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 trust - Registration procedure (Cancellation of registration) - Assessee-trust was formed with an object of runnig a hospital and research centre - It was granted registration under section 12A in year 1979 and since then assessee had been claiming benefit of exemption prescribed under sections 11 and 13 - Subsequently, Commissioner took a view that manner of investment of trust

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 trust - Registration procedure (Cancellation of registration) - Assessee-trust was formed with an object of runnig a hospital and research centre - It was granted registration under section 12A in year 1979 and since then assessee had been claiming benefit of exemption prescribed under sections 11 and 13 - Subsequently, Commissioner took a view that manner of investment of trust

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

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

1)(d) in Income-tax Act, 1961, there exits adequate over-riding provisions in the Income-tax Act law to deal with the dissolution of trusts, therefore incorporation or non-incorporation of a Dissolution Clause in the Trust-Deed does not make any difference for the Page 3 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 purposes of Income-tax Act, 1961. Regarding

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

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

1)(d) in Income-tax Act, 1961, there exits adequate over-riding provisions in the Income-tax Act law to deal with the dissolution of trusts, therefore incorporation or non-incorporation of a Dissolution Clause in the Trust-Deed does not make any difference for the Page 3 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 purposes of Income-tax Act, 1961. Regarding

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)

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 sub-section, if the trust or institution proves that there was a reasonable cause for the activities to be carried out in the said manner

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

Appeal is allowed for statistical purpose

charitable trust. Sections\n12A and 12AA detail the procedural requirements for\nmaking an application to claim exemptions under sections\n11 and 12 by the assessee and the grant or rejection of\nsuch application by the commissioner. Thus, in my\nview, sections 12A and 12AA are only procedural in\nnature. Hence, it is not the registration u/s 12AA by itself\nthat

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 or an institution has been granted\nunder clause (a) or clause (b) or clause (c) of sub-section (1) of section\n12AB or clause (b) of sub-section (1) of section 12AA, as the case may be,\nand subsequently,\n********\n(II) The term \"specified violation\" is proposed to be defined by inserting\nan Explanation to sub-section

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

1)Assessee trust was instituted in the year 1945 as a public Charitable Trust registered under Prevailing Public Trust Act. 2) In the year 1973 (13 -08-1973) it was registered under section 12A

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

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

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

Charitable Trust ITA No. 797/Ind/2024 - A.Y.2024-25 passed in the violation of the principles of natural justice. It thus deserves to be set aside. It was emphatically contended that while it is true and fact that the assessee claimed final registration of Trust under “Section code-01-Sub clause(ii) of clause (ac) of sub-section(1) of Section 12A

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

Appeal is allowed for statistical purposes in terms mentioned above

1) penalty has been prescribed under section 271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot

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

Appeals are allowed for statistical purposes

section 12A(1)(ac) (vi) of the act is 'invalid\".\n5-Considering the facts of the case and reasons mentioned\nabove, the application filed in Form 10AB for grant of\nregistration u/s 12A(1)(ac) (iii) of the Act is hereby rejected and\nthe provisional registration obtained from CPC in wrong clause\nis also hereby cancelled.\nNote- Please note that

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

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

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

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

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

Appeal are allowed

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

1)] of section 12A, shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and the compliance of such requirements of any other law for the time being in force by the trust or institution as are material

DAWAT E ISLAMI,RAIPUR vs. THE CIT ( EXEMPTION ) BHOPAL, BHOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

charitable trust. Therefore, income derived from property held by such public trust as well as voluntary contributions received by the said trust are the subject matter of exemptions from the taxation under the Act. Page 2 of 7 Dawat E Islami Page 3 of 7 Section 12A & 12AA contemplates the procedural requirements for making an application to claim exemption