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

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

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 12AA of the Act, an application for registration of the Trust and Institution is required to be made within one year from the date of creation of the Trust

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)

15 taxmann.com 123 (Punjab & Haryana) has held as under :- 5 “8. We have heard learned counsel for the appellant, but find no merit in the present appeals. As per Section 12AA of the Act, an application for registration of the Trust and Institution is required to be made within one year from the date of creation of the Trust

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)

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 12AA of the Act, an application for registration of the Trust and Institution is required to be made within one year from the date of creation of the Trust

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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) of the Act. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

JAMSHEDPUR MANAGEMENT ASSOCIATION,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PATNA, PATNA

In the result, grounds of appeals raised by the assessee are allowed for statistical purposes only

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, Ch Area Patna Vs. (East), Jamshedpur-831001 (Jharkhand) Pan No. Aaeaj 2108 F Appellant/ Assessee Respondent/ Revenue

1. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Exemption) erred in rejecting the application for registration u/s 12AA made on 08th December, 2021 without establishing that the activities of the assessee institute as well as the objects of the Trust were in genuine. 2. On the facts and circumstances of the case

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 purposes as provided in Section 2(15) of Finance Act, 2012. The appellant has been working to provide relief to poor, running three schools giving education to less fortunate and mentally handicapped children in remote areas. Educational institutes were sponsored health immunization centre for the benefit of children and their well being was being conducted from time to time

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

1)(a) and Section 7 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 10(23)(C) of the Act is required to be computed not in accordance with those provisions, but in accordance with the normal rules of accountancy where depreciation is always taken into account for finding out the real income

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

1)(ac)(vi) in Form No. 10AC dated 24/09/2021 on the ground that the applicant failed to prove the genuineness of its activities claimed to have been made in accordance with the objects for which the society was constituted wholly for charitable or religious purposes within the meaning of Section 11 read with section 2(15

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

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, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1

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, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1