MAHAVIR KUND KUND KAHAN TRUST,BARHANPUR vs. CIT(E) BHOPAL, BHOPAL

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

B) of the Trust-Deed titled “Special Important Rules” contains a clause saying “This trust will be permanent, no one will have the right to abolish it.” Analysing this Clause, Ld. AR submitted that the assessee is a permanent trust and it cannot be dissolved by anyone. According to Ld. AR, this clause meet the requirement of Dissolution Clause

CIT(E),BHOPAL, BHOPAL vs. SHRI MAHAVIR KUND KUND TRUST, UJJAIN

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

B) of the Trust-Deed titled “Special Important Rules” contains a clause saying “This trust will be permanent, no one will have the right to abolish it.” Analysing this Clause, Ld. AR submitted that the assessee is a permanent trust and it cannot be dissolved by anyone. According to Ld. AR, this clause meet the requirement of Dissolution Clause

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

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 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 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)

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 it is noticed that the activities of the trust or the institution are being carried out in a manner that the provisions of sections

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

charitable trust. Therefore, income derived from property held by such public trust as well as voluntary contributions received by the said trust are the subject matter of exemptions from the taxation under the Act. Page 2 of 7 Dawat E Islami Page 3 of 7 Section 12A & 12AA contemplates the procedural requirements for making an application to claim exemption

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

Appeal is allowed for statistical purpose

charitable trust. Sections\n12A and 12AA detail the procedural requirements for\nmaking an application to claim exemptions under sections\n11 and 12 by the assessee and the grant or rejection of\nsuch application by the commissioner. Thus, in my\nview, sections 12A and 12AA are only procedural in\nnature. Hence, it is not the registration u/s 12AA by itself\nthat

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

1 of sub- section 2 of section 12A of the Income Tax Act 1961 . Copies relied upon:- a. Sardar Bhawan Trust v ITO 2014 Tax Pub (DT) 2502 (Ahd-Trib) b. Sree Ramdev Bhawan Trust V DIT (Exemption) II Chennai. 7. Ld. Counsel for the assessee also submitted that the assessee trust possess sufficient record to demonstrate that the Income

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

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself 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

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

1) penalty has been prescribed under section 271F. Similarly, in case of failure to file return by charitable society under section 139 (4A) penalty has been prescribed under section 272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot

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

Appeal are allowed

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

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 by the trust or institution as are material

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

Charitable Trusts v. PCIT Mumbai I.T.A. Nos. 2168 & 2169/Mum/2021.” 4. On the other hand, Ld. DR has submitted that the Ld. CIT(E) has clearly pointed out various instances of non-compliance on the part of the assessee of law and therefore, there is a violation/non-compliance of other law as per sub-clause (i)(B) to section 12AB(1)(b

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

1) penalty has been prescribed under section\n271F. Similarly, in case of failure to file return by charitable\nsociety under section 139 (4A) penalty has been prescribed\nunder section 272A (2)(e). On a plain reading of the relevant\nprovisions, in our opinion, failure to file the return\nunder section 139(4A) cannot be interpreted to mean that\nincome cannot

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

Appeals are allowed for statistical\npurposes

charitable trust, applied for final registration under Section 12AB and approval under Section 80G(5). The CIT(E) rejected both applications citing three reasons: incorrect filing of Form 10BD, acceptance of a foreign donation without proper clearance, and lack of 'direction letters' for corpus donations.", "held": "The Tribunal found merit in the assessee's contentions regarding the interpretation of Form