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

seizure action u/s 132 of the Act was conducted at the various premises of the 2 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 Ramani Group and associates, Bhopal on 30th August,2016. During the course of search, many documents/loose papers pertaining to the assessee society namely LPS-6, LPS-7, and LPS- 11 were found. Thereafter notice

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

search and seizure action conducted in the case of assessee on 23.03.2018. Special reference was made to the paper book dated 24.08.2021 in which the application of the assessee society before Settlement Commission for A.Y. 2008-09 to Mayank Welfare society ITANos.232 & 776/Ind/2018/17 2018-19 was referred which is still pending. 10. Further Ld. CIT-DR submitted that

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

search and seizure action conducted in the case of assessee on 23.03.2018. Special reference was made to the paper book dated 24.08.2021 in which the application of the assessee society before Settlement Commission for A.Y. 2008-09 to Mayank Welfare society ITANos.232 & 776/Ind/2018/17 2018-19 was referred which is still pending. 10. Further Ld. CIT-DR submitted that

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

charitable trust showing income from interest and donation. Search and seizure operation were conducted u/s 132 of the Act at the residential

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

search and Seizure\noperation has been carried out in the case of SPS (Bajaj Group) Kota on\n30.06.2016. In consequent thereof a survey u/s 133A has also been\ncarried out on the assessee in 19th July 2016. Thereafter the Id. ADIT(Inv.)\nKota has sent a proposal u/s 127 to the Pr. DIT(Inv.) Raj. Jaipur on\n19.08.2016 to transfer

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

search & seizure operation u/ s 132 was conducted on Mittal Group Indore on 04.09.2015. Original share certificates of MI s Chamak Trexim Private Limited were also seized which surprisingly found intact in the bound book even though at different point of times there have been different shareholders. Sri Deepak Kalani present Director of Mitral Group and also director

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

search & seizure operation u/ s 132 was conducted on Mittal Group Indore on 04.09.2015. Original share certificates of MI s Chamak Trexim Private Limited were also seized which surprisingly found intact in the bound book even though at different point of times there have been different shareholders. Sri Deepak Kalani present Director of Mitral Group and also director

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

search & seizure operation u/ s 132 was conducted on Mittal Group Indore on 04.09.2015. Original share certificates of MI s Chamak Trexim Private Limited were also seized which surprisingly found intact in the bound book even though at different point of times there have been different shareholders. Sri Deepak Kalani present Director of Mitral Group and also director

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

Trust Vs. CIT,\nExemption (2024) 168 taxmann.com 90 (Jaipur – Trib.), order dated\n03.06.2024\n(iii)\nITA Delhi in ITA No. 1803/Del/2024 - Lakhmi Chand Charitable\nSociety, New Delhi Vs. Principal Commissioner of Income-tax, New\nDelhi, (2024) 166 taxmann.com 324 (Delhi Trib.), order dated\n22.08.2024.\n13.\nLd. AR submitted that the facts of the present case and legal\nprecedents noted above

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

trust granted u/s.12AA w.e.f. 01.04.2011, hence the order of the learned PCIT u/s.12AA be kindly cancelled. That on the facts & in the circumstances of the case and (6) in law, the findings of the learned PCIT that the income of the institution was being applied directly/indirectly for the benefit of trustees are wholly wrong, opposed to facts, injudicious and unlawful