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, it is clearly mentioned that Pr. CIT or CIT shall pass the requisite order granting registration. Further, under

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)

aa) [or clause (ab)] of sub-section (1)] of section 12A]. [(3) Where a trust or an institution has been granted registration under clause (b) of section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner

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

Appeal is allowed for statistical purpose

aa) read with section 12AA from AY\n2019-20 onwards vide Order No. ITBA/EXM/S/12AA/2019-20/\n1016373495(1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR\ninvited our attention to the copy of registration-order. Ld. AR then referred to\nthe section 12A(2) which reads as under:\n\n“12A(2) Where an application has been made on or after

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

aa) read with section 12AA from AY 2019-20 onwards vide Order No. ITBA/EXM/S/12AA/2019-20/ 1016373495(1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR invited our attention to the copy of registration-order. Ld. AR then referred to the section 12A(2) which reads as under: “12A(2) Where an application has been made on or after

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

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

Appeal are allowed

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

aa) of sub- 6 AIC-RNTU Foundation /ITANo.940/2019 section (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

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

12A of 1961 Act vide registration No. TR/25225 and the assessee is also registered with Charity Commissioner, Mumbai vide registration No. E- 10395, Mumbai. The assessee trust has claimed that it is engaged in charitable activities in the field of education and medical relief and is thus entitled for exemption u/s 11 of 1961 Act. During the course of assessment

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

12A of 1961 Act vide registration No. TR/25225 and the assessee is also registered with Charity Commissioner, Mumbai vide registration No. E- 10395, Mumbai. The assessee trust has claimed that it is engaged in charitable activities in the field of education and medical relief and is thus entitled for exemption u/s 11 of 1961 Act. During the course of assessment

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

aa) read with section 12AA from AY 2019-20 onwards vide Order No. ITBA/EXM/S/12AA/2019-20/ 1016373495(1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR invited our attention to the copy of registration-order. Ld. AR then referred to the section 12A(2) which reads as under: “12A(2) Where an application has been made on or after

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

aa) read with section 12AA from AY 2019-20 onwards vide Order No. ITBA/EXM/S/12AA/2019-20/ 1016373495(1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR invited our attention to the copy of registration-order. Ld. AR then referred to the section 12A(2) which reads as under: “12A(2) Where an application has been made on or after

M/S. BARKATUIIAH VISHWAVIDYALAYA ,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed for statistical purpose

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

aa) read with section 12AA from AY 2019-20 onwards vide Order No. ITBA/EXM/S/12AA/2019-20/ 1016373495(1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR invited our attention to the copy of registration-order. Ld. AR then referred to the section 12A(2) which reads as under: “12A(2) Where an application has been made on or after

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

trust, thereby creating huge demand.\n2. In the latter, the memorandum explaining the relevant provisions of\nthe Finance Bill 2017 reads as under:\n“as per the existing provisions of said section, the entities\nregistered Under section 12 AA are required to file return of\nincome under sub- Section (4A) of section 139, if the total\nincome without giving effect

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

12A w.e.f. 29.1.1986. The Assessing Officer noticed the assessee is engaged in activities of publication of newspaper known as ‘Rozgar Aur Nirman’, production of documentary films, TV reports etc. for the State Govt. and Public Sector undertakings and also acting as an advertising agency for various state govt. departments and PSUs. The objectives of the assessee are as under: 1

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

12A w.e.f. 29.1.1986. The Assessing Officer noticed the assessee is engaged in activities of publication of newspaper known as ‘Rozgar Aur Nirman’, production of documentary films, TV reports etc. for the State Govt. and Public Sector undertakings and also acting as an advertising agency for various state govt. departments and PSUs. The objectives of the assessee are as under: 1

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

charitable purposes. It submitted return of income declaring a total income of Rs. Nil, which was subjected to scrutiny and statutory notices u/s 143(2) / 142(1) were issued. Finally, the Ld. AO completed the assessment u/s 143(3) accepting the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and observed that the assessment-order passed