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, transfer of the assets for charitable purposes should be irrevocable, which as per AO is not fulfilled in the case of the assessee. The AO observed that the assessee is neither in the field of education , nor in the field of medical relief of poor and at the most the assessee’s objects and activities could be said

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, transfer of the assets for charitable purposes should be irrevocable, which as per AO is not fulfilled in the case of the assessee. The AO observed that the assessee is neither in the field of education , nor in the field of medical relief of poor and at the most the assessee’s objects and activities could be said

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)

5. That the Learned CIT erred in holding activities of the Trust are not genuine and the documentary evidence with regard to charitable activities of the Trust has not been furnished by assessee. 6. That the appellant craves leave to Add to and / or Amend, modify or withdraw the grounds outlined above before or at the time of hearing

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

5. The CIT(E) has then placed reliance on the various case laws on the point that at the time of granting the registration under section 12A, the Competent Authority is required to satisfy itself from the evidences placed before it about the charitable nature of 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

5. That the Learned CIT also erred in holding that Gausewa activity is not a charitable activity. 6- That the Learned CIT erred in holding activities of the Trust are not genuine and the documentary evidence with regard to charitable activities of the Trust has not been furnished by assessee. 2. The brief facts of the case are that

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

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

5.—For the purposes of this section "beneficiary" in respect of an asset means an individual who derives benefit from the asset during the previous year and the consideration for such asset has been provided by any person other than such beneficiary.] [(1A) Without prejudice to the provisions of sub-section (1), any person, being an individual

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

5.—For the purposes of this section "beneficiary" in respect of an asset means an individual who derives benefit from the asset during the previous year and the consideration for such asset has been provided by any person other than such beneficiary.] [(1A) Without prejudice to the provisions of sub-section (1), any person, being an individual

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.”

5. Because the order is bad in law as well as on facts.” 2. The brief facts of the case are that, the assessee is a trust and has claimed that it is undertaking charitable activities including educational activities. The assessee was registered on 05.09.2008 and has Central Charitable Trust claimed that it is complying with the objects

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

section 69 of the Income Tax Act as an unexplained investment for purchase of land. The assessee challenged the action of the AO before the CIT(A) and contended that there was no exchange of purchase consideration as the land in question was transferred by the trustee/manager of the assessee trust without any consideration. However, the Sh. Harishankar Singh

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

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

Section 10(23C) introduced w.e.f. 01.06.2006 vide Finance Act, 2006 as amended by Finance (No.2) Act, 2009 w.r.e.f. 1.4.2009 states as under: “……. Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the purpose of grant of exemption or continuance thereof, such

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

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

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 80G(5)(vi) of the Income-tax Act, 1961(hereinafter called “ the CIT(E)”) Assessment Year: N.A. SantKachacha Baba LokSewa Trust, Varanasi rejecting /dismissing application filed by the assessee for grant of approval/registrationu/s 80G of the 1961 Act.We have heard both the partiesin Open Court through physical hearing mode. 2. The brief facts of the case are that

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

trust. An identical amount of Rs. 19,90,762/- is also shown in the column giving details of exemption under section 10(23C)(iiiad). From these facts, it is clear that the amount showed as exemption under section 10(23C)(iiiad) is nothing but the amount of accumulated income to be applied for charitable purpose in future is repeated mistakenly

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

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.

5. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 30th November 2021 under sub-section (1) of section 139 of the Act, as extended to 31st December 2021 and 28th February 2022 by Circular No.9/2021 dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively, is hereby further extended to 15th March