SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

Trust dedicated solely\nto religious and charitable objectives.\n15. During FY 2016-17, the Appellant received corpus donations for temple construction totaling Rs.\n42,75,350/- in cash and Rs.31,31,131/- by cheque from the Patni Group. Due to demonetization,\nRs.32,33,750/- was deposited

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

cash deposits of Rs.21,49,200/- made by assessee in bank a/cs during demonetization period and on finding that the assessee has not filed any return of AY 2017-18, issued a notice dated 27.12.2017 u/s 142(1)(i) requiring the assessee to file return of income of AY 2017-18. However, the assessee did not file any return. Then

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

cash deposits in bank a/c from 'fees\ncollected from students'. However, the AO made an adverse observation that\nas per section 139(4C) of the Act, it was duty of assessee to file its return of\nincome but the assessee has not followed the same. The AO also relied upon\nstatutory provisions of sixth proviso to section

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,

charitable activity as per the provisions of section 2(15) of the Act, and\nthere is no change in the aforesaid activity and hence cancellation of registration u/s.10(23) of\nthe Act on the ground that the activities of the trust are not in accordance with the objects of\nthe society without pointing any such \"specified violations\" are wholly erroneous

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

deposited in any of the forms as has been invested in FDR mentioned in section 11(5) c Is not utilized for the purpose Income referred to in section 11(2) for which it is so accumulated or set has been utilised for purpose of purchase of apart during the period referred to in land and construction of school building

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

charitable purpose of advancing education. The AO, based on an information from AIMS Module of ITBA regarding cash deposited by assessee in bank a/c during demonetization period, issued notice dated 28.11.2017 u/s 142(1) calling the assessee to file return of AY 2017-18 by 28.12.2017. The assessee failed to comply with such notice. Subsequently, the AO issued query notices

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

cash creditors, source of the loan given to the assessee, linkage of the transaction with the search conducted u/s 132 of the Act in the case of Mr. Deepak Kalani on 4.9.2015 along with Mittal Group of Indore and considering the fate of assessment proceedings carried out in the case of lender companies (post search on 4.9.2015 and post report

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

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

cash creditors, source of the loan given to the assessee, linkage of the transaction with the search conducted u/s 132 of the Act in the case of Mr. Deepak Kalani on 4.9.2015 along with Mittal Group of Indore and considering the fate of assessment proceedings carried out in the case of lender companies (post search on 4.9.2015 and post report

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

cash creditors, source of the loan given to the assessee, linkage of the transaction with the search conducted u/s 132 of the Act in the case of Mr. Deepak Kalani on 4.9.2015 along with Mittal Group of Indore and considering the fate of assessment proceedings carried out in the case of lender companies (post search on 4.9.2015 and post report

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

charitable purpose of advancing education.\nThe AO, based on an information from AIMS Module of ITBA regarding cash\ndeposited by assessee in bank a/c during demonetization period, issued\nnotice dated 28.11.2017 u/s 142(1) calling the assessee to file return of AY\n2017-18 by 28.12.2017. The assessee failed to comply with such notice.\nSubsequently, the AO issued query notices