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

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

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

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

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

charitable within the meaning of section 2(15) of the act and are genuine and, therefore, the denial of section u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemption u/s 11 as claimed in the return, therefore, may kindly be allowed. 5. That on the facts and in the circumstances of the case and in law, the learned

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

trust or institution is on the department and not on the institution as held in Para 30 in case of Guru Gobind Singh Educational Society v. CIT (2009) 118 ITD 207 (Amritsar). 12. It was further held in this case in Para 29 that – “for any irregularity or illegality committed by its members, a Society, which is a juridical entity

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

trust or institution is on the department and not on the institution as held in Para 30 in case of Guru Gobind Singh Educational Society v. CIT (2009) 118 ITD 207 (Amritsar). 12. It was further held in this case in Para 29 that – “for any irregularity or illegality committed by its members, a Society, which is a juridical entity

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

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

H) and 15(I) of the Trust-Deed titled “Special Important Rules” contains adequate provisions for amendments. Ld. AR also submitted that section 12A of the Income-tax Act, 1961 contains a specific provision requiring re-registration of trust in the event of any amendment or modification. Therefore, according to Ld. AR, incorporation or non-incorporation of Amendment Clause

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

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

H) and 15(I) of the Trust-Deed titled “Special Important Rules” contains adequate provisions for amendments. Ld. AR also submitted that section 12A of the Income-tax Act, 1961 contains a specific provision requiring re-registration of trust in the event of any amendment or modification. Therefore, according to Ld. AR, incorporation or non-incorporation of Amendment Clause

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

13 of 17 Devi Shakuntala Thakaral Charitable Foundation case, even going by the case made out by the respondent, no such agreement is spelt out. In absence of any such agreement, the first respondent had no jurisdiction to pass the order of transfer. 11. As the impugned order cannot be sustained on above ground, it is not necessary to into

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

H), wherein it was held that merely because one of the clauses of the trust deed of the assessee trust provide that the trust could carry on other business activity as decided by the trustees, it would not per se dis- entitle trust from being considered for registration u/s 10(23C)(vi) of the Act. Similarly, Hon'ble Supreme Court

ROSHNI HOMI DAJI BAHU UDDESHIYA SHIKSHA AVM SARVAJANIK NYAS,INDORE vs. CPC, BENGLURU, BENGLURU

Appeal is allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

13(10) which, according to Ld. AR, means the assessee had not filed Audit Report [Form No. Page 3 of 12 Roshni Homi Daji Bahu Uddeshiya Shiksha AVM Sarvajanik Nyas ITA No. 142/Ind/2025 – AY 2023-24 10BB] by due date u/s 139(1) as required by section 12A(1)(b)(ii). Accordingly, the AO denied benefit of exemption