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

BALAJI GAU SANRAKSHAN SANSTHAN,VIDISHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

trust or institution has been excluded from the total income on account of applicability of sub-clause (iv )or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time 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-tax Act, 1961” Thus, it is very much clear that the assessee has filed application in Form No. 10A u/s 12A(1)(aa)/(ab). We further observe that section 12A(1)(aa)/(ab) are the provisions for grant

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval 80G(5) of the Act, which is reproduced below: “1. On consideration of difficulties

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

12A & 12AA contemplates the procedural requirements for making an application to claim exemption u/s 11 or 12 by the assesse. Thus, the Ld. AR has submitted that the provisions of section 13(1)(b) are not applicable in the case of the assesse which is purely religious trust. The CIT(E) itself has accepted the fact that the assesse

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

ac) of sub-section (1) of section 12A, shall,— (a) where the application is made under sub-clause (i) of the Page 9 of 14 ITA No.164 & 165/Ind/2023 Disha Education Society Page 10 of 14 said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

ac)(i) of the Act which means that the registration is granted in the category where the assessee was already granted registration u/s 12A of the Act. Therefore, this subsequent registration granted by the competent authority corroborates the claim of the assessee that the assessee was already granted registration. Since this issue is neither adjudicated

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXMPETION), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable

MOHANLAL RAMNARAYAN KHANDELWAL FOUNDATION,GANDHWANI vs. CIT(EXEMPTION), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

trust and the genuineness of the activities carried out. 3. On the facts and circumstances of the case and applicable law. Ld CIT(Exemption), Bhopal erred in rejecting the application filed u/s 12A(1)(ac)(iii) by reference to the provisions of section 80G(5) which is grossly incorrect. 4. On the facts and circumstances of the case and applicable

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

Trust (supra) has held that for the purpose of registration u/s 12A the non-commencement of the charitable activity could not be a ground for rejection of application. 6. As regards the form 10BE issued by the assesse we find that all these forms were issued by the assesse after the provisional registration as well as approval

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

Trust (supra) has held that for the purpose of registration u/s 12A the non-commencement of the charitable activity could not be a ground for rejection of application. 6. As regards the form 10BE issued by the assesse we find that all these forms were issued by the assesse after the provisional registration as well as approval

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

The appeal of the assessee is dismissed

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

AC)(vi) of the Act, on an earlier occasion. 2. That, the learned CIT(E) grossly erred, both on facts and I law, in rejecting the application of the Appellant Authority without assigning any cogent reason for such rejection and without passing a Speaking Order. 3a).That, on the facts and in the circumstances of the case, the learned

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

12A(1)(ac) and under clause (ii) of section 80G(5) of the Act, scheme of section 12AB and 80G(5) of the Act and the period of registration is due to expire. This was not applicable in the instant case. The CIT(E) concluded that the application of the assessee-society was not filed correctly and hence, the application

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

12A(1)(ac) and under clause (ii) of section 80G(5) of the Act, scheme of section 12AB and 80G(5) of the Act and the period of registration is due to expire. This was not applicable in the instant case. The CIT(E) concluded that the application of the assessee-society was not filed correctly and hence, the application

SHRI STHANKVASI JAIN SANGH CLERK COLONY, INDORE,INDORE vs. CIT EXEMPTION BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year 2022-23

12A having provisional Registration No. AAYTS3286QE20211 from AY 2022-23 to AY 2024-25 through order of CIT exemption dated 05/04/2022. 2.2 The objective of the Society is to run educational and social and spiritual activities and also to construct and operate nursery, primary, middle, high school, higher secondary and college at educational level and hostels. To arrange scholarships