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

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

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,

charitable activity as per the provisions of section 2(15) of the Act, and\nthere is no change in the aforesaid activity and hence cancellation of registration u/s.10(23) of\nthe Act on the ground that the activities of the trust are not in accordance with the objects of\nthe society without pointing any such \"specified violations\" are wholly erroneous

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

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

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

4. In the case of another Assessee namely Kasturi Devi Ramkumar Vaishya Charitable Trust has raised following grounds of appeal in IT(SS)ANos.195 & 196/Ind/2017 for A.Y. 2008-09 & 2009-10: “That the entire proceeding of assessment by invoking provisions of section 153C is without jurisdiction and the same is bad in law. That the Ld. CIT(A)/AO erred

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

section 2(15) of the Act 9. We find that the activities of the assessee are within the objects as per its memorandum of association. The relevant main objects and objects incidental or ancillary to the attainment of the main objects stand as under: "Main objects:- '3) To establish harmony between the construction industry and the Government Departments

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)

132 was conducted at the premises of the Oriental Group, Bhopal on 12.01.2018 and all cases of Oriental Group including the Devi Shakuntala Thakaral Charitable Foundation assessee were centralized for the purpose of coordinated assessment u/s 153A of the act for assessment years 2012-13 to 2018-19. 3. During the course of proceeding, the authorities came to know that

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

4 to 7.4 of his order. As noted from the assessment order, the appellant through questionnaire issued u/s 142(1) was required to file copy of bank statement, ITR acknowledgement and tax audit report of the fresh loan depositors alongwith copy of account and was required to prove the identity, creditworthiness and to furnish the details of mode of transactions

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

4 to 7.4 of his order. As noted from the assessment order, the appellant through questionnaire issued u/s 142(1) was required to file copy of bank statement, ITR acknowledgement and tax audit report of the fresh loan depositors alongwith copy of account and was required to prove the identity, creditworthiness and to furnish the details of mode of transactions

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

4 to 7.4 of his order. As noted from the assessment order, the appellant through questionnaire issued u/s 142(1) was required to file copy of bank statement, ITR acknowledgement and tax audit report of the fresh loan depositors alongwith copy of account and was required to prove the identity, creditworthiness and to furnish the details of mode of transactions

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

section 2(15) is not attracted. Alternatively, even if they are held to fall in the residual Page 4 of 10 Samarthan Centre for Development Support ITA No. 404/Ind/2024 – AY 2018-19 category of “the advancement of any other object of general public utility”, then also the assessee has benefit of exclusion from restrictive proviso because the twin-conditions prescribed