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)

11. Therefore, the object of Section 12AA of the Act, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or religious purposes. The stage for application of income is yet to arrive i.e. when such Trust or Institution files its return. Therefore, we find that the judgments referred

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

charitable trust as contemplated by section 11(1)(a) and Section 7 IT A No.1 00/R an/2 014 Asse ssmen

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Charitable Trust and the Assessing Officer is directed to grant relief to the assessee as admissible under the provisions of section 11 and 12 of the Act. 7

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

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 for verification of application of income for charitable or religious purposes being higher than the gross income. Statutory notices under Section

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”).

7,20,000 to Shri Pawan Kumar, ₹1,20,000 to Smt. Rekha Singh and I.T.A. No.261/Ran/2024 Dudhharan Memorial Charitable Trust ₹1,20,000/- to Manorama Sinha respectively. The Assessing Officer held that the above payments were excessive and unreasonable, and accordingly invoked the provisions of section 13(1)(c) of the Act, thereby denying exemption under section 11

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

11. That the due date of filing of return was 30.09.2018 and the return is filed on 31.03.2019 due to valid reasons. 12. That we had preferred an appeal before CIT(A) where the Learned appellate authority has rejected our submission without provided any valid reasons for their rejection. 13. That the Learned Appellate authority has failed to understand that

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

11. That the due date of filing of return was 30.09.2018 and the return is filed on 31.03.2019 due to valid reasons. 12. That we had preferred an appeal before CIT(A) where the Learned appellate authority has rejected our submission without provided any valid reasons for their rejection. 13. That the Learned Appellate authority has failed to understand that

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

charitable institution without any profit motive. (b) To work actively for the general progress and welfare of women and children and to help women to utilize to the fullest P a g e 7 | 14 ITA No. 230/R an/ 2017 Asse ssment Year : 20 11- 12 the fundamental rights conferred on them by the constitution of the Indian union

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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 to prove the fact that it is a charitable or religious purposes within the meaning of section 11 read with section 2(15) of the Act, the assessee did not get any notice therefore, the assessee could not comply to the queries made by the Ld. CIT(E). Accordingly, the application for granting regular registration was rejected. He therefore

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

In the result, the appeal of assessee being ITA No

7. Before us the ld.AR submits that the assessee is a premier institute in the city of Jamshedpur and is known for its 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

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) ..

7 pages as follows: 1. That Assesse is an Educational Trust, and registered u/s 12AA of the Income Tax Act. 1961 at the office of the C.LT -Jamshedpur, bearing registration no. VII-49/2002-03 date 17-07-2003. A copy of registration certificate enclosed herewith and marked annex-1 2 2. That the assesse trust runs educational institutions

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 and allow the said ground. However the Ld. CIT (Appeals) is highly unjustified in simultaneously treating the excess of income over expenditure as per Profit & Loss A/C without considering the exemptions u/s 11 without any reason and confirming the addition of Rs. 1,71,97,154/- and the same is liable to be deleted

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 (supra) was in relation to the provisions of section 11(1) of the Act. It was P a g e 3 | 6 Assessment Year : 2016-17 the submission that when the Act specifically provide for filing of the return nu/s.139(1) of the Act, filing of return u/s.139(4) cannot be deemed to be sufficient