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

11(1) of the 1961 Act and observed that it is subject to provisions of Section 60 to 63 of the 1961 Act. The AO observed that Section 60 to 63 of the 1961 Act deals with revocable transfer of assets, and for creation of valid trust, transfer of the assets for charitable

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

11(1) of the 1961 Act and observed that it is subject to provisions of Section 60 to 63 of the 1961 Act. The AO observed that Section 60 to 63 of the 1961 Act deals with revocable transfer of assets, and for creation of valid trust, transfer of the assets for charitable

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

1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. [ [(4A) Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes

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

1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. [ [(4A) Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes

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

charitable or religious purpose to the extent that it does not exceed 15% of income derived from the ITA No.06 /VNS/2022 property held under trust, as per section 11(1

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

Charitable Trust, Varanasi v. CIT(Exemption), Lucknow mother of Trustee of the assessee namely Shri L K Pandey , Shri S K Pandey and Shri K K Pandey. Further, ld. CIT(E) observed that building is being constructed on said land taken on lease by the assessee, out of funds of the assessee-trust. The ld. CIT(E) observed that there

MATH GARWA GHAT (TRUST),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 Gadwaghat Trust V. The Cit (Exemptions) Bangla Kuti, Ramna Varanasi Varanasi Tan/Pan:Aaets8008G (Appellant) (Respondent)

1,32,13,386/- have been incurred but not related to charitable object of the trust. Assessee trust earn income from sale of agriculture products and expenses are incurred on donation, administration, audit fee, bank charges, photography etc. but not related to the object mentioned in the trust deed. Therefore, activities of assesse trust not found genuine. Assessee failed

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

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

1. That on the facts and circumstances of the case and in the Law, the CIT (Exemptions) has grossly erred in denying/rejecting registration to the assessee u/s 12AB of the Income Tax Act, 1961 (of the Act) as claimed. :-2-: 2. That the learned CIT has erred in law and on facts in not granting a reasonable opportunity of hearing

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.”

11 and 12 of the Actin the return of income filed with department(although the assessee was not holding registration u/s 12AA of the 1961 Act for the impugned assessment year 2014-15). Whereas the ACIT/CPC has treated the corpus Central Charitable Trust donations as the income of the assessee and the assessed total income of Rs.12

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)

1). We have observed that ld. CIT(E) has rejected the application of assessee for grant of registration u/s 12A on four grounds, firstly that the assessee’s trust deed does not have irrevocability clause , secondly that the trust deed of the assessee also does not provide that in case of winding up/dissolution of the assessee, its funds /property will

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)

1). We have observed that ld. CIT(E) has rejected the application of assesseefor grant of registration u/s 12A on four grounds, firstly that the assessee’s constitution(MOA) does not have irrevocability clause , secondly that the constitution of the assessee also does not provide that in case of winding up/dissolution of the assessee, its funds /property will be transferred