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

sections 2(15), 10(20), 10(20A) and 12A of the Income- tax Act, 1961- Charitable or religious trust- Registration

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

sections 2(15), 10(20), 10(20A) and 12A of the Income- tax Act, 1961- Charitable or religious trust- Registration

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

section 12A of the Act contemplates that the Competent Authority shall call such documents or information from the trust or institution, as he think necessary in order to satisfy himself about the genuineness of the activity of the trust being carried out for the purpose of achieving its object as well as about the objects of the trust being charitable

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)

charitable activities as per its objects. On 30.12.2000, a supplementary trust deed was made after carrying out certain amendments. Accordingly, it had applied for registration under section 12A

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 of the assessee-trust, the ld. CIT (Exemptions) had granted registration to the assessee under section 12A of the Act and consequently

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

12A is required to satisfy itself about the charitable nature of the objects of the trust 4 Assessment Year: N.A. Surya Charitable Trust, Varanasi v. CIT(Exemption), Lucknow and genuineness of the activities, for which the assessee is required to produce evidences and other material to substantiate its claim. The ld. CIT(E) is empowered to call

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

trust till the impugned order was passed by the CIT(E). Thus the learned AR has contended that the rejection of the application for registration under section 12A by the CIT(E) on the ground that no record of 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)

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 be transferred to another charitable entity, thirdly that the trust deed of the assessee does not have a clause

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

12A and was eligible to claim the exemption under section 11 and 12 but an amount of Rs. 19,90,762/- was shown as exemption under section 10(23C)(iiiad) which appears to be due to a bonafide mistake of copying this figure from the column of income accumulated or set apart as per section

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)

12A(1) of the Act in Form-10A on 16.02.2019 with ld. CIT(E). The assessee was accorded an opportunity of being heard by 2 Assessment Year: N.A. Atmanusandhan Kendra Kalyanpuri, Chandauli ld. CIT(E) and details were called from the assessee by ld. CIT(E). The assessee furnished certain details before ld. CIT(E) . It was observed