M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

charitable trust were siphoned out and used by the members of the charitable society . (iii) That assessee is not showing

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

trust is not charitable or religious in nature and the trust-deed confers full discretion on the trustees to spend

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

trust is not charitable or religious in nature and the trust-deed confers full discretion on the trustees to spend

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

trust nor it is a religious and charitable trust as mentioned in section 115BBC (2) of the Act and hence

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

trust nor it is a religious and charitable trust as mentioned in section 115BBC (2) of the Act and hence

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof

DAWAT E ISLAMI,RAIPUR vs. THE CIT ( EXEMPTION ) BHOPAL, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

charitable in nature which makes the trust as composite trust i.e. charitable and religious trust and therefore, the assessee is found

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

trust for charitable purpose, can\nbe said to have been applied to charitable purpose of assessee-trust?\n8. Ld. AR for assessee

SIRSETH SARUPCHAND HUKAM CHAND CHARITABLE TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisirseth Sarupchand Hukum Cit (Exemption), बना Chand Charitable Trust, Bhopal म/ 1, Janwari Bag Nasia, Vs. Indore

Charitable Trust ITA No. 797/Ind/2024 - A.Y.2024-25 assessee trust an opportunity to make suitable correction which was not given. Such error

DCIT (EXEMPTION), BHOPAL vs. M/S. JAWAHARLAL NEHRU CHARITABLE EDUCATIONAL TRUST, KHARGONE

In the results, all the appeals are dismissed as withdrawn and the cross objections are dismissed as infructuous

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16

Charitable Edu. Trust आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE

THE WORLD DIAMOND FOUNDATION,RAJGARH vs. THE CIT(E) , BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

trust is a charitable trust engaged in charitable activities in Village Rajgarh, District Dhar. Thus, the Order of Rejection u/s. 12AB

THE WORLD DIAMOND FOUNDATION,RAJGARH vs. THE CIT(E) , BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

trust is a charitable trust engaged in charitable activities in Village Rajgarh, District Dhar. Thus, the Order of Rejection u/s. 12AB

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

charitable or religious purposes. —\n(1)(a) Income derived from property held under trust wholly for charitable or\nreligious purposes

FOREST GUARDIAN CHARITABLE TRUST,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2023-24 Forest Guardian Commissioner Of Income- Charitable Trust, Tax (Exemption), Ward No. 01, Bhopal Haryana Dall Mill बनाम/ Compound, Vs. Kamta Tola, Satna (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatf9057G Assessee By Shri Regan Kapoor, Ca Revenue By Ms. Ila Parmar, Cit Dr Date Of Hearing 05.12.2024 Date Of Pronouncement 10.01.2025

Charitable Trust, tax (Exemption), Ward No. 01, Bhopal Haryana Dall Mill बनाम/ Compound, Vs. Kamta Tola, Satna (Assessee/Appellant) (Revenue/Respondent) PAN: AAATF9057G

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

trust is not running solely for religious activities but is also carrying out various other charitable activities as mentioned in the trust

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

charitable trust or society in respect of the income derived from the property held under trust for the preceding assessment

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

trust, charitable institutions and\ninstitutions engaged in public activity but there are certain conditions for that.\nA trust has to file

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

trust, wholly\nor in part for charitable or religious purposes, has been applied,\nother than for the objects of the trust