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)

Charitable Trust, [2011] 15 taxmann.com 123 (Punjab & Haryana) has held as under :- “8. We have heard learned counsel for the appellant, but find no merit in the present appeals. As per Section

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 activity being relief to the poor and hence, exemption u/s.11 of the Act is to be allowed. He relied on the decision of Amritsar Bench of the Tribunal in the case of Hoshiarpur Improvement Trust & Ors (supra), wherein, the Tribunal held that the registration granted to the assessee trust prove that objects of the assessee trust were advancement

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

trust has to be deducted to arrive at the income available for application to charitable and religious purposes. The CIT(A) observed that the books of accounts of assessee were duly audited and assessee is running educational institution and had spent money under the head of maintenance of buildings and other assets to the tune of Rs.1

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) ..

section 2(15) of the LT. Act. Assesse Trust has been granted registered u/s 12AA of the income tax Act as per order of CIT (Jamshedpur) by verifying its objects and activities of educational institutions. The trust runs school and college purely on educational purpose. The Ld. A.O. was not justified in holding that the assesse trust is a business

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

In the result, the appeal of assessee being ITA No

section 10(23)( c )(vi) of the IT Act and has held that mere surplus does not mean that institution is existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust v/s 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 wholly for charitable Satyalok Kriya Yoga, Vishwa Nirmala Dharma, G.D. Rungta Foundation or religious purposes within the meaning of section 11 read with section 2(15

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 11 read with section 2(15

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 11 read with section 2(15

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 11 read with section 2(15

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 11 read with section 2(15

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 11 read with section 2(15

SHREE DIGAMBER JAIN BHAWAN,RANCHI vs. CIT(EXEMPTIO), PATNA

In the result, we find that there is no reason to interfere with the impugned judgment of the High Court of Delhi

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

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

charitable one and therefore, the assessee is not entitled to claim exemption under Section 2(15) read with section 12A/12AA of the Act. Accordingly, the Assessing Officer added a sum of ₹ 1,71,97,154/- in the total income of the assessee. 3. Aggrieved by the order of Assessing Officer, the appellant-society filed appeal before

ST. BARNABAS HOSPITAL,RANCHI vs. CIT(EXEMPTION),, PATNA

In the result, the appeal filed by the assesse is allowed for statistical purpose

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

section 2(15) of the Act as charitable purposes, being "medical relief". Simply non-maintenance of separate books-of Pharmacy cannot be a ground for rejection of registration u/s 12AA. 1.2 For that whatsoever, having come to know about separate maintenance of books of accounts, the appellant has already started maintaining separate books for the Pharmacy. 1.3 For that

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

JHARKHAND INDUSTRIES & TRADE ASSICIATION,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

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