SARVODAYA WELFARE SOCIETY,RANCHI vs. CIT EXEMPTION , PATNA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Sarvodya Welfare Society, Vs Cit(E), Patna Bethany Convent Compound, Kadru Road, Near Kadru Over Bridger, P.Odoranda, Dist-Ranchi- 834002 Pan/Gir No. : Aanas 3371 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 22.11.2018 Date Of Pronouncement : 26.11.2018

exemption, unless it is registered u/s.12AA of the Act and at that such initial stage, the test of genuineness of the activities cannot be a ground on which the registration may be refused. 8. Further, the Delhi Benches of the Tribunal in the case of Sai Ashish Charitable Trust

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

charitable activities across the society irrespective of the caste and creed. The Assessee trust runs a school in the name of Beldih Church School and had filed its return of Income for the Asst year 2011-12 at Nil claiming that its income was exempt

M/S NAI PAHAL FOUNDATION,RANCHI vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na M/S Nai Pahal Foundation, Vs Cit(E), Patna 13P, Srs Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 Pan No. : Aacan 4248 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

trust has not yet cannot claim exemption, unless it is registered u/s.12AA of the Act and at 4 that such initial stage, the test of genuineness of the activities cannot be a ground on which the registration may be refused. 7. Further, the Delhi Benches of the Tribunal in the case of Sai Ashish Charitable

AAKANKSHA UTPRERAK SAMAJIK SANSTHA,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Aakanksha Utprerak Vs Cit(E), Patna Samajik Sanstha, Nawagarh More, Po-Kharkharee, Dhanbad-828125 Pan No. : Aacaa 2234 K .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

trust has not yet cannot claim exemption, unless it is registered u/s.12AA of the Act and at that such initial stage, the test of genuineness of the activities cannot be a ground on which the registration may be refused. 7. Further, the Delhi Benches of the Tribunal in the case of Sai Ashish Charitable

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”).

Exemption Ward, Ranchi ….…………….……...................……….……Appellant vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [PAN: AACTD1772A

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

trust funds for charitable purposes. 5. For that in view of the case, the CIT(A) was not justified in not giving exemption

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

exemption u/s.10(23C)(vi) the addition made under this head is difficult to be sustained in appeal and, therefore, this addition is directed to be deleted. Accordingly, this ground of appeal of the assessee is allowed.” 8. Before us, ld D.R. relied on the order of the Assessing Officer. 9. On the other hand, ld A.R. supported the order

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

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) ..

exemption u/s 11(1)(a) of the Act. (g) That the CBDT vide circular no.100 dated 24 January 1973 has held that repayment of loan originally taken to fulfill one of the objects of the trust will amount to an application of income for charitable

M/S MANAVTA,JAMTARA vs. CIT EXPEMPTION, PATNA

In the result, the assessee’s appeal is allowed

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

Exemptions) Patna, whereby and whereunder the application for grant of registration of the assessee trust has been rejected. 2. The assessee trust filed an application on 11.11.2016 for grant of approval under section 12AA of the Act. On the date of hearing the details were duly filed before the Revenue by the assessee in respect of such grant of approval

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 of Section 143(1)(a) of the Act the Assessing Officer could allow or disallow only such claims which were admissible/inadmissible on the basis of the returns and documents accompanying the return. It was also held that

ULGULAN FOUNDATION,RANCHI vs. CIT (EXEMPTION), PATNA

Appeals are allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

charitable activities at their behest. We make it clear that there is not even a single adverse remarks coming from the CIT(Exemption)’s side regarding the assessees’ object clauses in the respective trust

M/S BINOD VICHAR MANCH,DHANBAD vs. CIT (EXEMPTION),, PATNA

Appeals are allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am बनाम M/S Binod Vichar Manch Cit(Exemption), Patna / C/O Haldhar Mahto, Bagdaha, V/S. Rajganj, Dhanbad-828113. [Pan No.Aadtb0125E] अपीलाथ" /Appellant ""यथ" /Respondent .. बनाम Ulgulan Foundation Cit(Exemption), Patna / C/O Ajay Kumar Patni, Block V/S. Road, Bundu, Ranchi-835204. [Pan No.Aaatu7514M] अपीलाथ" /Appellant ""यथ" /Respondent ..

charitable activities at their behest. We make it clear that there is not even a single adverse remarks coming from the CIT(Exemption)’s side regarding the assessees’ object clauses in the respective trust

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Trust and filed its return of income for the A.Y. 2016-17 on 21/10/2016 in Form ITR-7 and claimed exemption under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act) on showing total income at ₹ NIL. The case was processed under Section 143(1) of the Act and thereafter selected for scrutiny under CASS

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

exempt U/s 801B cannot be denied. 9. That it is the incentive provision has to be interpreted in manner as to advance the object of economic activities in the country & notice to deny the claims over technical grounds. 10. That the return filed u/s 139(4) Is to be treated as sufficient compliance in this provision

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

exempt U/s 801B cannot be denied. 9. That it is the incentive provision has to be interpreted in manner as to advance the object of economic activities in the country & notice to deny the claims over technical grounds. 10. That the return filed u/s 139(4) Is to be treated as sufficient compliance in this provision

DHANBAD BLIND RELIEF SOCIETY,DHANBAD vs. CIT EXEMPTION , PATNA

Appeal is allowed

Bench: Shri S.S.Godara & Dr. A.L. Sainidhanbad Blind Relief V/S. Cit (Exemption), Society, New Colony, Nr. Patna Rlc Court, Jagiwan Nagar, Dhanbad—826003 [Pan No.Aanas 3371 A] .. अपीलाथ" /Appellant ""यथ"/Respondent

exemption u/s.11 & 12 of the Act that the CIT is not required to look into the activities, where such activities have not or are in the process of in its initiation. Where a trust, set up to achieve its objectives of enabling educational institution, is in the process of establishing such institution and receives donations, the registration u/s 12A cannot

JEEVAN REKHA TRUST,DHANBAD vs. CIT, EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Exemption), Patna C/o Asian Dwarkadas Jalan Hospital, Luby Circular Road, Dhanbad-826001 स्थायी लेखा सं./PAN No. : AAATJ 4259 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri M.K.Chowdhary, AR राजस्व की ओर से /Revenue by : Shri Rajib Jain, CIT-DR सुनवाई की तारीख / Date of Hearing : 05/01/2026 घोषणा की तारीख/Date of Pronouncement : 05/01/2026 आदेश