ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [PAN: AACTD1772A] Appearances by: Shri Devesh Poddar, Adv., appeared

THE STRAY ARMY CHARITABLE TRUST,JAMSHEDPUR vs. ITO(E), EXEMPTION WARD JAMSHEDPUR / CIT(E) PATNA, JAMSHEDPUR

In the result, both the appeals of the assessee are partly allowed for\nstatistical purposes

Charitable Trust, filed appeals against the order denying them registration u/s. 12A and recognition u/s. 80G. The trust, started in 2022 by youngsters

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

trust. It is clear from the assessment order that the Ld. Assessing office has not adverted to the object of the charitable

THE STRAY ARMY CHARITABLE TRUST,JAMSHEDPUR vs. ITO(E), EXEMPTION WARD JAMSHEDPUR / CIT(E) PATNA, JAMSHEDPUR

In the result, both the appeals of the assessee are partly allowed for\nstatistical purposes

Charitable Trust\n2. The Respondent. ITO Exemption Ward, Jamshedpur\n3. CIT(E), Patna\n4. Pr. CIT,\n5. DR, ITAT, Ranchi

AL ALMAAS HAIDER CHARITABL TRUSTE ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, MAIN ROAD RANCHI,

In the result, the appeals of the assessee stands partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

CHARITABLE Exemption Ward, TRUST, Ranchi. Vs. Shop No. First, first Floor, Gel Church Complex, AC Market, Ranchi-834001 (Jharkhand) PAN No. AAJTA

AL ALMAAS HAIDER CHARITABLE TRUST ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, RANCHI

In the result, the appeals of the assessee stands partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

CHARITABLE Exemption Ward, TRUST, Ranchi. Vs. Shop No. First, first Floor, Gel Church Complex, AC Market, Ranchi-834001 (Jharkhand) PAN No. AAJTA

THE HAZARIBAGH CENTRAL CO-OPERATIVE BANK LTD,HAZARIBAG vs. ACIT, HAZARIBAG

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

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

Charitable and Chaleshwar Temple Trust vs CIT, 207 ITR 368 (Bom), wherein, the Hon’ble High Court has categorically held

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT

VISHWA NIRMALA DHARMA TRUST JAMSHEDPUR,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

SATYALOK KRIYA YOGA,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

SATYALOK KRIYA YOGA,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

G D RUNGTA FOUNDATION,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

G D RUNGTA FOUNDATION,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

VISHWA NIRMALA DHARMA TRUST JAMSHEDPUR,JAMSHEDPUR vs. EXEMPTION WARD, JSR, JAMSHEDPUR

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

trust wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section

SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD

In the result, this appeal of assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Charitable Trust v. Union of India [1992] 193 ITR 95, the Hon'ble Delhi High Court held that as per the provisions

JHARKHAND INDUSTRIES & TRADE ASSOCIATION,DHANBAD vs. CIT, EXEMPTION, PATNA

In the result, all the captioned appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahayi.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [Pan: Aacaj6085D] Vs. Cit (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances By: Shri M. K. Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri Swaroop Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 12, 2025 Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2022-23, 2023-24 & 2024-25 Against Separate Orders All Dated 25.05.2024 Of The Commissioner Of Income Tax (Exemption), Patna [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Grant Of Regular Registration U/S 12A(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.307/Ran/2024 Is Taken As Lead Case For Narration Of Facts.

Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961. Therefore

JHARKHAND INDUSTRIES & TRADE ASSOCIATION,DHANBAD vs. CIT (EXEMPTION), PATNA

In the result, all the captioned appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahayi.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [Pan: Aacaj6085D] Vs. Cit (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances By: Shri M. K. Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri Swaroop Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 12, 2025 Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2022-23, 2023-24 & 2024-25 Against Separate Orders All Dated 25.05.2024 Of The Commissioner Of Income Tax (Exemption), Patna [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Grant Of Regular Registration U/S 12A(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.307/Ran/2024 Is Taken As Lead Case For Narration Of Facts.

Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961. Therefore