FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

D E R Per Vijay Pal Rao, JM : This appeal by the Assessee is directed against the order dated 07.02.2023 of Commissioner of Income Tax (Exemption), Bhopal passed u/s 12AA of the Income Tax Act whereby the application for registration was rejected. The assessee has raised following grounds of appeal: ITANo.55/Ind/2023 Faizan E Burhane Millat Trust “1. The order appealed

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

1)(c)(ii) and section 13(3). Violation of provisions of section 13 cannot be a basis for cancellation of registration u/s 12AA. Impugned order cancelling the registration u/s 12AA ought to be quashed. D. Apropos ground no. 7 – payment of excess salary, funds of the charitable trust

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

1)(c)(ii) and section 13(3). Violation of provisions of section 13 cannot be a basis for cancellation of registration u/s 12AA. Impugned order cancelling the registration u/s 12AA ought to be quashed. D. Apropos ground no. 7 – payment of excess salary, funds of the charitable trust

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

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

13(1)(d) in Income-tax Act, 1961, there exits adequate over-riding provisions in the Income-tax Act law to deal with the dissolution of trusts, therefore incorporation or non-incorporation of a Dissolution Clause in the Trust-Deed does not make any difference for the Page 3 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 purposes of Income

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

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

13(1)(d) in Income-tax Act, 1961, there exits adequate over-riding provisions in the Income-tax Act law to deal with the dissolution of trusts, therefore incorporation or non-incorporation of a Dissolution Clause in the Trust-Deed does not make any difference for the Page 3 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 purposes of Income

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 19.02.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s provisional registration u/s 12AB of Income-tax Act, 1961 has been cancelled and also application for grant of final registration u/s 12AB has been rejected, the assessee has filed this appeal

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

In the result appeal of the assessee stands allowed

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.

D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee is directed against the order of Pr. Commissioner of Income Tax (Central)(in short ‘Ld. PCIT’], Bhopal dated 26.12.2018 which is arising out of the order u/s 12AA r.w.s. of the Income Tax Act 1961(In short the ‘Act’) dated 29.11.2002 granted

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

D E R PER BENCH These appeals filed by the above assessees emanate from the different orders of the learned CIT(A)-1, Bhopal, dated 31.3.2016. ITA No.456/Ind/2016 in the case of H.K. Kalchuri Education Trust The grounds of appeal raised by the assessee read as under: 1. That on the facts and in the circumstances of the case

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

D E R PER BENCH These appeals filed by the above assessees emanate from the different orders of the learned CIT(A)-1, Bhopal, dated 31.3.2016. ITA No.456/Ind/2016 in the case of H.K. Kalchuri Education Trust The grounds of appeal raised by the assessee read as under: 1. That on the facts and in the circumstances of the case

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

D E R PER BENCH These appeals filed by the above assessees emanate from the different orders of the learned CIT(A)-1, Bhopal, dated 31.3.2016. ITA No.456/Ind/2016 in the case of H.K. Kalchuri Education Trust The grounds of appeal raised by the assessee read as under: 1. That on the facts and in the circumstances of the case

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

D E R PER BENCH These appeals filed by the above assessees emanate from the different orders of the learned CIT(A)-1, Bhopal, dated 31.3.2016. ITA No.456/Ind/2016 in the case of H.K. Kalchuri Education Trust The grounds of appeal raised by the assessee read as under: 1. That on the facts and in the circumstances of the case

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

D E R PER VIJAY PAL RAO, JM: This appeal by the Assesse is directed against order dated 03.11.2022 of Commissioner of Income Tax (Exemption), Bhopal passed u/s 12AB whereby the application of the assessee for registration u/s 12A was rejected by the CIT(E). The assessee has raised following grounds of appeal as under: “On the facts and circumstances

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Charitable Trust Indore /ITANo.909/2019 1.9.5] The Hon’ble ITAT Mumbai Bench ‘D’ in the case of M/s Ruby Macons Ltd vs DCIT, Mumbai [ITA No. 4056/Mum/2008] has categorically held that: [Page No. 68-76] “11. We have carefully considered the rival submissions and perused the record. We have also carefully perused the case law relied upon by the learned Counsel

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 115BBC, if we consider

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 115BBC, if we consider

M/S. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

13 having violated the provisions of sections 11 & 12 of the Act. For the sake of clarity section 11 & 12 of the Act are reproduced as under: Income from property held for charitable or religious purposes 11(1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income

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

D E R PER MANISH BORAD, AM. This appeal is preferred by the assessee against the order of ld. CIT (Exemption), Bhopal dated 28.09.2018. 2. Assessee has raised following grounds of appeal; 1. Ld. CIT (Exemption) had erred in denying the registration u/s 12AA whereas he was requested to issue only duplicate copy of the certificate of Registration

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)

d) and (e) are merely incidental objects and are well connected with the main object of providing technical education. The concentration of the Ld. CIT on incidental objects is contrary to the ratio in Surat Art Silk’s wherein the Supreme Court has that if the primary or dominant purpose of a trust is charitable another object which by itself

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

d) That, the Learned CIT(A) grossly erred, both on facts and in law, in not appreciating the material facdt that the appellant had hosted One-Day International Match and IPL Matches in its stadium solely with its predominant objective of promoting game of cricket in Madhya Pradesh without any commercial or profit motive. The Learned AO also erred