DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

trust, thereby creating huge demand.\n2. In the latter, the memorandum explaining the relevant provisions of\nthe Finance Bill 2017 reads as under:\n“as per the existing provisions of said section, the entities\nregistered Under section 12 AA are required to file return of\nincome under sub- Section (4A) of section 139, if the total\nincome without giving effect

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

charitable trust. Sections\n12A and 12AA detail the procedural requirements for\nmaking an application to claim exemptions under sections\n11 and 12 by the assessee and the grant or rejection of\nsuch application by the commissioner. Thus, in my\nview, sections 12A and 12AA are only procedural in\nnature. Hence, it is not the registration u/s 12AA by itself\nthat

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

ITO(EXEMPTION), INDORE vs. AROGYA SEVA MANDAL, BURHANPUR MADHYA PRADESH

Appeal is dismissed

139(1)", "12AB", "12A", "119(2)(b)" ], "issues": "Whether a delay of 6 days in filing the audit report (Form 10B) can lead to the denial of exemption under Sections 11/12 to a charitable trust

RAJRATAN FOUNDATION,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purposes

sections": [ "143(1)", "139(4A)", "139(1)", "11", "12", "12A", "12AA", "10B", "80J(6A)" ], "issues": "Whether the delay in filing the audit report (Form 10B) by a charitable trust

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

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(4A)/139(1

DEWAS JILA NETWORK OF PIPUL LIVING WITH H I V AIDS SOCIETY,DEWAS vs. ADDITIONAL/JOINT / DEPUTY / ASSISTANT COMMISSIONNER OF INCOME TAX, INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed

139(4A) of the Act reading as\nunder:\n“(4A) Every person in receipt of income derived from property held under trust\nor other legal obligation wholly for charitable or religious purposes or in part\nonly for such purposes, or of income being voluntary contributions referred to\nin sub-clause (iia) of clause (24) of section 2, shall

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

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

CHARITABLE OR RELIGIOUS TRUST REGISTRATION\nOF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR\nYEARS PRIOR TO ASSESSMENT YEAR 2018-19\nCIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019\nUnder the provisions of section 12A of Income-tax Act, 1961\n(hereafter 'Act) where the total income of a trust on institution as\ncomputed under

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

charitable purpose of advancing\neducation. For AY 2018-19, the assessee filed return of income u/s\n139 on 07.01.2019 belatedly u/s 139(4) declaring gross income of Rs.\nPage 2 of 10\nBhartiya Adarsh Shikshan Samiti, Mandsaur\nITA No. 612/Ind/2025 – AY 2018-19\n4,52,77,591/- against which claimed exemption of Rs. 4,52,77,591/-\nu/s 11/12

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

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

MALWA PATIDAR SAMAJ SHIKSHA SAMITI ,HATPIPLIYA vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

139(1) is not mandatory but it is directly as held by various High Courts. She has relied upon the judgment of Hon’ble Gujarat High Court in case of Association of Indian Panelboard Manifacturer vs. DCIT 157 taxmann.com 550. By following the said decision of the Hon’ble Gujarat High Court, the Ahmadabad Benches of the Tribunal in case

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

1) dated 05.02.2021. However, in such revised intimation, the AO 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. After receiving revised-intimation, the assessee came to know of this mistake. Immediately, the assessee filed audit-report in Form No. 10B on 18.03.2021, copy of audit

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

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDUS EDUCATION AND RESEARCH INSTITUTE, RAIPUR

Appeal is dismissed

Section\n12A(1)(b) of the Income-tax Act, 1961.\nThe background facts leading to present appeal are such that the\nassessee, a charitable institution, filed return of income on 28.09.2018\ndeclaring total income of Rs. Nil after claiming exemption u/s 11. Thereafter,\nthe assessee filed audit report in Form No. 10B on 05.10.2018. The\nassessee's return was processed

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

139(1) for A.Y. 2016-17. The case of the\nassessee was re-opened u/s 147 of the Income-tax Act, 1961\nand a notice u/s 148 was issued on 17.03.2023 after\nobtaining necessary approval of the Income tax Act, 1961. In\nresponse to notice u/s 148 of the Act, the assessee has filed\nits return of income