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19 results for “charitable trust”+ Section 12A(1)(ab)clear

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Key Topics

Section 12A120Section 1123Section 80G15Exemption15Section 80G(5)10Section 2(15)10Section 12A(1)(ac)9Section 153C6Section 1326

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

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

12A(1)(ac)(i). (iii) Aggrieved by impugned order, the assessee has come in present appeal before us. 4. The ground raised by assessee are as under: 1. IMPUGNED ORDER PASSED IS WITHOUT JURISDICTION SINCE JURISDICTION EXCLUSIVELY VESTS IN CIT(EXEMPTION), BHOPAL (COMPETENT AUTHORITY) 1.1 The impugned order passed u/s 12AB

Natural Justice6
Deduction5
Addition to Income5

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

ab) of sub-section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of sub-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

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

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. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

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

ITA 614/IND/2018[0]Status: DisposedITAT Indore08 Feb 2019

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

Section 11Section 12ASection 2(15)

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

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

In the result, this appeal of assessee is allowed

ITA 44/IND/2021[00]Status: DisposedITAT Indore29 Jun 2022

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

Section 12ASection 12A(1)(aa)Section 12A(1)(ac)

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,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

ITA 287/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

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,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

ITA 289/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

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

In the result, Cross Objection by the assessee in CO

ITA 196/IND/2016[2007-08]Status: DisposedITAT Indore18 Jul 2019AY 2007-08

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

Section 11(2)Section 12Section 12ASection 132Section 153CSection 234B

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

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

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

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

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

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

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

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

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

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

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

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

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

ITA 753/IND/2025[2020-21]Status: DisposedITAT Indore10 Apr 2026AY 2020-21

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 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154

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. THE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

ITA 407/IND/2022[00]Status: DisposedITAT Indore09 Nov 2023

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

Section 12ASection 80GSection 80G(5)

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. YHE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

ITA 406/IND/2022[00]Status: DisposedITAT Indore09 Nov 2023

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

Section 12ASection 80GSection 80G(5)

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

INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE CIT EXEMPTION ,CIRCIE, BHOPAL

The appeal of the assessee is dismissed

ITA 69/IND/2023[00]Status: DisposedITAT Indore24 Jan 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisection 12Ab Indore Development Cit-(Exemption) Authority, Bhopal Vs. Ida Building, 7, Race Course Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji 0103 J Assessee By S/Sh. Anil Kamal Garg & Arpit Gaur, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.12.2023 Date Of Pronouncement 24.01.2024

Section 12Section 12ASection 12A(1)(ac)

AB of Income Tax Act, 1961, rejecting the application of the Appellant Authority, filed in the prescribed Form 10AB on 30.09.2022, for grant of permanent registration to it under section 12A(1)(ac) of the Income Tax Act, 1961, is erroneous, unjustified, unwarranted and bad in law. 1b). That, on the facts and in the circumstances of the case

SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the Assessee is allowed

ITA 123/IND/2022[2017-18]Status: DisposedITAT Indore17 Apr 2023AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 11(1)(a)Section 12ASection 2(15)Section 263Section 80G

12A of the Income Tax Act from 14.05.2015. The assessee also got approval u/s. 80G of the Act from 20.12.2015. The assessee trust carried out various charitable activities as per the provision of section 2(15) of the Act. The assessee trust shown total receipts of Rs. 2,89,205/- as per the Income & Expenditure account. As against the total

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 404/IND/2024[2018-19]Status: DisposedITAT Indore31 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11Section 12ASection 143(3)Section 270A

ab initio, illegal, contrary to the facts and circumstances of the case and is liable to be annulled. Page 1 of 10 Samarthan Centre for Development Support ITA No. 404/Ind/2024 – AY 2018-19 2. That the Ld. CIT(A) has erred in law and facts by not adjudicating the ground no. 2, 3 and 4 of grounds of appeal, raised