SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

CHARITABLE OR RELIGIOUS TRUST REGISTRATION\nOF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR\nYEARS PRIOR TO ASSESSMENT YEAR 2018-19\nCIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019\nUnder the provisions of section 12A of Income-tax Act, 1961\n(hereafter 'Act) where the total income of a trust on institution as\ncomputed under

INDORE CONTRACT BRIDGE ASSOCIATION YEASHWANT CLUB,INDORE vs. ITO ,WARD-EXAMPTION , INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

154(8) that the AO was having a time-limit of 6 months to pass order on such application of assessee. Therefore, the assessee was justified in waiting for about 5 months and certain days for the outcome of rectification and thereafter filing first-appeal when there was no response from AO. Thus, there was certainly a reasonable cause

NAVRATNA SURAT FOUNDATION ,INDORE vs. THE DCIT CPC /ACIT 1(1), INDORE

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Navratna Sukrat Foundation Cpc, बनाम/ 35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aabtn7221 K Assessee By Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 21.04.2023

trust, engaged in carrying out religious activities, 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 on 31.03.2017. When the AO processed return u/s 143(1) on 07.08.2018, he did not allow exemption u/s 11/12 for the reason that the audit report

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

154 of the act to Ld. CIT with a request to rectify his order dated 11.02.2004 so as to make the registration effective from 01.04.1999, but vide order dated 29.02.2008, the Ld. CIT rejected the rectification-application too. Against the order dated 29.02.2008, the assessee filed appeal to this Bench which was registered as ITA No. 118/Ind/2008. The appeal

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

rectification-order dated 10.10.2023 passed by learned\nITO, Exemption, Indore [“AO”] u/s 154 of Income-tax Act, 1961 [“the Act"]\nfor Assessment-Year [“AY"] 2020-21, the assessee has filed this appeal on\nthe grounds as mentioned in Form No. 36 (Appeal Memo).\n2. The background facts leading to present appeal are as under:\nDevi Anusuiya Vidya Sansthan\nITA

SHREE RAJENDRA JAYANT JAIN DHARMIK AND PARMARTHIK NYAS,INDORE vs. THE ITO EXEMPTION,WARD, INDORE

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 Shree Rajendra Jayant Jain Cpc, Dharmik & Parmarthik Bangalore Nyas, E-1,2 Sch. No. 71, बनाम/ Sector B, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts7557K Assesseeby Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 23.06.2023

rectification-order dated 01.03.2018 passed by learned CPC, Bangalore[“Ld. AO”] u/s 154 of Income-tax Act, 1961 [“the Act”] for Assessment-Year[“AY”] 2015-16, the assessee has filed this appeal on various grounds as mentioned in Appeal Memo. Page 1 of 6 Shri Rajendra Jayant Jain Dharmik & Parmarthik Nyas Assessment year 2015-16 2. Heard the learned Representatives

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

trust which is not eligible for exemption is required to be allowed while computing total income of the assessee. The Hon’ble Delhi High Court in case of DCIT(E) vs. Petroleum Sports Promotion Board (supra) has held as under: “ 7. The learned standing counsel for the revenue submitted that the order of the Tribunal is untenable since it indirectly