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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

charitable Trust or Institution may accumulate or set apart, the whole or part of its income for application to such purposes. Such income, so accumulated, or set apart, shall not be included in the total income of the Trust in the year of receipt of income. Such person has to furnish a statement in the prescribed form, i.e., Form no.10

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

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

charitable activities of the institution, in respect of which nothing adverse had been found during search proceedings in Charak group on 19.01.2019. Therefore, its expenditure was liable to be allowed. It also filed an affidavit pointing out the reasons for delay and submitting that since it had never received the intimation under section 143(1), it had requested

RASHEEDA MEMORIAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Rasheeda Memorial Trust V. The Cit (Exemption) Flat No.501, 4Th Floor Lucknow Ashoka Apartment Kaiserbagh, Lucknow Tan/Pan:Aactr8980N (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 28 07 2022 Date Of Pronouncement: 10 08 2022 O R D E R

charitable activities of the trust. In this regard detailed submission with supporting evidence regarding objects, activities, bank accounts, bills and vouchers were submitted on 20.12.2017. 5. The rejection by Ld. C.I.T.(Exemption) on the basis of technical reasons without confronting the same is contrary to the facts, law and principle of natural justice without allowing an opportunity to have

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

charitable nature\nand genuineness of the trust's activities are well-established and\nduly supported by facts and records.\"\n\n3. The present appeal is barred by limitation for 87 days. The\nassessee has filed an application seeking condonation of delay

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

delay in filing of Form 10B and condonation thereof vis a vis the circulars issued by CBDT in exercise of powers vested under section 119(2)(a) of the Income Tax Act, 1961 came up before the Hon’ble High Court of Judicature at Bombay in the case of Little Angels Education Society Vs Union of India and Others

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

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

In the result, both appeals of the assessee in ITA

charitable nature\nand genuineness of the trust's activities are well-established and\nduly supported by facts and records.”\n3. The present appeal is barred by limitation for 87 days. The\nassessee has filed an application seeking condonation of delay

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)

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal

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)

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal

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 to the said notice and the income and expenditure account and hereto she recorded her AY-2023-24 Gallant Foundation (formerly known

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 to the said notice and the income and expenditure account and hereto she recorded her AY-2023-24 Gallant Foundation (formerly known

VIVEKANAND JI EDUCATION TRUST,VARANASI vs. COMMISSIONER OF INCOMETAX (EXEMPTION), LUCKNOW

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

Bench: Shri A. D. Jain & Shri T. S. Kapoorasstt Yrs:N.A Vivekanand Ji Education Trust, Vs. Cit(Exemption), Vill., Maheshpur Suddhipur Lucknow Shivpur, Varanasi Pan: Aabtv 6011D (Appellant) (Respondent)

charitable causes. It is however submitted that as experienced in past, one cannot fight the course of nature; accordingly the application seeking condonation of delay in moving the court is submitted with the above averments and no more. I.T.A. No.453/Lkw/2019 3 8. The delay getting occasion due to the above mentioned reasons was inadvertent and not deliberate. There

BHALCHANDRA EDUCATIONAL TRUST,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTIONS), LUCKNOW

In the result, the appeal in I

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

Trust, Vs. CIT (Exemptions), 32A, Chandra Lok, Aliganj, Lucknow. Lucknow. PAN:AABTB4504D (Appellant) (Respondent) Appellant by Shri Shyam Lall, C.A. Respondent by Shri Harish Gidwani, D.R. Date of hearing 17/05/2022 Date of pronouncement 19/05/2022 O R D E R PER T. S. KAPOOR, A.M. These appeals have been filed by the assessee against separate order of learned CIT(A) dated

BHALCHANDRA EDUCATIONAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal in I

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

Trust, Vs. CIT (Exemptions), 32A, Chandra Lok, Aliganj, Lucknow. Lucknow. PAN:AABTB4504D (Appellant) (Respondent) Appellant by Shri Shyam Lall, C.A. Respondent by Shri Harish Gidwani, D.R. Date of hearing 17/05/2022 Date of pronouncement 19/05/2022 O R D E R PER T. S. KAPOOR, A.M. These appeals have been filed by the assessee against separate order of learned CIT(A) dated

BHALCHANDRA EDUCATIONAL TRUST,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTIONS), LUCKNOW

In the result, the appeal in I

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

Trust, Vs. CIT (Exemptions), 32A, Chandra Lok, Aliganj, Lucknow. Lucknow. PAN:AABTB4504D (Appellant) (Respondent) Appellant by Shri Shyam Lall, C.A. Respondent by Shri Harish Gidwani, D.R. Date of hearing 17/05/2022 Date of pronouncement 19/05/2022 O R D E R PER T. S. KAPOOR, A.M. These appeals have been filed by the assessee against separate order of learned CIT(A) dated

UDAAN SEWA SAMITI,KANPUR NAGAR vs. CPC BANGLORE, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

condone the delay in filing Form 10B and, therefore, dismissal of assessee’s appeal, for failure to have filed Audit Report in Form 10B, by the Ld. First Appellate Authority was in order. 8.1 However, it is seen that much water has flown since this order of ITAT Ahmedabad Bench and the ITAT, Delhi Bench very recently in ITA No.625/DEL/2024