MATH GARWA GHAT GO-SANRAKSHAN NYAS,VARANASI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:N.A. Math Garwa Ghat Go-Sanrakshan V. The Cit (Exemptions) Nyas Varanasi 1, Bangla Kuti, Ramna Varanasi Tan/Pan:Aaatm8624J (Appellant) (Respondent) Appellant By: Shri Ashish Jindal & Shri V. K. Jindal Respondent By: Shri Robin Chaudhary, Cit (Dr) Date Of Hearing: 25 09 2023 Date Of Pronouncement: 29 09 2023

charitable activities are being carried out in terms of object clause of the trust deed, such as providing shelter to disowned and homeless cow along with necessary medical facilities. The assessee had also filed certified copy of the original trust deed. The detailed reply along with documents submitted before the ld. CIT(Exemptions

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Exemption), Range-4 Kochi as under; Section 2(15) of the Income tax Act, 1961-Charitable purpose(Objects of general public utility)-Assessment years 2009-10 and 2010-11 Assessee trust

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Exemption), Range-4 Kochi as under; Section 2(15) of the Income tax Act, 1961-Charitable purpose(Objects of general public utility)-Assessment years 2009-10 and 2010-11 Assessee trust

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Exemption), Range-4 Kochi as under; Section 2(15) of the Income tax Act, 1961-Charitable purpose(Objects of general public utility)-Assessment years 2009-10 and 2010-11 Assessee trust

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Exemption), Range-4 Kochi as under; Section 2(15) of the Income tax Act, 1961-Charitable purpose(Objects of general public utility)-Assessment years 2009-10 and 2010-11 Assessee trust

CENTRAL CHARITABLE TRUST,JAFARPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, VARANASI

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadalecentral Charitable Trust Vs. Income Tax Officer Jafrapur- 276001, Exemption, Uttar Pradesh. Wardayakarbhawan, Maqboolalam Road, Varanasi 221002 Uttar Pradesh Pan/Gir No. : Aabtc4875G Appellant .. Respondent Appellant By : Shriarvind Shukla, Advocate Respondentby : Shri A.K. Singh, Sr.Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 12.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A)Passed U/S.250 Of The Income Tax Act, 1961.The Assessee Has Raised The Following Grounds Of Appeal: Central Charitable Trust “1. Because The Learned Cit(A) Has Erred In Law As Well As On Facts In Dismissing The Appeal Of The Trust Running Educational Institution Without Appreciating The Facts & Circumstances Of The Case In The Correct Perspective. 2. Because The Learned Ao As Well As The Learned Cit(A) Have Failed To Appreciate That The Assessee Is Engaged Solely In Running An Educational Institution Having Gross Receipts Below One Crore & Hence No Part Of His Receipts/Income Was Taxable By Virtue Of Clear Unambiguous Provisions Of Section 10(232)(Iiiad). 3. Because The Authorities Below Have Sought To Deny The Benefit Available To The Educational Institution By Clear Provisions Of Section 10(23C)(Iiiad) With Unrelated Provisions Of Section 11/12A When Such Sections Should Not Be Applied To The Facts Of The Case. 4. Because The Authorities Below Have Sought To Deny The Benefit Available To The Educational Institution On The Basis Of Some Inadvertent Technical Errors In Filing Return Without Appreciating The Facts Of The Case. 5. Because The Order Is Bad In Law As Well As On Facts.”

Charitable Trust Vs. Income Tax Officer Jafrapur- 276001, Exemption, Uttar Pradesh. WardAyakarBhawan, MaqboolAlam Road, Varanasi 221002 Uttar Pradesh PAN/GIR No. : AABTC4875G

SURYA SEWA SANSTHAN,AURAI vs. CIT (E),, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2019-20 Surya Sewa Sansthan, V. Commissioner Of Income Tax (Exemptions), 5Th Floor, South C/O Surya Carpet (P), Ltd., G.T. Road, Aurai, Sant Ravidas Nagar- Block T.C./46V, Upsidc Ltd 221301 Vibhuti Khand, Gomti Nagar, Pan-Aaoas1629Q Lucknow-226010 (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Cit-Dr (Absent) Sh. A.K. Singh, Sr. Dr Date Of Hearing: 06.07.2022 Date Of Pronouncement: 08.07.2022 O R D E R

Exemptions), 5th Floor, South C/o Surya Carpet (P), Ltd., G.T. Road, Aurai, Sant Ravidas Nagar- Block T.C./46V, UPSIDC Ltd 221301 Vibhuti Khand, Gomti Nagar, PAN-AAOAS1629Q Lucknow-226010 (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: CIT-DR (Absent) Sh. A.K. Singh, Sr. DR Date of hearing: 06.07.2022 Date of pronouncement

GONA FOUNDATION TRUST,,ROBERTSGANJ vs. CIT (E), LUCKNOW

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

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharn.A. Gona Foundation Trust, V. Cit-(Exemption), Ward-16, Akhara Mohal, Lucknow Robertsganj, Sonebhadra-231216 Pan-Aactg9390H (Appellant) (Respondent) Appellant By: Sh. K.R. Singh, Advocate Respondent By: Sh. Ramendra Kumar Vishwakarma, Cit D.R. Date Of Hearing: 26.05.2022 Date Of Pronouncement: 26.05.2022

Exemption) ITA No. 495/Mds/2011. 2. DIT(E) vs. Meenakshi Amma Endowment Trust (2011) 50 DTR (Karnataka HC) 243. 3. Vidyadayani Shiksha Samiti vs. CIT(ITAT Delhi) ITA No. 309/Del/2016 Order dated 14.12.17. 4. M.L. Meyyappan Charitable

