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 society. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

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 society. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

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 based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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 based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

Appeal is allowed

charitable purposes in accordance\nwith Section 11(1)(a) of the Act. The Gujarat High Court held that "income\nderived from trust property" for the purposes of Section 11(1)(a), must be\ndetermined on commercial principles and in doing so, all outgoings including\noutgoing by way of income tax paid by the assessee-trust must be deducted

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

Charitable Trust has raised following grounds of appeal in IT(SS)ANos.195 & 196/Ind/2017 for A.Y. 2008-09 & 2009-10: “That the entire proceeding of assessment by invoking provisions of section 153C is without jurisdiction and the same is bad in law. That the Ld. CIT(A)/AO erred in denying benefit of deduction

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

Appeal is allowed in terms mentioned above

charitable or religious trust is\nentitled to accumulate twenty-five per cent of\nits income derived from property held under trust. For the\npresent purposes, the donations the assessee received, in\nthe sum of Rs.2,57,346/-would constitute its property\nand it is entitled to accumulate twenty-five per\ncent thereout. It is unclear on what basis the Revenue

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

charitable trust. Thus, the exemption u/s. 11 of the Act may kindly be allowed to the assessee trust. 4. On the facts and in the circumstances of the case and in law, the Ld. Jt. CIT(A) has erred in not condoning the delay in filing the appeal before the first appellate authority, which is against the principles of natural

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

trust since inception which is placed at page no.70 of the paper book. Ld. AR has submitted that the assessee statistics all the conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench

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

Appeal is allowed for statistical purpose

charitable institutions and\ninstitutions engaged in public activity but there are certain conditions for that.\nA trust has to file its return of income, get its accounts audited, apply for\nregistration under section 12A. CBDT circular is of no help when a trust is\ndoing genuine work but it does not register it as a society, does not maintain\nproper

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(EXEMPTION), BHOPAL

Appeals are allowed for statistical\npurposes

charitable trust created vide Deed of Trust dated 18.06.2020\nand registered by Registrar of Public Trusts, Indore vide certificate dated\n08.03.2021 under the provisions of Madhya Pradesh Public Trust Act, 1951.\nThe assessee filed applications for grant of provisional registration u/s 12AB\nand provisional approval u/s 80G(5). The Income-tax Department granted\nprovisional registration u/s 12AB through Form

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(E), BHOPAL

Appeals are allowed for statistical\npurposes

charitable trust created vide Deed of Trust dated 18.06.2020\nand registered by Registrar of Public Trusts, Indore vide certificate dated\n08.03.2021 under the provisions of Madhya Pradesh Public Trust Act, 1951.\nThe assessee filed applications for grant of provisional registration u/s 12AB\nand provisional approval u/s 80G(5). The Income-tax Department granted\nprovisional registration u/s 12AB through Form

RAJRATAN FOUNDATION,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purposes

Trust Vs. ITO,\nExemption (2021) 125 taxmann.com 75 (Gujrat)\n(h) Hon'ble Gujrat High Court Indian Panel Board Manufacturer Vs.\nDCIT Tax Appeal No. 655 of 2022 dated 21.03.2023.\n6. Ld. DR for revenue dutifully relied upon orders of lower authorities\nbut, however, could not oppose the submissions of Ld. AR.\n7. We have heard rival contentions of both

ITO(EXEMPTION), INDORE vs. AROGYA SEVA MANDAL, BURHANPUR MADHYA PRADESH

Appeal is dismissed

Trust Vs. ITO,\nExemption (2021) 125 taxmann.com 75 (Gujrat)\n(h)\nHon'ble Gujrat High Court Indian Panel Board Manufacturer Vs.\nDCIT Tax Appeal No. 655 of 2022 dated 21.03.2023.\n7.\nWe have heard rival contentions of both sides and examined the\npresent case in the light of judicial decisions. After a careful consideration,\nwe have following analysis and adjudication

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

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

Charitable Trust 79800 M.P. Nagar Vyapari Utsav Samiti 2100 AIM for Seva 18000 TOTAL 441500 8. Ld. AR prayed that these donations even if not allowable u/s 37(1), the assessee is entitled for deduction

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

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

Charitable Trust 79800 M.P. Nagar Vyapari Utsav Samiti 2100 AIM for Seva 18000 TOTAL 441500 8. Ld. AR prayed that these donations even if not allowable u/s 37(1), the assessee is entitled for deduction

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

charitable trust engaged in imparting education. It is registered u/s 12A of the Income-tax Act, 1961 and entitled for exemption u/s 11/12; accordingly it claimed exemption u/s 11/12 in the return of income filed for AY 2018-19 on 31.08.2018 on the basis of audited accounts signed by auditors on 14.08.2018. When the AO processed intimation

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

Trust Vs. ITO, Exemption (2021) 125 taxmann.com 75 (Gujrat) (h) Hon’ble Gujrat High Court - Indian Panel Board Manufacturer Vs. DCIT Tax Appeal No. 655 of 2022 dated 21.03.2023. 6. Per contra, Ld. DR for revenue contended that the furnishing of audit- report in Form No. 10B by due date is a pre-condition for allowability of exemption u/s 11/12