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

4(ii). To establish, manage, administer, carry on, conduct, support and promote formal, non-formal education of all levels, Environment Protection Women and Child Development, Health Care Services, Care of the Aged and Handicapped, Centre for distressed children and women, Legal Aid centres, Uplift and relief of the poor, and the weaker sections irrespective of caste, creed, language, region

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)

4 u/s.12A cannot be refused on the ground that the 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

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)

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 Trust vs DIT (E) in ITA No.5591/Del/012 held that the DIT (E) has not pointed out any defect or doubt about

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 vs CIT, 207 ITR 368 (Bom), wherein, the Hon’ble High Court has categorically held that the provisions of section 139(1) and section 139(4

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’).

section 11 and 12 of the Act. 7. In the result, the appeal of the assessee-trust stands allowed. Kolkata, the 28th April, 2023. [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 28.04.2023. RS Copy of the order forwarded to: 1. S S Charitable Trust 2. ITO, Exemption Ward, Ranchi 3. CIT(A)- 4

ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 11(1) of the Income Tax Act. The ld. CIT(Appeals) has rightly followed the decision of the Hon’ble Supreme Court in the case of Rajasthan & Gujarati Charitable Foundation Poona, reported in (2018) 300 CTR 1 (SC)/ 89 taxmann.com 127. After considering the reasoned finding of the ld. CIT(Appeals), we do not find any error

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”).

section 13(1)(c), in view of fact that payment of salary was being made since inception of trust and it had not been disputed by revenue in earlier years and, moreover, said trustee was exclusively working for trust, impugned order passed by Assessing Officer was to be set aside" 7.6 In view of the above discussion, the disallowance made

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

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

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) ..

charitable and religious purpose. (h) That Hon'ble Gujarat High Court in Shri Plot Swetamber Murti Pujak Jain Mandal, after taking note of CBDT circular, held that loan taken in the earlier year and repaid in subsequent year out of the 4 income of the trust in the year will amount to application of income for the purpose of section

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

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

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

4. It is a settled principle of law that the genuineness of the objects is required to be looked into by the Ld. Commissioner at the time of granting approval under section 12AA and not the income of the trust whether it is for charitable

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

4. Now coming to the merit of the case, the brief facts of the case are that the assessee is a 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

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

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 under the Act subject to the society is imparting education for charitable purpose and not for earning any profit. The ld. CIT(A) then confirmed the addition

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