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

3). Moreover, it may be mentioned that the benefit of Section 11 is not absolute or conclusive. It is subject to control of Sections 60 to 63. If it is found by keeping in view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. 19. The contention

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

3). Moreover, it may be mentioned that the benefit of Section 11 is not absolute or conclusive. It is subject to control of Sections 60 to 63. If it is found by keeping in view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. 19. The contention

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

3. Because all the requisite ‘material’ and ‘information’ as has been placed on record (alongwith the application for registration itself conclusively went on to show that; a) the appellant trust had come into existence for charitable activities and it gave primacy to “medical relief” which falls in the category of ‘charitable purposes’ as defined in section

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 of the Act before the CIT, Varanasi and the same was granted vide Certificate dated 3.7.2000. Thereafter, assessments were completed under section 143(3

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

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 of the trust

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

12A of the Act and consequently the assessee was getting benefit of the provisions of section 11 of the Act. Now, in accordance with the new provisions of the Act, the assessee was required to file an application for registration of the trust under section 12AB of the Act in form No.10AB in terms of Rule 17A of the Income

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

3 (Exemption) has finally rejected the application of the assessee by giving the finding in para 8 to 10 as under: “8. The law requires a conjunctive test whereby objects of the applicant trust have to be charitable and genuineness of charitable activities should be established for registration of application u/s 12A. Mere recital of objects or activities without cogent

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

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)

charitable entity. Further , it was observed by ld. CIT(E) that the trust deed of the assessee does not have a clause that the beneficiaries are a section of public and not specific individuals .The ld. CIT(E) also observed that trust deed of the assessee does not have a clause that the assets/funds of the assessee will be used

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