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

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

forward a copy of the order under clause (ii) or clause (iii), as the case may be, to the Assessing Officer and such trust or institution. Explanation.—For the purposes of this sub-section, the following shall mean "specified violation", — (a) where any income derived from property held under trust, wholly or in part for charitable or religious purposes

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

carry on similar activities within their respective districts under the guidance and supervision of State Association like the assessee. As per CBDT Circular No.395 dated 24.09.1984, the aforesaid activity of promotion of cricket is covered under the definition of ‘Charitable Purpose’ which is the last limb of section 2(15) of the Act. 32. In the light of above organizational

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

forward for future spending. It means the income is set apart during the year for future spending for charitable or religious purposes. c. Spent – signifies actually paid. There must be an outgoing expenditure to qualify this. B. Basis to invoke the provisions of section 263 vis-à-vis direction given in the order passed u/s 263 1. Show cause notice

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the Assessee is allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

carried out various charitable activities as per the provision of section 2(15) of the Act. The assessee trust shown total receipts of Rs. 2,89,205/- as per the Income & Expenditure account. As against the total receipt, the assessee has shown application of income of Rs. 2,79,750/- towards the objects of the trust and after set apart

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

loss declared by assessee. (ii) Subsequently, the assessment-order passed by AO was examined by PCIT-1, Bhopal who found that the same was erroneous-cum- prejudicial to the interest of revenue since the AO failed to examine the issue that the assessee received grants/donations from Central Govt. and used it directly or indirectly for acquiring fixed assets and therefore

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

loss declared by assessee. (ii) Subsequently, the assessment-order passed by AO was examined by PCIT-1, Bhopal who found that the same was erroneous-cum- prejudicial to the interest of revenue since the AO failed to examine the issue that the assessee received grants/donations from Central Govt. and used it directly or indirectly for acquiring fixed assets and therefore

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee