DCIT (EXEMPTION), BHOPAL vs. M/S. JAWAHARLAL NEHRU CHARITABLE EDUCATIONAL TRUST, KHARGONE

In the results, all the appeals are dismissed as withdrawn and the cross objections are dismissed as infructuous

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16

Charitable Edu. Trust “1. These 628 appeals and COs pertain to the appeals are filed by various Assessing Officers, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioners of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed Rs 50,00,000 in each

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

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

penalty u/s.271AAE.Further, the provision of making reference by Assessing Officer to the Principal Commissioner or Commissioner to withdraw the registration of trust or institution referred u/s 11 of the Act, if any specified violation has been done by these trusts or institutions, were inserted recently. The said power has been inserted by substituting the 2nd proviso to section

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

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Trust vs. Deputy Director of Income-tax (Exemptions) iii. Credai Bengal V. ITO (Exemptions), Ward-1(1), Kolkata [2019] 110 taxmann.com 113 (Kolkata - Trib.) iv. Gujarat High Court in the case of DIT (Exemption) v. Ahmedabad Management Association [2014] 47 taxmann.com 162/225 Taxman 223/366 ITR 85 4. On the other hand, Ld. DR has submitted that the expenditure in question

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

penalty: “7. Decision :- 7.1 The appellant is a charitable trust registered under section 12A of the Income Tax Act (the Act). The income

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

penalty: “7. Decision :- 7.1 The appellant is a charitable trust registered under section 12A of the Income Tax Act (the Act). The income

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

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

Trust vs. Assistant Commissioner of Income Tax (2016) 48 ITR 0080(Trib-Amr) 17. Income Tax Officer vs. Indian Leather Products Association (2015) 45 CCH 0475(Trib-Kol) 18. Calcutta Cricket & Football Club vs. Income Tax Officer (2016) 8 TMI 466 (Trib-Kol) 19. Deputy Director of Income Tax vs. PHD Chamber of Commerce and Industry

M/S VAJDI EDUCATION SOCIETY,INDORE vs. THE ITO-EXEMPTION, INDORE

In the result, Both the appeal of assessee in ITA No

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

penalty proceedings in respect of the issues restored for fresh decision. Now we take up Assessee’s appeal in ITANo.05/Ind/2017 for A.Y. 2012-13 The assessee has raised following grounds of appeal: “1. The order of the Ld. CIT(A) is bad in law. 3 2.the Ld. CIT(A) has erred in upholding the addition and in not considering

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

Charitable Trust v. ITO [2021] 125 taxmann.com 75 (Gujarat) held that the approach of the authorities should be justice oriented so as to advance the cause of justice. The Gujarat High Court in the case of CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), took the view that the benefit of exemption should

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

penalty under section 270A of the Income Tax Act, 1961. 8. That the appellant craves leave to add to, alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before the final hearing, if necessity so arises.” 2. The background facts leading to present appeal are such that the assessee is a trust

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Charitable PAN of Donee No. Bank A/c No.& activities in which Branch from which paid Donee is engaged 13) Party wise detail of foreign donation received, if any. Also furnish a copy of FCRA registration, form FC-3 & audit report in case donations are received during the year. 14) Details of any amount paid during the previous year