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

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

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 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 (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

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3) of section 74A], he may furnish, within the time allowed under sub-section (1) [***], a return of loss in Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi the prescribed form and verified in the prescribed manner and containing such other particulars as may be prescribed

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3) of section 74A], he may furnish, within the time allowed under sub-section (1) [***], a return of loss in Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi the prescribed form and verified in the prescribed manner and containing such other particulars as may be prescribed

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 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

3. The ld. CIT(Exemptions) noted that no expenditure has been incurred on charitable activities as per the objects mentioned in the trust deed. From the Income and Expenditure account for the year ending on 30.6.2022, he noted that the assessee trust has incurred expenditure of Rs.5,65,508/- on account of bank commission, building repair, diary maintenance, diesel/petrol

CENTRAL CHARITABLE TRUST,JAFARPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, VARANASI

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadalecentral Charitable Trust Vs. Income Tax Officer Jafrapur- 276001, Exemption, Uttar Pradesh. Wardayakarbhawan, Maqboolalam Road, Varanasi 221002 Uttar Pradesh Pan/Gir No. : Aabtc4875G Appellant .. Respondent Appellant By : Shriarvind Shukla, Advocate Respondentby : Shri A.K. Singh, Sr.Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 12.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A)Passed U/S.250 Of The Income Tax Act, 1961.The Assessee Has Raised The Following Grounds Of Appeal: Central Charitable Trust “1. Because The Learned Cit(A) Has Erred In Law As Well As On Facts In Dismissing The Appeal Of The Trust Running Educational Institution Without Appreciating The Facts & Circumstances Of The Case In The Correct Perspective. 2. Because The Learned Ao As Well As The Learned Cit(A) Have Failed To Appreciate That The Assessee Is Engaged Solely In Running An Educational Institution Having Gross Receipts Below One Crore & Hence No Part Of His Receipts/Income Was Taxable By Virtue Of Clear Unambiguous Provisions Of Section 10(232)(Iiiad). 3. Because The Authorities Below Have Sought To Deny The Benefit Available To The Educational Institution By Clear Provisions Of Section 10(23C)(Iiiad) With Unrelated Provisions Of Section 11/12A When Such Sections Should Not Be Applied To The Facts Of The Case. 4. Because The Authorities Below Have Sought To Deny The Benefit Available To The Educational Institution On The Basis Of Some Inadvertent Technical Errors In Filing Return Without Appreciating The Facts Of The Case. 5. Because The Order Is Bad In Law As Well As On Facts.”

Charitable Trust donations as the income of the assessee and the assessed total income of Rs.12,00,000/-and passed the order under Section 143(1) dated 12.03.2016, while granting deduction u/s 10A and 10AA of the Act. 3

SHRI HARISHANKAR SINGH & SMT. SAROJ DEVI CHARITABLE TRUST,,KUSHINAGAR vs. DCIT, RANGE - II, GORAKHPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Shri Harishankar Singh & Smt. V. Dy. Cit, Saroj Devi Charitable Trust, Range-Ii, Gorakhpur Kushinagar, U.P. Pan-Aahas7138P (Appellant) (Respondent) Appellant By: Sh. R.L. Verma, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 25.05.2022 Date Of Pronouncement: 27.05.2022

Charitable Trust, Range-II, Gorakhpur Kushinagar, U.P. PAN-AAHAS7138P (Appellant) (Respondent) Appellant by: Sh. R.L. Verma, Advocate Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 25.05.2022 Date of pronouncement: 27.05.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated

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 3

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

3. Amount of income accumulated or set Yes apart for application to charitable or religious purposes, to the extent it 14067312 does not exceed 15 per cent of the income derived from property held under trust wholly for such purposes. 4. Amount of income eligible for Yes exemption under section

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(3

SANT KACHACHA BABA LOK SEWA TRUST,,VARANASI vs. CIT (E), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Section 3 Assessment Year: N.A. SantKachacha Baba LokSewa Trust, Varanasi 13(3) of the 1961 Act. Thus, in nut-shell the ld. CIT(E) held that the assessee failed to prove that it is undertaking its educational activities for charitable

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

3. It has been noticed that that application u/s 10(23C)(vi) of the IT Act in From No. 56D was belatedly filed on 27.10.2018 for the F.Y. 2018-19(sic. F.Y.2017-18) which should have been filed on or before 30th September, 2018. The delay is not condonable and belated application is liable to be rejected, in the light

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)

charitable entity. Further , it was observed by ld. CIT(E) that the constitution(MOA) 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 MOA/constitution of the assessee does not have a clause that the assets/funds of the assessee will be used

ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

Accordingly, appeal of the assessee dismissed as not maintainable

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

3. The due date of furnishing of Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020- 21, which was 31st October 2021, as extended to 30th November 2021 and 31st January 2022 by Circular No.9/2021 dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively