ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Assistant Commissioner of Income Tax-II, Agra v. Vikas Lok Sewa Samiti
Income Tax Appeal No. 293 of 2013 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed as infructuous following reported registration; no costs.
Division Bench · Bharati Sapru · Vivek Varma
1. Facts of the case
Assessee counsel stated that registration had been granted by CIT-II, Agra on 24 July 2014. The Department supplied that order, which the Court retained on record; the registration provision and terms are not reproduced.
2. Discussion by the Hon’ble Court
In light of the reported registration, the Court treated Revenue’s appeal as infructuous. It did not adjudicate the registration criteria or interpret a specified registration provision.
3. Judicial decision
Revenue’s appeal was dismissed as infructuous, with no costs. The 24 July 2014 order was kept on record.
4. Outcome / in whose favour
The procedural Revenue appeal ended following reported registration. No merits ratio on charitable registration or current eligibility is established.
5. AKHB REVIEW POINT
The supplied order does not identify the statutory registration provision or reproduce the registration terms. Obtain the retained administrative order and verify later status before relying on a particular registration basis or entitlement.
Source and verification
Complete one-page supplied order read and visually inspected. Individual Drive original SHA-256 independently verified; complete text matches the preserved source-review packet. AY and PAN are not stated. Later treatment and current law are not cleared.
Source SHA-256: 9b4fe853917c8143ec0651557ebf89cbb91495ea00cdfc875cfed7299de57b5f
Only provisions expressly identified in this order are recorded. No substantive tax merits or current statutory equivalence is inferred.
Source checked 2026-10-19. Later proceedings, compliance and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.