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

Appeals are allowed for statistical purpose

trust or\ninstitution has been excluded from the total income on account of\napplicability of sub-clause (iv )or sub-clause (v) or sub-clause (vi) or\nsub-clause (via) of clause (23C) of section 10, or section 11 or section\n12, for any previous year ending on or before the date of such\napplication, at any time after

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 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

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

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

Appeals are allowed for statistical purpose

trust or\ninstitution has been excluded from the total income on account of\napplicability of sub-clause (iv )or sub-clause (v) or sub-clause (vi) or\nsub-clause (via) of clause (23C) of section 10, or section 11 or section\n12, for any previous year ending on or before the date of such\napplication, 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

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

ac)(i).\n4.\nLd. AR relied heavily upon following documents to show that the\nassessee was in fact having registration u/s 12A prior to 01.04.2021:\n(i) Firstly, he relied upon a leaf of “donation-receipts book\" used by\nassessee in earlier year to issue donation-receipts to the donors, which\ncontains the registration details of assessee u/s 12A

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

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(EXEMPTION), BHOPAL

Appeals are allowed for statistical\npurposes

charitable trust, applied for final registration u/s 12AB and approval u/s 80G(5). The CIT(E) rejected these applications citing three reasons related to incorrect filing of Form 10BD, accepting a foreign donation without prior approval, and insufficient documentation for corpus donations.", "held": "The Tribunal found merit in the assessee's submissions on all three reasons. For Reason 1

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(E), BHOPAL

Appeals are allowed for statistical\npurposes

ac)(iii). He submitted that the issue\nraised by Ld. CIT(E) could at best be relevant at the assessment stage by\nAssessing Officer but certainly it could not be relevant at the state of\ngranting registration by CIT(E). Therefore, Ld. AR submitted, the reason\ngiven by CIT(A) must instantly fail. Without prejudice, Ld. AR referred sub-\nrule

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

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

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

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

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