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

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

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

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. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

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

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. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

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

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

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

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

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

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

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

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

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

Appeal of the assessee is allowed for statistical purpose

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

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,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

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,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

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

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

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

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

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

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

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

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

Appeal is allowed in terms mentioned above

justice.\n4. Brief facts as culled out from the orders of lower-authorities and as\nemerged during hearing are such that the assessee is a law university\nestablished under Rashtriya Vidhi Sansthan Viswavidhyalaya Adhiniyam,\n1997. Uptill AY 2014-15, the assessee was entitled to exemption u/s\n10(23C)(iiiab). Thereafter, w.e.f. 01.04.2014, the assessee has been granted\nregistration u/s 12AA

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

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

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

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

THE CARE OF ANIMALS AND SOCIETY ,REWA vs. CIT EXEMPTION BHOPAL, BHOPAL

Appeal of the assessee is allowed for statistical purpose

Trusts or Institutions from\ncontribution”. Section 12AA in Chapter III deals with\n"Procedure for Registration”. Section 12AB in Chapter III\ndeals with "Procedure for fresh registration" w.e.f.\n01.04.2021 (TOLA 2020).\n2.2 That opportunity letters were issued to the assessee by\nrevenue and various document/details were called for, to process\nthe said application u/s 12AB for registration which was made

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

Trust it was held that as Income-\ntax/assessment file of assessee has been transferred from one AO\nin Tamil Nadu to another AO in Kerala and two AO were not\nsubordinate to same Director General or Chief Commissioner or\nCommissioner of Income Tax u/s 127(2) (a) an agreement between\nDirector General, Chief Commissioner or Commissioner, as case might