near Kotwali, Kaiserbagh Lucknow Tan/Pan:Aaata8405F (Appellant) (Respondent) Appellant By: Shri Samrat Chanrda, Fca Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 16 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R Per A. D. Jain, V.P.:

For Appellant: Shri Samrat Chanrda, FCAFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12ASection 80G(5)Section 80G(5)(vi)

section 80G(5)(vi) of the Income Tax Act: ‘3. I have considered the material available on record. It is important to note that as per norms mandated by law mere submission of documents is not the sole criteria for approval u/s 80G(5) of the Income Tax Act, 1961. The approval u/s 80G(5) is not a mechanical process

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

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

ITA 391/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

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

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

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

ITA 390/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

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

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

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

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

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

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

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

ITA 276/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

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

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

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

ITA 277/LKW/2025[2025-26]Status: DisposedITAT Lucknow26 Sept 2025AY 2025-26

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

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 80GSection 80G(5)

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

NAVNIRMAN CHARITRA PRAKASH SEVA SAMITI,GONDA vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

ITA 711/LKW/2019[NA]Status: DisposedITAT Lucknow27 Apr 2022

Bench: Shri A.D Jain & Shri T.S. Kapoorn.A. Nav Nirman Charitra Prakash Seva Vs. Cit(Exemption), Samiti, C/O Ram Deo Tiwari, Kindhaura, Lucknow Tarabganj, Gonda (U.P.) Pan Aaean 2174K (Appellant) (Respondent) Appellant By Shri Babloo Tiwari, Society Member Smt. Sheela Chopra, Cit(Dr) Respondent By Date Of Hearing 06/04/2022 Date Of Pronouncement 27/04/2022

Section 12ASection 12A(1)Section 80GSection 80G(5)Section 80G(5)(vi)

charitable in nature and once the assessee society is in possession of registration under section 12AA of the Act, granting of approval under section 80G(5)(vi) of the Act, in our opinion, is consequential. 6. It is well settled position of law that at the time of granting approval under Section 80G of the Act, what

SAYFTY TRUST,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 285/LKW/2019[NA]Status: DisposedITAT Lucknow16 Dec 2020

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:N.A.

Section 12A

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

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

The appeals of the assessee stand allowed for statistical purposes

ITA 595/LKW/2024[Not Applicable]Status: DisposedITAT Lucknow22 Apr 2025

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Jitender Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 80GSection 80G(5)

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,AYODHYA vs. CIT EXEMPTION, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

ITA 594/LKW/2024[Not Applicable]Status: DisposedITAT Lucknow22 Apr 2025

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Jitender Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 80GSection 80G(5)

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

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

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

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. 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

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

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

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

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

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

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