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

Appeal is allowed in terms mentioned above

charitable purpose. We intend to explain\nthe above aspect by an example:\nLet's say the institution has earned Rs.1000 from the property in the trust\nand also undertakes certain additional services to generate income for the\ntrust, wherein it generate gross sales of Rs.2000 and incurs expenditures of\nRs.1500. The eligible income for the purpose of section

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

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which

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

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of assessee is allowed

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.33/Ind/2021 Assessment Year: 2016-17 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

Charitable Foundation 15 Vanshpati Smriti Shiksha Samiti ITA No.24/Ind/2021 & CO No. 33/Ind/2021 – AY 2016-17 Poona (2018) 253 Taxman 165 (SC) wherein the Hon’ble Supreme Court has allowed not only the original cost of fixed assets as application u/s 11 but also the claim of depreciation on the very same cost of fixed assets. The Ld. AR has also

M/S. SICA EDUCATION TRUST (REGD.),INDORE vs. THE ACIT 3(1), INDORE

In the result both the appeals of the assessee pertaining to

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

depreciation amount to Rs.1,94,324/- a consequence to the disallowance of the above claim. 3. The appellant prays to give permission to add, to elaborate, or revised the above grounds of appeal as and when occasion arises. Assessment Year 2003-04 “1. On the facts and circumstances of the case, the Ld. CIT(A) erred in confirming the disallowance

M/S. SICA EDUCATION TRUST (REGD.),INDORE vs. THE ACIT 3(1), INDORE

In the result both the appeals of the assessee pertaining to

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

depreciation amount to Rs.1,94,324/- a consequence to the disallowance of the above claim. 3. The appellant prays to give permission to add, to elaborate, or revised the above grounds of appeal as and when occasion arises. Assessment Year 2003-04 “1. On the facts and circumstances of the case, the Ld. CIT(A) erred in confirming the disallowance

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

Trust) received cash donation. In this regard, please\nfurnish details of Donation Received in Cash during the year in the following format:-\nName, Address & Amount\nPAN of Donor\nNature of Donations (Corpus\ninvolved in Rs.\nor Non Corpus)\nDetails of investments made in movable assets/fixed assets and immovable\nproperties.\nDetails of Accumulation made U/s.11(2), if any, in last

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

depreciation, the ld. CIT(A) dismissed the ground by giving a finding that the similar issue for earlier years is pending for adjudication before the Hon'ble MP High Court. 6. Now both the revenue and assessee are in cross appeal before us for A.Y.2011-12. 4 Indore Development Authority ITANos.847 870 & 1355/Ind/2016 7. We will first take up revenue

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

depreciation, the ld. CIT(A) dismissed the ground by giving a finding that the similar issue for earlier years is pending for adjudication before the Hon'ble MP High Court. 6. Now both the revenue and assessee are in cross appeal before us for A.Y.2011-12. 4 Indore Development Authority ITANos.847 870 & 1355/Ind/2016 7. We will first take up revenue

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

depreciation, the ld. CIT(A) dismissed the ground by giving a finding that the similar issue for earlier years is pending for adjudication before the Hon'ble MP High Court. 6. Now both the revenue and assessee are in cross appeal before us for A.Y.2011-12. 4 Indore Development Authority ITANos.847 870 & 1355/Ind/2016 7. We will first take up revenue