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 or religious trust - Registration procedure (Cancellation of registration) - Assessee-trust was formed with an object of runnig a hospital and research centre - It was granted registration under section 12A in year 1979 and since then assessee had been claiming benefit of exemption prescribed under sections 11 and 13

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

13(1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – (a) XX (b) in the case of a trust for charitable

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

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 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

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

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 is a public religious trust and accepted some of the objects as religious but other objects are treated as charitable

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

charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 13. In the light of the above background of discussions of relevant scheme of the Act and provisions of section

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

charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 13. In the light of the above background of discussions of relevant scheme of the Act and provisions of section

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

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

section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature.” 13. Ld. AR submitted that the CIT(E) has observed that there are three categories of trusts

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

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

section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature.” 13. Ld. AR submitted that the CIT(E) has observed that there are three categories of trusts

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

trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13

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

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

13,23,131.70\n5,71,10,671.10\n5,4,275,671.10\n28,35,000.00\n65,12,739.00\n62,00,000.00\n5,71,10,671.10\nThanking you,\nYours faithfully,\nFor National Law Institute University\nV. 10/25\n(Vivek Bakshi)\nRegistrar\nDated: 07.07.2025\nAR(F)\nNational Law Institute University\nITA No. 423/Ind/2024 – AY 2015-16\n19. On a careful reading of above