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

13 of the 1961 Act. The audit report under Section 44AB was also filed by the assessee in prescribed form No. 3CB and 3CD. The AO observed that the object of the assessee-authority as defined under Section 7 of the Uttar Pradesh Urban Planning and Development Act, 1973and as submitted by the assessee in written reply before

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

13 of the 1961 Act. The audit report under Section 44AB was also filed by the assessee in prescribed form No. 3CB and 3CD. The AO observed that the object of the assessee-authority as defined under Section 7 of the Uttar Pradesh Urban Planning and Development Act, 1973and as submitted by the assessee in written reply before

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

section 13(1)(c) of the Act, the rent paid by trust is very meager. 3. That the learned CIT(Exemptions) has erred in law and on facts in not granting an appropriate opportunity of hearing and has thus violated the laws of natural justice. 4. That the Learned CIT(Exemptions) erred in relying on the case laws which

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)

2. The brief facts are that the assessee is a charitable trust, which was formed in the year 1958 by Guru Mahant Harsevanand Chela Shri 108, Mahant Swamy Atma Vivekandand Ji Paramhans, for the welfare of the people and to provide medical facilities to the poor. Since then, it has been carrying out charitable activities as per its objects

GYAN PEETH TRUST,SONEBHADRA vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A. Gyanpeeth Trust, The Cit(Exemption), Ternahi, Robertsganj, T.C. 46-V , Sonebhadra-222645, Up State Construction& Uttar Pradesh V. Infrastructure Development Corporation, Vibhutikhand, Gomti Nagar, Lucknow-226010, Uttar Pradesh Pan:Aabtg9961D (Appellant) (Respondent)

charitable purposes and allegedly exaggerated and bogus expenses were claimed. Based on material on record, the ld. CIT(E) observed that the activities of the assessee were not genuine , and it was also observed that the part of income was applied for the benefit of persons specified in Section 13(1)(c) read with Section 13