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 society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections (1

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 society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections (1

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)

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 is satisfied that

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

Appeal is allowed for statistical purpose

charitable institutions and\ninstitutions engaged in public activity but there are certain conditions for that.\nA trust has to file its return of income, get its accounts audited, apply for\nregistration under section 12A. CBDT circular is of no help when a trust is\ndoing genuine work but it does not register it as a society, does not maintain\nproper

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,

ab-initio\nin as much as the learned Pr. CIT, Central, Bhopal, has not been vested with the power to\ndischarge the function of the Income-tax authority for purposes of section 10(23C) of the Act\nconsidering the Notification No. 52 & 53 dated 22/10/2014 issued by the CBDT.\n2. RELIANCE ON EX PARTE INTERNAL COMMUNICATION DT. 19.01.2024 ISSUED

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

SHRI DIGAMBER JAIN,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

charitable and religious trust granted registration u/s 12A of the Act vide registration No.41/90-91 dated 13.12.1990. As the 12A registration certificate was misplaced, the assessee applied for a copy of the certificate through letter dated 21.04.2006. Then the office of the ld CIT vide letter dated 25.04.2006, confirmed that the trust has been granted registration u/s 12A. The application

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

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

charitable and religious trust granted registration u/s 12A of the Act vide registration No.41/90-91 dated 13.12.1990. As the 12A registration certificate was misplaced, the assessee applied for a copy of the certificate through letter dated 21.04.2006. Then the office of the ld CIT vide letter dated 25.04.2006, confirmed that the trust has been granted registration u/s 12A. The application

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

Appeals are allowed for statistical purposes

ab),\nthe person in receipt of the income has made an application in\nthe prescribed form and manner to the Principal Commissioner\nor Commissioner, for registration of the trust or institution-\n((vi) in any other case, where activities of the trust or\ninstitution have-\n(A) not commenced, at least one month prior to the\ncommencement of the previous

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

Appeals are allowed for statistical purposes

ab),\nthe person in receipt of the income has made an application in\nMadhya Pradesh Industrial Foundation\nITA No. 147 & 148/Ind/2025\nthe prescribed form and manner to the Principal Commissioner\nor Commissioner, for registration of the trust or institution-\n((vi) in any other case, where activities of the trust or\ninstitution have-\n(A) not commenced, at least

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

12A of the Act as in his view the assessee was merely earning income from renting the building for the purpose of marriage and birthday parties and not for any charitable activity. He accordingly treated the excess of income/expenditure as income for the year under assessment. 8. Aggrieved with the order of Ld. AO assessee preferred an appeal before

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

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

ab-initio. 2. That on the facts and in the circumstances of the case and in law, the CIT(E) erred in rejecting application of the appellant for registration u/s 80G(5)(ix) of the Act. 3. That on the facts and in the circumstances of the case and in law, the Id. CIT(Exemption), Bhopal erred in treating

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

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

12A or other proceedings. Even no agreement for initiation proceedings U/s 12AA of the Act has been found out on record. Even, the proposal for centralization was not sent within the statutory time of 30 days from the date of search as admittedly the search was conducted on 30.06.2016 and the proposal was sent on 19.08.2016 i.e. after 30 days

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

Section 12A(1)(b) of the IT. Act read with 1st Provisio to Rule 12(2) of the 1.T. Rules, the audit report has to be e-filed along with or before filing the return of income. But the assessee has e-filed the Audit Report in Form No 10B without copy of audited accounts ie. income and expenditure

SHRI RAM KRISHNA RAMDEV SEWA SANSTRHAN,VIDISHA vs. YHE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

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

12A and approval u/s 80G(5) were rejected. In the appeal filed against rejection of application for registration u/s 12AB the assesse has raised following grounds of appeal: “1. The order appealed against is bad-in-law, void-ab-initio, barred by limitation, against the principles of natural justice and fair play, illegal and therefore liable to be quashed

SHRI RAM KRISHNA RAMDEV SEWA SANSTRHAN,VIDISHA vs. THE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

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

12A and approval u/s 80G(5) were rejected. In the appeal filed against rejection of application for registration u/s 12AB the assesse has raised following grounds of appeal: “1. The order appealed against is bad-in-law, void-ab-initio, barred by limitation, against the principles of natural justice and fair play, illegal and therefore liable to be quashed