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

02-06] 11. Proceedings u/s 127 are limited only for the purpose of co- ordinated assessments. Section 127 of the Act provides for transfer of power from one Assessing Officer to another Assessing Officer. This section does not provide for transfer of power from one CIT to another CIT. Section 127 of the Act reads as – “(1) ………………… (2) Where

SIRSETH SARUPCHAND HUKAM CHAND CHARITABLE TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisirseth Sarupchand Hukum Cit (Exemption), बना Chand Charitable Trust, Bhopal म/ 1, Janwari Bag Nasia, Vs. Indore

02-Item(A) of Sub clause (vi) of Clause (ac) of Sub Section (1) of Section 12A in Form 10A instead of correct section code 01-sub clause(1) of clause(ac) of Sub section(1) of Section 12A. 2.4 That the assessee trust initially got provisional registration for three years i.e. Assessment Year

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

02,063/-\n4. Aggrieved, the assessee carried matter in first-appeal before CIT(A) but did not get any success. Now, the assessee has come in next appeal before us.\n5. We have heard learned Representatives of both sides and considered their submissions and also perused the case-record.\n6. Ld. AR for assessee submitted that the assessee's main

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

charitable/ religious trust registered u/s 12AB of the Act by Income-tax Department and accordingly entitled to exemption u/s 11/12 of the Act. For AY 2022-23 under consideration, the assessee filed return u/s 139(1) on 01.11.2022 (before extended due date of 07.11.2022) declaring total income of Rs. Nil after claiming exemption u/s 11/12. The assessee also filed audit

ARUVA FOUNDATION,MANDSAUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

Appeal is allowed for

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

02 and 03 are reproduced hereunder :- “2. To provide employment, job opportunities and create market for the products developed by disabled, women and poor and economically weaker sections of the society, and to apply all the surplus derived, if any, from above activities for the purpose and objects of the foundation. 3. To sell and market the various products like

ARUVA FOUNDATION,MANDSAUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

Appeal is allowed for

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

02 and 03 are reproduced hereunder :- “2. To provide employment, job opportunities and create market for the products developed by disabled, women and poor and economically weaker sections of the society, and to apply all the surplus derived, if any, from above activities for the purpose and objects of the foundation. 3. To sell and market the various products like

SHREE VALLABH NAGAR JAIN SHWETAMBER MURTI PUJAK TRUST,INDORE vs. CIT EXEMPTION , BHOPAL

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं./I.T.A. No. 71/Ind/2021 ("नधा"रण वष" / Assessment Year : Na)

section 254 of the Income-tax Act, 1961 (for short, ‘the Act’). 2. The grounds of appeal raised in these appeals are identical which read as under:- “1.1 That on the facts and in the circumstances of the case and in law, the Ld. CIT (Exemption) erred in not granting of registration U/S 12AA of the Income

SHRI SHWETAMBER JAIN TAPAGACH UPASHRAVA TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं./I.T.A. No. 71/Ind/2021 ("नधा"रण वष" / Assessment Year : Na)

section 254 of the Income-tax Act, 1961 (for short, ‘the Act’). 2. The grounds of appeal raised in these appeals are identical which read as under:- “1.1 That on the facts and in the circumstances of the case and in law, the Ld. CIT (Exemption) erred in not granting of registration U/S 12AA of the Income

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

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

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

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

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

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

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC, BENGALURU AND ITO (EXEMPTION), UJJAIN, UJJAIN

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

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

charitable society (solely for educational purpose) registered u/s. 12AA and 10(23C)(vi) of the Act. Thus, the disallowance of exemption is liable to be deleted and tax should not be levied upon the assessee society running solely for educational purpose. 3. On the facts and in the circumstances of the case