SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

Charitable Trust registered under Prevailing Public Trust Act. 2) In the year 1973 (13 -08-1973) it was registered under section 12A(a) of the Income-Tax Act 1961, through Form no. 10A

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na (12Aa)

section 12A read with rule 17A and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable

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

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 2022-23 to 2024-25 in Page 2 of 8 Sirseth Sarupchand Hukum Chand Charitable

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

trust since inception which is placed at page no.70 of the paper book. Ld. AR has submitted that the assessee statistics all the conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench

AIC- RNTU FOUNDATION,RAISEN vs. CIT EXEMPTION, BHOPAL

Appeal are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2019-20

section 2(15) is applicable. 6.2 It is stated from above facts that, the activities of the society cannot said to be in the nature of charitable activities for public 11 AIC-RNTU Foundation /ITANo.940/2019 at large, but commercial in nature and also the activities are of a service provider/facilitator for which funds by way of grant

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

10A or section 10B or section\n10BA or section 54 or section 54B or section 54D or section\n54EC or section 54F or section 54G or section 54GA or section 54GB or\nChapter VI-A exceeded the maximum amount which is not chargeable to\nincome-tax, shall, on or before the due date, furnish a return of his income

SHRI DIGAMBER JAIN,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

charitable in nature and available to public at large. We, thus, note that the inserted amended objects are not detrimental to the old objects. 10. We observe that Mehta Jiveraj Makandas & Parekh Trust, ITAT, Mumbai ITA No.2212/Mum/2010 (PB 65-70) wherein it was held that “The requirement of intimation is mentioned only in the Form No. 10A and even

SHRI DIGAMBER JAIN,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

charitable in nature and available to public at large. We, thus, note that the inserted amended objects are not detrimental to the old objects. 10. We observe that Mehta Jiveraj Makandas & Parekh Trust, ITAT, Mumbai ITA No.2212/Mum/2010 (PB 65-70) wherein it was held that “The requirement of intimation is mentioned only in the Form No. 10A and even

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

Trust having\ncharitable objects and also carrying out the charitable activities since past\nseveral years, but the application of the assessee was dismissed only on the\ntechnical ground of wrong selection of section code. It is a matter of fact that\nthe assessee initially applied in Form 10A

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

Trust having\ncharitable objects and also carrying out the charitable activities since past\nseveral years, but the application of the assessee was dismissed only on the\ntechnical ground of wrong selection of section code. It is a matter of fact that\nthe assessee initially applied in Form 10A

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

section 254. But still the Ld. CIT did not grant registration w.e.f. 01.04.1999. Against the order dated 11.08.2017, the assessee has once again approached this Bench. Therefore, this is second round of litigation before us on the same issue. Page 2 of 6 Chouhan Education Society 3. The grievance of assessee is very limited i.e. the registration as applied

RATLAM AHINSA SHIKSHA SAMITI,RATLAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , BHOPAL

Appeal is allowed for statistical purpose

Charitable Trust, Mumbai Vs. Commissioner of Income-tax, ITAT No. 5111/Mum/2024, order dated 29.11.2024:\n\"6. The assessee in terms of the above provisions first applied for a provisional approval under sub-clause (B) of clause (iv) of first proviso to subsection (5) of section 80G within and subsequently (refer clause 2 in Form 10A

SUSHILA TIWARI SHIKSHA SANSTHAN,INDORE vs. CIT(E), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

10A for grant of registration u/s 12AA of the Act but the Ld. CIT(E) rejected application vide order dated 29.03.2019. Being aggrieved by order, the assessee has now filed this appeal and before us. 5. Heard the Ld. AR appearing on behalf of assessee at length and perused the material held on record. 6. We observe that

CONGREGATION OF THE SISTER OF ST ANNE SAMITI,INDORE vs. THE CIT EXEMPTION , BHOPAL

In the result, this appeal of assessee is allowed

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

charitable or religious trust or institution under clause (aa) or clause (ab) of sub-section (1) of section 12A of the Income-tax Act, 1961” Thus, it is very much clear that the assessee has filed application in Form No. 10A

BARKATULLAH VISHWAVIDYALAYA,BHOPAL vs. ITO NFAC, DELHI

Appeal is allowed for statistical purpose

10A seeking Registration u/s 12AA of the Income Tax Act, 1961 was filed\non 01/12/2018.\nII. The trust/ society/ non profit company was constituted on 23/04/1973 by the trust deed/\nmemorandum of association/ instrument indicating its objects.\nIII. After considering the material available on record, the applicant trust/ society/ non profit company is\nhereby granted registration with salient activities

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Chouhan Education Acit 1(1) Society Bhopal Vs. E-8, Trilanga, Shahpura, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatc 551 Q Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.02.2023 Date Of Pronouncement 02.03.2023

section 11 & 12 of the Act was also denied to the assessee. 3. Before the Tribunal Ld. AR of the assessee has submitted that the registration u/s 12A has been granted by this Tribunal vide order dated 30.06.2022, therefore, the assessment year under consideration is covered by the registration granted u/s 12A of the Income Tax Act and hence

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXEMPTION), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXMPETION), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable