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

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,\nFlat No. 218, 2nd Floor, Block A\nTriveni Bhaskar, City Pardih\nVs\nITO, Exemption Ward,\nJamshedpur.\nMain Road

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 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

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

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

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

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

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

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

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)

exemption u/s 11 or u/s 10(23AA) or u/s 10(23C) of the Act or getting benefit u/s 80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Trust, rejected the claim of the society that it is doing charitable activities on the ground that Section 12A of the Act provides pre-condition for evaluating exemption