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

trust deed of the assessee. In these facts and circumstances of the case, the proviso to Section 2(15) is not applicable to the facts and circumstances of the case, and the assessee was entitled to exemption provided under Section 11 for the relevant assessment year. 29. From the record, it also appears that the "Authority" had been maintaining infrastructure

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

trust deed of the assessee. In these facts and circumstances of the case, the proviso to Section 2(15) is not applicable to the facts and circumstances of the case, and the assessee was entitled to exemption provided under Section 11 for the relevant assessment year. 29. From the record, it also appears that the "Authority" had been maintaining infrastructure

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed

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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed

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

D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 28.12.2021 of CIT(A) (National Faceless Appeal Centre, Delhi) for the assessment year 2018-19. The assessee has raised the following grounds:- “1. Learned CIT(Appeals) has erred in confirming the disallowance u/s 10 (23C)(iiiad) without considering the fact

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

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No. 142/Alld /2018, is directed against order dated 16.06.2017 (Order No. ITBA/EXM/S/EXM1/2017- 18/1004636847(1)) passed by learned Commissioner of Income Tax (Exemption), Lucknow (hereinafter called "the CIT(E)”) u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter called “the Act”) , dismissing

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)

D E R PER AMIT SHUKLA, A.M.: The aforesaid appeal has been filed by the assessee-trust against the order dated 30.3.2023, passed by ld. CIT (Exemption), Lucknow rejecting the application of the assessee for registration under section 12AB of the Income Tax Act, 1961. The assessee has raised the following grounds: 1. That on the facts and circumstances

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.

D E R PER AMIT SHUKLA :- The aforesaid appeal has been filed by the assessee against the order of Principal Commissioner of Income Tax (Central), Lucknow (hereinafter “the Ld. PCIT”) u/s 119(2)(b) of the Act. At the outset this appeal is not maintainable and is dismissed in-liminie. However, certain aspects have been argued before us that relevant

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

D E R PER AMIT SHUKLA, A.M.: The aforesaid appeal has been filed by the assessee-trust against the order dated 30.3.2023, passed by ld. CIT (Exemption), Lucknow, rejecting the application of the assessee for registration under section 12AB of the Income Tax Act, 1961. The assessee has raised following grounds: 1. That on the facts and circumstances

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.”

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

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)

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.222/Vns/2019 for assessment year: N.A. , is directed against the order under Section 12AA(1)(b)(ii) of the Income- tax Act, 1961 , dated 30.08.2019 in Order No. ITBA/EXM/S/EXM1/2019- 20/1017676852 (1)passed by learnedCommissioner of Income Tax (Exemption), Lucknow(hereinafter called "theCIT(E)"), rejecting application

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)

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No. 221/Vns/2019, is directed against the order under Section 12AA(1)(b)(ii) of the Income-tax Act, 1961(hereinafter called “the Act”), dated 28.08.2019 passed by ld. Commissioner of Income-tax (Exemptions), Lucknow(hereinafter called "the CIT(E)") , vide Order No. ITBA/EXM/S/EXM1/2019-20/1017639846(1