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43 results for “charitable trust”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 12A210Section 80G(5)44Section 80G40Exemption36Section 1126Natural Justice21Section 15413Section 13(1)(b)9Section 143(1)9Limitation/Time-bar

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

natural justice and fair play, illegal and therefore liable to be quashed. 2. Without prejudice, the Ld. CIT Exemption, Bhopal erred in rejecting the application filed for registration u / s 12AB without considering the documents on records and facts and circumstances of the case. 3. Without prejudice, the registration u / s 12AB ought to be granted in the facts

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

Showing 1–20 of 43 · Page 1 of 3

9
Section 11(2)8
Addition to Income8

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

natural justice are held to be bad in law. Our view is supported by the following decisions; D.A. Gadgil v. Securities & Exchange Board of (i) India [(2000) CLC 1873], (ii) Mohinder Singh Gill v. The Chief Election Commissioner [AIR 1978 SC 851], Chirayu Charitable Foundation (iii) S.L.Kapoor V Jagmohan [AIR 1981 SC 136] (iv) Anand Rathi v. Securities and Exchange

DAWAT E ISLAMI,RAIPUR vs. THE CIT ( EXEMPTION ) BHOPAL, BHOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

ITA 431/IND/2022[00]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

Section 11Section 12ASection 13(1)(b)

trust by citing the reasons that the assessee has not submitted any activity note which clarifies about the activities of the assesse. Only some Page 3 of 7 Dawat E Islami Page 4 of 7 photographs are produced by the assessee but nowhere the name of the assessee is shown in there and nature of activities carried

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

justice and appropriate adjudication of the matter. 2. Assessee is a charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

justice and appropriate adjudication of the matter. 2. Assessee is a charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads

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

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

justice and fair play, we are of considered view that this matter needs to be set aside and restored to the file of the A.D for necessary enquiry and verification of the said donations so received by the assessee as to genuineness and also for verifying compliance of the relevant section 115BBC of 1961 Act. The onus as well burden

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

justice and fair play, we are of considered view that this matter needs to be set aside and restored to the file of the A.D for necessary enquiry and verification of the said donations so received by the assessee as to genuineness and also for verifying compliance of the relevant section 115BBC of 1961 Act. The onus as well burden

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

ITA 480/IND/2024[2023-24]Status: DisposedITAT Indore29 Nov 2024AY 2023-24

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

Section 12ASection 13(1)(b)Section 253(5)

justice-oriented approach. Thus, taking into account the provision of section 253(5) and the decision of Hon’ble Supreme Page 3 of 13 Bisa Neema Panchayat Bhawan Trust, Indore. ITA No. 480/Ind/2024 - A.Y. 2023-24 Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Briefly stated the facts are such that the assessee

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

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

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

Section 13Section 2Section 2(15)

Charitable Purpose’ which is the last limb of section 2(15) of the Act. 32. In the light of above organizational structure developed in India for development and promotion of game of cricket, we may point out that during the period under consideration pertaining to A.Y. 2012-13 the assessee hosted two IPL 52 M.P. Cricket Association matches on behalf

SIRSETH SARUPCHAND HUKAM CHAND CHARITABLE TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal of the assessee is allowed for statistical purpose

ITA 797/IND/2024[2024-25]Status: DisposedITAT Indore05 May 2025AY 2024-25

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisirseth Sarupchand Hukum Cit (Exemption), बना Chand Charitable Trust, Bhopal म/ 1, Janwari Bag Nasia, Vs. Indore

Section 12ASection 12A(1)(ac)Section 253

Charitable Trust ITA No. 797/Ind/2024 - A.Y.2024-25 passed in the violation of the principles of natural justice. It thus deserves to be set aside

SHRI DIGAMBER JAIN,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

ITA 287/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

natural justice and fair play, illegal and therefore liable to be quashed. 2. Ld. CIT(E) erred in rejecting the registration u/s 80G(5) 3. Ld. CIT€ erred in not complying the direction of the Hon’ble ITAT in the set aside proceedings. The appellant carves leave to add, amend or modify any of the grounds of 2 Digamber Jain

SHRI DIGAMBER JAIN,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

ITA 289/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

natural justice and fair play, illegal and therefore liable to be quashed. 2. Ld. CIT(E) erred in rejecting the registration u/s 80G(5) 3. Ld. CIT€ erred in not complying the direction of the Hon’ble ITAT in the set aside proceedings. The appellant carves leave to add, amend or modify any of the grounds of 2 Digamber Jain

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

justice oriented approach while deciding the matter of condonation of delay. Accordingly in the facts and circumstances of the case we are satisfied that the assesse has explained a reasonable and sufficient cause for not filing the appeal within the period of limitation and hence, the delay of 93 days in filing the appeal is condoned. The assessee has raised

THE WORLD DIAMOND FOUNDATION,RAJGARH vs. THE CIT(E) , BHOPAL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 144/IND/2023[00]Status: DisposedITAT Indore26 Oct 2023

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

Section 12ASection 80GSection 80G(5)

charitable activities in Village Rajgarh, District Dhar. Thus, the Order of Rejection u/s. 80G of the Act dated 14.02.2023 is liable to be set aside. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in denying registration to the appellant trust without providing proper opportunity of being heard

THE WORLD DIAMOND FOUNDATION,RAJGARH vs. THE CIT(E) , BHOPAL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 145/IND/2023[00]Status: DisposedITAT Indore26 Oct 2023

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

Section 12ASection 80GSection 80G(5)

charitable activities in Village Rajgarh, District Dhar. Thus, the Order of Rejection u/s. 80G of the Act dated 14.02.2023 is liable to be set aside. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in denying registration to the appellant trust without providing proper opportunity of being heard

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

Appeal is allowed for statistical purpose

ITA 753/IND/2025[2020-21]Status: DisposedITAT Indore10 Apr 2026AY 2020-21

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

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154

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

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

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

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

Section 11(2)Section 143(3)Section 263

natural justice - Held, yes” [emphasis supplied] d. Hon’ble Mumbai Bench of ITAT in the case of Anil Shah – [2007] 162 Taxman 39 – order pronounced on 21.01.2006 – HEAD NOTE – “Section 263, read with section 80HHC, of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - Assessment year 2000-01 - Whether if all relevant details have been

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section

SHANI SHAKTI PITH PITRA SEVA ASHRAM,UJJAIN vs. THE EXEMPTION, BHOPAL

In the result appeal of the assessee is allowed for statistical purposes

ITA 15/IND/2019[-]Status: DisposedITAT Indore21 Jan 2020

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Shani Shakti Pith Pitra Cit(Exemption) Seva Ashram Ujjain Vs. Bhopal

Section 12A

Trust deed are of charitable in nature and are eligible for registration u/s 12AA of the Act. Further, the requisite documents as sought through RTI ITANo.15/Ind/2019 Shani Shakti Pith Pitra Seva applications have not been supplied to the assessee. Therefore, looking to totality of facts and circumstances which indicate that proper opportunity of being heard to the assessee

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

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

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

Charitable Trusts v. PCIT Mumbai I.T.A. Nos. 2168 & 2169/Mum/2021.” 4. On the other hand, Ld. DR has submitted that the Ld. CIT(E) has clearly pointed out various instances of non-compliance on the part of the assessee of law and therefore, there is a violation/non-compliance of other law as per sub-clause (i)(B) to section 12AB