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 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

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

1)] of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects

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)

12A of the Act, vide Certificate dated 3.7.2000. Thereafter, various assessments have been completed under section 143(3) of the Act, wherein the assessee was given benefit of the provisions of section 11 of the Act, as all the income and expenditure related to the activities carried out for the objects of the trust. It is also a matter

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

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 11(1

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

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

B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment 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

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)

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), rejecting the application 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