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)

delay in filing of both appeals on account of ignorance of the passing of orders, is hereby condoned. 3. The facts of the case are, that the assessee filed an application dated 13.08.2022 for registration under section 12A(1)(ac

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)

delay in filing of both appeals on account of ignorance of the passing of orders, is hereby condoned. 3. The facts of the case are, that the assessee filed an application dated 13.08.2022 for registration under section 12A(1)(ac

UTTAR PRADESH CRICKET ASSOCIATION,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

delay of 138 is condoned. 3. The facts of the case are that the assessee filed an application in Form No.10 AB for registration under section 12A(1)(ac

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)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse 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)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust

JEEVAN JYOTI VIDHYA VIKAS SAMITI,ORAI vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Ys. 2021-22 To 2023-24 Jeevan Jyoti Vidhya Vikas Samiti, Vs. Cit (Exemption) Gandhi Market Orai Jalaun, Orai, U.P. Pan: Aabaj2731M (Appellant) (Respondent) Assessee By: None Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(Exemption) Under Section 12Ab(1)(Ii)(B) Of The Income Tax Act, 1961, Wherein The Ld. Cit(Exemption) Has Rejected The Application Of The Assessee For Registration Under Section 12A(1)(Ac)(Iii). The Grounds Of Appeal Are As Under:- “1- 1. That Appellant Could Not Make Compliance Of The Three Notices As Mentioned In Form-10Ad, Because The Same Was Not Served Upon Them. Accordingly, Rejection Of Application For Registration U/S 12A(1)(Ac)(Iii) Of The Act In Form-10Ab Vide Form-10Ad Is Illegal, Against The Law Of Natural Justice & Without Jurisdiction. 2. That The Appellant Reserves Right To Modify And/ Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.” 2. The Facts Of The Case Are That The Assessee Society Filed An Application On 5.04.2022 For Registration Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act In Form No. 10Ab. Accordingly, Vide Letter Dated 27.08.2022, Certain Clarifications Were Sought From The Assessee But No Reply Was Filed. A Reminder Notice Was Sent On 3.10.2022 Fixing The Date Of Compliance On 10.10.2022 But The Ld. Cit(E)

ac)(iii) of the Income Tax Act in Form No. 10AB. Accordingly, vide letter dated 27.08.2022, certain clarifications were sought from the assessee but no reply was filed. A reminder notice was sent on 3.10.2022 fixing the date of compliance on 10.10.2022 but the ld. CIT(E) 1 Jeevan Jyoti Vidhya Vikas Samiti A.Ys. 2021-22 to 2023-24 records

M/S SHRI RADHE SHYAM SHRI KRISHAN EDUCATION SAMITI,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. M/S Shri Radhe Shyam Shri Krishan Vs. Shri. Jeotsnaa Johri, Cit Education Samiti, Vill. Post Kalan, Exemption, Income Tax Jalalabad, Distt. Shahjahanpur- Department, Lucknow, U.P. 242001 (Uttar Pradesh) Pan: Aaras7463D (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 26.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Denying The Registration Of The Assessee Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Exemptions) Lucknow Has Erred In Rejecting The Grant Of Registration U/S 12A Of The Income Tax Act, 1961 To The Assessee With Total Disregard To The Facts & Circumstances Of The Case. 2. The Assessee Reserves Its Right To Add, Amend, Alter Or Delete Any Ground Of Appeal At The Time Of Hearing Of Appeal.” 2. At The Very Outset, It Is Seen That The Appeal Is Delayed By 533 Days’. A Condonation Petition Has Been Filed By The Assessee In Which It Was Submitted That The Notices Were Sent To The Email Id Of The Assessee’S Former Tax Advisor Sh. Prabhjot Singh, Who Had Not Checked His Emails & Did Not Inform The Assessee Regarding The Receipt Of Notices. Furthermore, Even After Informing The Assessee, The Said Practitioner Was Of The View That The Said Order Was Rectifiable & Would Be Recalled. It Was Only After The Assessee Changed Its Tax Advisor That It Was Advised

condoning the delay. We note that the assessee does not stand to gain in any way from delaying the appeal and therefore, after considering the petition, we admit the appeal for adjudication. 4. The facts of the case are that the assessee had filed an application on 15.04.2022 for registration under section 12A(1)(ac

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

12A(1)(ac) (iii) of the Income Tax Act, 1961 which has been rejected by Id. CIT (Exemption) u/s 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 on account of noncompliance by the appellant. 2. That the appellant was not aware of the correspondence/ notice of hearing sent by the office of Id. CIT (Exemption) because

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

12A(1)(ac) (iii) of the Income Tax Act, 1961 which has been rejected by Id. CIT (Exemption) u/s 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 on account of noncompliance by the appellant. 2. That the appellant was not aware of the correspondence/ notice of hearing sent by the office of Id. CIT (Exemption) because

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)

condone the delay in filing the appeal and admit the same for adjudication. 4. The facts of the case are that, the assessee, which is a company incorporated under section 8 of the Companies Act, 2018 filed an application before the ld. CIT (Exemption) for registration under section 12AB and for approval under section 80G(5). The assessee was provisionally

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)

condone the delay in filing the appeal and admit the same for adjudication. 4. The facts of the case are that, the assessee, which is a company incorporated under section 8 of the Companies Act, 2018 filed an application before the ld. CIT (Exemption) for registration under section 12AB and for approval under section 80G(5). The assessee was provisionally

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

ac)(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

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

In the result, both appeals of the assessee in ITA

ac)(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