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

income for the reason, that the object of the trust was running a charitable institution and the same was complied with. The learned Assessing Officer too has not found any thing contrary and accepted the charitable activities by the Trust. From the above your honors will find that the addition

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

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or e) Any activity being carried out by the trust or institution-- (i) is not genuine, or (ii) is not being carried out in accordance with all or any of the conditions

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

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

charitable activity. Income over expenditure shown in the profit and loss account at Rs. 1,96,50,937/- was treated as business income and further based on the seized documents additions for bogus expenses on salary at Rs.20,48,173/- were disallowed u/s 37 and also addition of Rs.69,70,505/- was made for unexplained money on account of business

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 activity. Income over expenditure shown in the profit and loss account at Rs. 1,96,50,937/- was treated as business income and further based on the seized documents additions for bogus expenses on salary at Rs.20,48,173/- were disallowed u/s 37 and also addition of Rs.69,70,505/- was made for unexplained money on account of business

SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

charitable in nature moreover trust is not engaged in any Trade, Commerce or Business. 3. Assessee has also submitted following additional grounds of appeal on 10.09.2020:- 1. Ld. CIT(Exemption) had erred in granting the registration prospectively from A.Y. 2019-20, whereas assessee trust was registered and assessed regularly as a registered trust since 13.08.1973. 2. Ld. A.O had erred

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Charitable Trust Indore /ITANo.909/2019 justified in assessing the short deduction of Rs.6,948/-. The same is hereby confirmed. Both the grounds of appeal are dismissed. 4. Ground No.3: This ground of appeal has been raised against the addition of Rs.2,073/- on account of charging interest u/s 201(1A) of the Income

THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN

In the result, the appeal of the revenue stands dismissed

Bench: Shri C.M. Garg & Shri O.P. Meena

addition made by the Assessing Officer may kindly be restored as the Commissioner of Income Tax (Appeals) has granted relief to the assessee without any basis and justified reasoning. 5. Replying to the above, the learned counsel for the assessee strongly supported the first appellate order and ACIT vs.Ujjain Shikshan Sangh Samiti submitted that as per the decision

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

charitable purposes. 7. In view of the above facts and circumstances, the expenditure claimed of Rs. 98,45,124/- on account of Vaman Drishti Shivir are disallowed as application of Income and computation is made accordingly. I am also satisfied that the assessee has committed default within the meaning of the provisions of section

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. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

THE ITO, (EXEMPTION), INDORE vs. M/S. N.T.THOMAS MEMORIAL EDUCATIONAL & DEVELOPMENT SOCIETY, INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

charitable trusts, hence, provision has the similarity. Further, the Hon'ble High Court in above case has held that the expenditure of the earlier year can be set off against the income of subsequent year. Therefore, respectfully following decision of the Hon'ble Jurisdictional High Court in the case of Gujrati Samaj (Supra), the claim of excess expenditure

M/S. N.T.THOMAS MEMORIAL EDUCATIONAL AND DEVELOPMENT SOCIETY,INDORE vs. THE ACIT 1(2), INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

charitable trusts, hence, provision has the similarity. Further, the Hon'ble High Court in above case has held that the expenditure of the earlier year can be set off against the income of subsequent year. Therefore, respectfully following decision of the Hon'ble Jurisdictional High Court in the case of Gujrati Samaj (Supra), the claim of excess expenditure

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Additional Director of Income Tax (2016) 47 CCH 0298 (Trib-Delhi) 15. Society of Indian Automobile Manufacturers vs. Income Tax officer (2016) 47 CCH 0196 (Trib-Delhi) 16. Amritsar Improvement Trust vs. Assistant Commissioner of Income Tax (2016) 48 ITR 0080(Trib-Amr) 17. Income Tax Officer vs. Indian Leather Products Association (2015) 45 CCH 0475(Trib-Kol) 18. Calcutta

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

Income Tax v/s NBA Nahata charitable Trust, [2014] 43 taxmann.com 315 (Karnataka). 4. The Ld. A.O has erred in law and on facts in making the addition

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

Income Tax Act 1961(hereinafter called as the ‘Act’) framed on 26.03.2013 by ACIT-1(2), Bhopal. 2. In the case of L. N. Gupta Mathur Vaishya Charitable Trust the Revenue has raised following grounds of appeal in ITANo.89/Ind/2017: “Whether on the facts and circumstances of the case, the Ld. CIT(A), was justified in deleting the addition

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

addition of Rs. 1,01,77,928/- income of assessee on wrong basis and ignoring submissions made on record. 2. That on the facts and in the circumstances of the case and in law, the Ld. AO erred by wrongly treating the surplus of Rs. 1,01,77,928/- as taxable income, ignoring the submissions made on record.” 2. Heard

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

addition of Rs. 1,01,77,928/- income of assessee on wrong basis and ignoring submissions made on record. 2. That on the facts and in the circumstances of the case and in law, the Ld. AO erred by wrongly treating the surplus of Rs. 1,01,77,928/- as taxable income, ignoring the submissions made on record.” 2. Heard

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

CHARITABLE OR RELIGIOUS TRUST REGISTRATION OF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019 Under the provisions of section 12A of Income-tax Act, 1961 (hereafter 'Act) where the total income of a trust on institution as computed under the Act without

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

trust granted u/s.12AA w.e.f. 01.04.2011, hence the order of the learned PCIT u/s.12AA be kindly cancelled. That on the facts & in the circumstances of the case and (6) in law, the findings of the learned PCIT that the income of the institution was being applied directly/indirectly for the benefit of trustees are wholly wrong, opposed to facts, injudicious and unlawful