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. [CIT v. Sthanakvasi Vardhman Vanik Jain Sangh (2003) 260 ITR 366 (Guj)]. Section 11(4) is merely intended to tax income which is not accounted for in the books: it does not operate to charge a disclosed amount which is admittedly expended, for a purpose either charitable or non- charitable, but is disclos as business

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. [CIT v. Sthanakvasi Vardhman Vanik Jain Sangh (2003) 260 ITR 366 (Guj)]. Section 11(4) is merely intended to tax income which is not accounted for in the books: it does not operate to charge a disclosed amount which is admittedly expended, for a purpose either charitable or non- charitable, but is disclos as business

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

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

business which is incidental to the attainment of its\nobjectives; or\nc) The trust or institution has applied any part of its income from the\nproperty held under a trust for private religious purposes, which does\nnot ensure for the benefit of the public; or\nd) The trust or institution established for charitable

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

business which is incidental to the attainment of its\nobjectives; or\nc) The trust or institution has applied any part of its income from the\nproperty held under a trust for private religious purposes, which does\nnot ensure for the benefit of the public; or\nd) The trust or institution established for charitable

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, any other object which is merely ancillary or incidental to the primary or dominant purpose, would not prevent the trust or the institution from being a valid charity. Likewise, cl.3(z1) and (z2) which permit the establishment of a trust or trusts, appointment of trustees thereof from time to time and the vesting of funds or surplus income

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that (i) the activities of trade, commerce or business are connected ("actual carrying out…" inserted w.e.f. 1-4-2016) to the achievement of its objects of GPU; and (ii) the receipt from such business or commercial activity

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that (i) the activities of trade, commerce or business are connected ("actual carrying out…" inserted w.e.f. 1-4-2016) to the achievement of its objects of GPU; and (ii) the receipt from such business or commercial activity

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that (i) the activities of trade, commerce or business are connected ("actual carrying out…" inserted w.e.f. 1-4-2016) to the achievement of its objects of GPU; and (ii) the receipt from such business or commercial activity

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that (i) the activities of trade, commerce or business are connected ("actual carrying out…" inserted w.e.f. 1-4-2016) to the achievement of its objects of GPU; and (ii) the receipt from such business or commercial activity

THE DCIT-2(1), BHOPAL vs. M/S. HAI HAY KSHATRIYA EDUCATION SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE DCIT-2(1), BHOPAL vs. M/S. H.K. KALCHURI EDUCATION TRUST, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE DCIT-2(1), BHOPAL vs. M/S. H.K. KALCHURI EDUCATION TRUST, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE DCIT-2(1), BHOPAL vs. M/S. HAI HAY KSHATRIYA EDUCATION SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE DCIT-2(1), BHOPAL vs. M/S. JAI NARAIN SHIKSHA SAMITI, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE ACIT-2(1), BHOPAL vs. M/S. RISHIRAJ MEMORIAL EDUCATION AND WELFARE SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust

THE ACIT-2(1), BHOPAL vs. M/S. RISHIRAJ MEMORIAL EDUCATION AND WELFARE SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

business income Donation is debited in the income Since we have treated the assessee as charitable Page 8 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust