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

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

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

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

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. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

seizure action u/s 132(1) of the Act was conducted in the cases of Choukscy Group of Bhopal on 23.07.2009. During the course of search certain documents belonging to the assessee were found and seized. The AO initiating proceedings u/s 153C of the Act for A.Ys. 2004-05 to 2009-10, thereby calling upon the assessee to furnish its returns

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

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

trust which is evident from such observation and/or decision made by the Ld. PCIT. In fact, on that score alone the order passed by the Ld. PCIT is also found to be bad in law and liable to be quashed. With the aforesaid observations we thus, quash the impugned order passed by the Ld. PCIT. 24. The assessee's appeal

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. 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

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

Charitable Purpose’ which is the last limb of section 2(15) of the Act. 32. In the light of above organizational structure developed in India for development and promotion of game of cricket, we may point out that during the period under consideration pertaining to A.Y. 2012-13 the assessee hosted two IPL 52 M.P. Cricket Association matches on behalf