Section 12AB(1)(b) of the Income Tax Act

Sarvajanik Education and Welfare Society, Guguldih vs. Commissioner of Imcome Tax (Exemption), Patna

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

National Human Rights and Crime Control Bureau, Ranchi vs. Commissioner of Income Tax Exemption, Ranchi

Bench: the Tribunal. The assessee stated that necessary documents and explanations could not be furnished due to unavoidable circumstances.4. When the appeals were called for hearing, although notices had been duly served, none appeared on behalf of the assessee. Since the matters were pending for a considerable time, the Bench proceeded to hear the DR and perused the records. The Ld. DR submitted that the assessee is a habitual non-compliant entity, having failed to respond before the CIT (Exempt

National Human Rights and Crime Control Bureau, Ranchi vs. Commissioner of Income Tax Exemption, Ranchi

Bench: the Tribunal. The assessee stated that necessary documents and explanations could not be furnished due to unavoidable circumstances.4. When the appeals were called for hearing, although notices had been duly served, none appeared on behalf of the assessee. Since the matters were pending for a considerable time, the Bench proceeded to hear the DR and perused the records. The Ld. DR submitted that the assessee is a habitual non-compliant entity, having failed to respond before the CIT (Exempt

Vikas Seva Niketan, Neori Vikas vs. Income Tax Officer, Exemption Ward

In the result, grounds of appeal are allowed for statistical purposes only

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Vikas Seva Niketan, I.T.O. (Exemption), Neori Vikas, Near Ring Road Chowk, Ranchi. Vs. P.S. Bit, Ranchi-835217 (Jharkhand) Pan No. Aaaav 4655 M Appellant/ Assessee Respondent/ Revenue

Rajkot Runners Association, Rajkot vs. Commissioner of Income Tax (Exemption), Ahmedabad

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.18/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2024-25 Rajkot Runners Association Cit (Exemption) बनाम Pavitra, 6-Africa Colony, B/H. Water Ahmedabad Tank, 150 Feet Ring Road, Rajkot Vs. Gujarat-360007 Pan : Aamcr2357N (अपीलाथ"/Appellant) (""यथ"/Respondent) :

Xlri Alumuni Association, Jamshedpur vs. Income Tax Officer Exemption Ward, Jamshedpur

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.308/Ran/2024 Xlri Alumuni Association ….……………............................……….……Appellant Xlri Campus, C H Area East, Jamshedpur, Jharkhand – 831001. [Pan: Aaaax0042N] Vs. Ito (Exemption), Jamshedpur...…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar & R. R. Mittal, Ar, Appeared On Behalf Of The Appellant. Shri Kumar Pranab, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Cit(Exemption), Patna [“Cit(Exemption)”] Dated 25.05.2024 Rejecting The Application In Form 10Ab For Registration U/S 12A Of The Income-Tax Act, 1961 (The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed An Application In Form No. 10Ab Seeking Regular Registration Under Clause (Iii) Of Sub- Section (1)(Ac) Of Section 12A, Read With Section 12Ab(1)(B) Of The Act. The Said Application Was Filed For Continuation Of Registration Previously Granted Under Section 12A(1)(Ac)(Vi), Vide Form 10Ac Dated 23.09.2021, For The Assessment Years 2022–23 To 2024–25. 3. During The Course Of Proceedings Under Section 12Ab, The Learned Cit (Exemption) Examined The Objects & Genuineness Of The Activities Of The Applicant Institution & To Verify Compliance With Statutory Requirements, Called Upon The Assessee To Furnish The Following Details: Note On Activities Undertaken During Financial Years 2020–21, 2021–22

G. C Foundation, Rajkot vs. CIT (Exemption), Ahmedabad

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 266/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2023-24) G. C. Foundation Cit(Exemption) Vs. Survey No. 558/2558, P1 558 P2, B/H Income Tax Office, Vejalpur, Real Ceramics, Old Ghuntu Road, Rajkot-36001 Thorala, Rajkot - 363641 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetg0610J (Appellant) (Respondent)

Rajbanshi Lok Kalyan Trust, Siwan vs. CIT Exemption, Patna

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra