SHRI MOTILAL NAGAR SMRITI SHIKSHAN SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal is allowed

revision-order dated 25.03.2025 passed by learned CIT\n(Exemption), Bhopal [“CIT(E)"] u/s 263 of Income-tax Act, 1961 [“the Act”]\nwhich in turn arises out of assessment-order dated 09.09.2022 passed by\nlearned Assessment Unit of Income-tax Department [“AO”] u/s 143(3) r.w.s.\n144B of the act for Assessment-Year [“AY”] 2020-21, the assessee has filed

SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the Assessee is allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2 I.TA No. 123/IND/2022 A.Y. 2017-18 Page No Shri Maheshwari Janklayn Trust vs. CIT(E) 2. The brief facts of the case is that the assessee is a Trust registered u/s. 12A of the Income Tax Act from

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

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

revision-order dated 24.03.2022 passed by learned Pr. Commissioner of Income-Tax, Indore [“Ld. PCIT”] u/s 263 of Income-tax Act, 1961 [“the Act”], which in turn arises out of assessment-order dated 23.12.2019 passed by learned ITO-Exemption, Indore [“Ld. AO”] u/s 143(3) for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. 2. Heard