SATYAM FOUNDATION,VARANASI vs. CIT (E),, LUCKNOW

In the result, the appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A Satyam Foundation, The Cit(Exemption), B-38/266 Kh-3, Tulsipur, V. 5Th Floor, South Block, T.C./46V, Mahmoorganj, Upsidc Ltd., Vibhutikhand, Varanasi-221002, Uttar Gomti Nagar, Lucknow Pradesh Pan: Aakts6783J (Appellant) (Respondent)

charitable trust and is required to fulfill the conditions as are mandated under the 1961 Act for grant of exemption

ATMANUSANDHAN KENDRA KALYANPURI,CHANDUALI vs. CIT (E), LUCKNOW

In the result, the appeal filed by the assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A. Atmanusandhan Kendra The Cit(Exemption), Kalyanpuri, Baaharvani, V. 5Th Floor, South Block, T.C./46V, Paura, Chanduli-232103, Upsidc Ltd., Vibhutikhand, U.P. Gomti Nagar, Lucknow, U.P. Pan:Aapca 0369N (Appellant) (Respondent)

charitable trust and is required to fulfill the conditions as are mandated under the 1961 Act for grant of exemption

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

Charitable Trust Vs. CCIT & others ((2009)309 ITR 50], in the judgment dated 17.09.2008. Hon'ble High Court in this case observed as below, "while providing period of limitation for presenting application for grant of exemption

JEEVAN DEEP CHARITABLE TRUST,,VARANASI vs. ACIT, VARANASI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri B.R. Baskaran & Shri Amit Shuklaassessment Year: 2004-05 Jeevan Deep Charitable Trust, Vs Acit, Bara Lalpur, Range-Iii, Bhojubir, Varanasi. Varanasi. Pan: Aaatj1585D (Appellant) (Respondent) Assessee By : None Revenue By : Shri Robin Chaudhary, Cit-Dr Date Of Hearing : 26.09.2023 Date Of Pronouncement : 27.09.2023 Order Per B.R. Baskaran, Am: The Assessee Has Filed This Appeal Challenging The Order Dated 12.03.2007 Passed By Ld Cit(A), Varanasi & It Relates To The Assessment Year 2004-05. 2. The Assessee Has Filed A Petition Before The Tribunal Stating That It Has Settled The Dispute Under Vivad Se Vishwas Act, 2020 & Has Also Paid The Taxes. Further, The Assessee Has Also Received Form No.3, Determining The Tax Payable. However, In The Said Form No.3, The Taxes Of Rs.4,50,000/- Paid By Way Of Nine Challans As Well As Refund Due For Assessment Year 2006-07 & 2007-08 Were Not Given Credit. Accordingly, It Is Submitted That The Assessee Has Not Received Form No.5 From The Competent Authority. It Is Further Submitted That The Assessee Would Withdraw The Appeal Once It Receives Form No.5 After Giving Credit Of Above-Mentioned Taxes.

Exemption), Lucknow to the Sr. DR and the same reads as under:- “To The Sr. DR, ITAT, Allahabad. Sub: Report on the written submission dated 05.07.2022 filed by the ld. AR in the case of jeevan Deep Charitable Trust

ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

Accordingly, appeal of the assessee dismissed as not maintainable

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

charitable objects, it was granted registrationu/s 12AA and was also approved u/s 80G. It has filed its return of income for A.Y. 2021-22 on 15.02.2022, which within the extended due date for filing the return of income for filing returns by the CBDT. However it hasfiled its audit report in Form 10B on 16.09.2022. It is important to note

SANT KACHACHA BABA LOK SEWA TRUST,,VARANASI vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Exemption), Lucknow(hereinafter called "theCIT(E)") on an application under section 80G(5)(vi) of the Income-tax Act, 1961(hereinafter called “ the CIT(E)”) Assessment Year: N.A. SantKachacha Baba LokSewa Trust, Varanasi rejecting /dismissing application filed by the assessee for grant of approval/registrationu/s 80G of the 1961 Act.We have heard both the partiesin Open Court through physical hearing mode

GYAN PEETH TRUST,SONEBHADRA vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A. Gyanpeeth Trust, The Cit(Exemption), Ternahi, Robertsganj, T.C. 46-V , Sonebhadra-222645, Up State Construction& Uttar Pradesh V. Infrastructure Development Corporation, Vibhutikhand, Gomti Nagar, Lucknow-226010, Uttar Pradesh Pan:Aabtg9961D (Appellant) (Respondent)

Exemption), Lucknow(hereinafter called "theCIT(E)") under Section 10(23C)(vi) of the Income-tax Act, 1961(hereinafter called “ the CIT(E)”) Assessment Year: N.A. GyanPeeth Trust, Sonebhadra, U.P. rejecting /dismissing application filed by the assessee for grant of registration u/s 10(23C) of the 1961 Act.We have heard both the partiesin Open Court through physical hearing mode

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

exempt any class or classes of persons from the requirement of furnishing a return of income having regard to such conditions as may be specified in that notification.] [***] (3) If any person who [***] has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital gains" and claims that

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

exempt any class or classes of persons from the requirement of furnishing a return of income having regard to such conditions as may be specified in that notification.] [***] (3) If any person who [***] has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital gains" and claims that

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

trust. An identical amount of Rs. 19,90,762/- is also shown in the column giving details of exemption under section 10(23C)(iiiad). From these facts, it is clear that the amount showed as exemption under section 10(23C)(iiiad) is nothing but the amount of accumulated income to be applied for charitable