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 was constituted by Government for planning and development of cities-Assessee claimed exemption under section 11 on ground that its activities were of general public utility and , hence , charitable in nature-However, on analysis of activities of assessee, it was observed that assessee had turned into a huge profit making agency-Whether, thus, Commissioner Assessment Year

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 was constituted by Government for planning and development of cities-Assessee claimed exemption under section 11 on ground that its activities were of general public utility and , hence , charitable in nature-However, on analysis of activities of assessee, it was observed that assessee had turned into a huge profit making agency-Whether, thus, Commissioner Assessment Year

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

trust was constituted by Government for planning and development of cities-Assessee claimed exemption under section 11 on ground that its activities were of general public utility and , hence , charitable in nature-However, on analysis of activities of assessee, it was observed that assessee had turned into a huge profit making agency-Whether, thus, Commissioner Assessment Year

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

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

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

1 is regarding disallowance of Rs. 19,90,762/- being the exemption claimed under section 10(23C)(iiiad) of the Income Tax Act. The learned AR of the assessee has submitted that the assessee is a society registered under section 12A of the Income Tax Act. The assessee filed a return of income claiming deduction under section 11 and also

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

section 12AA(1)(b) of the Act, two factors namely the object of charitable purpose and the genuineness of activities have to be proved before granting the registration. However, the applicant failed to prove the same. Hence, the applicant trust has not made a case for granting the registration u/s 12AA(1)(b).” 5. It is clear from para

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

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)

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 dated 06.02.2019 filed by the assessee for registration u/s 12A(1) of the 1961 Act . This appeal was heard in Open court proceedings through physical hearing mode

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