DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

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

12 Divya Sadhana Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 Further reliance is placed on Mishri Lal Gordhan Lal Batra Charitable Trust Vs. UOI (2008) 307 ITR 221 (Raj HC) order dated 06.12.2007 where, the Hon’ble Court, ordered the department to consider assessee’s application for grant of approval in the light of amendment made through section

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

charitable purposes and activities were held to be entitled for exemption u/s 11 & 12 of the Act subject to the provisions of section 13(1)(b) of the Act. Hence, the applicability of the provisions of section 13 and particularly section 13(1)(b) would dependent on the fact whether a trust

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

sections 11 and 12 are substantive provisions which provide for exemptions to a religious or charitable trust. Sections 12A and 12AA

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

charitable or religious trusts and does not say anything as to whom the application for registration is to be made. However, it is clearly mentioned under sec 12 AA as to who can pass the order granting registration. In the said section

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

charitable or religious trusts and does not say anything as to whom the application for registration is to be made. However, it is clearly mentioned under sec 12 AA as to who can pass the order granting registration. In the said section

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

sections\n11 and 12 are substantive provisions which provide for\nexemptions to a religious or charitable trust. Sections\n12A and 12AA

CIT(E),BHOPAL, BHOPAL vs. SHRI MAHAVIR KUND KUND TRUST, UJJAIN

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 20. In view of our finding above that the assessee is a religious trust, the provisions of section 13(1)(b) are not applicable because the same are applicable in case of trust being established for charitable

MAHAVIR KUND KUND KAHAN TRUST,BARHANPUR vs. CIT(E) BHOPAL, BHOPAL

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 20. In view of our finding above that the assessee is a religious trust, the provisions of section 13(1)(b) are not applicable because the same are applicable in case of trust being established for charitable

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

Section 11 of the Act available for 12 Shri Jain Shwetamber Murtipujak Sukrat Fund Kapda Committee charitable trust registered u/s 12AA

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Charitable Trust Indore /ITANo.909/2019 1.9.5] The Hon’ble ITAT Mumbai Bench ‘D’ in the case of M/s Ruby Macons Ltd vs DCIT, Mumbai [ITA No. 4056/Mum/2008] has categorically held that: [Page No. 68-76] “11. We have carefully considered the rival submissions and perused the record. We have also carefully perused the case law relied upon by the learned Counsel

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

charitable activities by the Trust. From the above your honors will find that the addition made by the learned Assessing Officer under section 115BBC is not based on the facts of the case and was rightly deleted by the learned Commissioner of Income Tax (Appeals). 12

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

charitable activities by the Trust. From the above your honors will find that the addition made by the learned Assessing Officer under section 115BBC is not based on the facts of the case and was rightly deleted by the learned Commissioner of Income Tax (Appeals). 12

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)

12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13, then, the Principal Commissioner or the Commissioner may by an order in writing cancel the registration of such trust or institution: Provided that the registration shall not be cancelled under this

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

sections 11 and 12 are substantive provisions which provide for exemptions to a religious or charitable trust. Sections 12A and 12AA

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

sections 11 and 12 are substantive provisions which provide for exemptions to a religious or charitable trust. Sections 12A and 12AA

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

12 MP Madhyam Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation sought to be given to the expression "charitable purpose" by the revenue. With

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

12 MP Madhyam Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation sought to be given to the expression "charitable purpose" by the revenue. With

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

12 do not apply to exclude either whole or any part of the income\nof such trust or institution due to operation of sub-section (1) of section 13,\nthen the Pr. Commissioner or the Commissioner may by an order in writing\ncancel the registration of such trust or institutions.\nProvided, that the registration shall not be cancelled under this