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

139(1). Besides a response was also filedto the notice under section 142(1). The assessing Officer passed order under section 153C/143(3) making identical additions towards disallwoances of purchase amounts and fabrication charges for all the assessment years and addition towards excess stock in the assessment year 2006-07. The commissioner (appeals) found as a matter of fact that

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

trust since inception which is placed at page no.70 of the paper book. Ld. AR has submitted that the assessee statistics all the conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench

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

Charitable Trust vs. DGIT, (Del) in W.P.No.4725/2012 and C.M. No. 9795/2012 dated 24th I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 17 of 29 September, 2015, wherein the Hon'ble Supreme Court has held as under :- “We find that it is an admitted fact in the present case that the only activity of the petitioner is that

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

139 along with the audited accounts. There has been no change in the objects of the society since then. The registration was granted to the Society by the Ld. CIT after verifying all the accounts up till that date and after satisfying himself regarding the objects of the Society and genuineness of the activities of the Society as required

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

trust or section 10(23C)(iv), 10(23C)(v), institution as mentioned in section 11(3)(d) 10(23C)(vi) or 10(23C)(via) From the above table it is evident that none of the conditions as mentioned in section 11(3) have been triggered in the instant case. Even if it had been so, addition if any would have

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

Trust-Deed dated 04.07.2022. It is engaged in charitable purpose. (ii) On 24.03.2023, the assessee obtained provisional registration u/s 12A of the Act from Income-tax Department for AY 2023-24 to 2025- 26. (iii) On 29.07.2023, the assessee filed return of AY 2023-24 under consideration. The due date for filing return as per section 139

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

CHARITABLE OR RELIGIOUS TRUST REGISTRATION OF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019 Under the provisions of section 12A of Income-tax Act, 1961 (hereafter 'Act) where the total income of a trust on institution as computed under the Act without

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

139 for the assessment year 2014-15 and also 2015-16 declaring total income at Rs. Nil each after claiming exemption u/s 10 in the returns of income. He pointed out that in Column No.13, the amount claimed was exempt u/s 10, by which it can be safely inferred that the assessee claimed exemption wherever he was entitled

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

139 for the assessment year 2014-15 and also 2015-16 declaring total income at Rs. Nil each after claiming exemption u/s 10 in the returns of income. He pointed out that in Column No.13, the amount claimed was exempt u/s 10, by which it can be safely inferred that the assessee claimed exemption wherever he was entitled

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year, the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

charitable purpose as per the proviso to Section 2(15) of the Act and held that assessee is not entitled for exemption under S.11 of the Act for the year under consideration as per provision of Section 13(8) of the Act. The AO made an addition of Rs.1,50,21,153/-. 4. Thereafter, the assessee preferred first statutory appeal

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

charitable/ religious trust registered u/s 12AB of the Act by Income-tax Department and accordingly entitled to exemption u/s 11/12 of the Act. For AY 2022-23 under consideration, the assessee filed return u/s 139(1) on 01.11.2022 (before extended due date of 07.11.2022) declaring total income of Rs. Nil after claiming exemption u/s 11/12. The assessee also filed audit

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

charitable trust. Thus, the exemption u/s. 11 of the Act may kindly be allowed to the assessee trust. 4. On the facts and in the circumstances of the case and in law, the Ld. Jt. CIT(A) has erred in not condoning the delay in filing the appeal before the first appellate authority, which is against the principles of natural

ADARSH SHISHU VIHAR,INDORE vs. DCIT, CPC, BENGALURU AND ITO EXEMPTION WARD, INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

139(5) and accepted by AO, there is no dispute about it. However, the assessee missed to file report in Form No. 10B, which again led to denial of exemption u/s 11/12. Ld. AR submitted that the entire mis-happening was due to inadvertence and without any bad intention but the assessee has already filed correct report in Form

SHRI VISHWAMITRA SHIKSHAN SAMITI,INDORE vs. ITO 5(1) , INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

139(1) on 23.09.2018 declaring total income at Rs. 3,97,310/- after claiming exemption of Rs. 4,83,95,673/- u/s 11/12. The AO processed intimation u/s 143(1) wherein he denied assessee’s exemption u/s 11/12 for non-filing of audit report in Form No. 10B which is required for exemption u/s 11/12. Aggrieved by AO’s action

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

139 on Page 3 of 17 M/s. Rashtriya Takniki Shikshak Prashikshan Evam Anunsandhan Sansthan ITA No. 509/Ind/2025 – AY 2014-15 31.03.2015 declaring a loss of Rs. 5,72,14,721/-. The case of assessee was selected under scrutiny and the AO passed assessment-order dated 04.11.2016 u/s 143(3) accepting the loss declared by assessee. (ii) Subsequently, the assessment-order

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

139 on Page 3 of 17 M/s. Rashtriya Takniki Shikshak Prashikshan Evam Anunsandhan Sansthan ITA No. 509/Ind/2025 – AY 2014-15 31.03.2015 declaring a loss of Rs. 5,72,14,721/-. The case of assessee was selected under scrutiny and the AO passed assessment-order dated 04.11.2016 u/s 143(3) accepting the loss declared by assessee. (ii) Subsequently, the assessment-order

SHRI JAN SEWA SANKALP SANSTHAN,SEHORE vs. EXEMPTION WARD, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2016-17 Shri Jan Sewa Sankalp Assistant Director Of Sansthan, Income Tax, बनाम/ 16, Cpc, Opp. New Collector Office, Bangalore Vs. Sehore (Assessee / Appellant) (Revenue / Respondent) Pan: Aagas4432 B Assessee By Shri Moksha Solanki, Ca & Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 25.10.2023

section 139(4A) which prescribes thus: “Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable