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

trust was regularly assessed under section 143 (3) of the Act as a registered Public Charitable Trust under the provisions

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 14. We may turn to the facts of the case on hand so as to appreciate as to whether the services rendered by VWEMCL involves human interface or was it merely a standard facility provided to all the members who were jointly involved in setting up affluent treatment plant. It is not in dispute that

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 purpose created or\nestablished after the commencement of this Act, has applied any part\nof its income for the benefit of any particular religious community or caste; or\nM/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh\nVidya Kendra Trust, Bangalore\ne) Any activity being carried out by the trust or institution—\n(i) is not genuine

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

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 were siphoned out and used by the members of the charitable society, fee receipts not fully reflected in the audited accounts

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

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 were siphoned out and used by the members of the charitable society, fee receipts not fully reflected in the audited accounts

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 activities were lauded. It has been claimed by the appellant that the Assessing Officer accepted the nature of work being done by the aforesaid trust which was evident from the assessment order itself regarding the bonafides of the work being carried on had been made anywhere in the body of the order u] s 143(3) / 115BBC. 3.6 During

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 activities were lauded. It has been claimed by the appellant that the Assessing Officer accepted the nature of work being done by the aforesaid trust which was evident from the assessment order itself regarding the bonafides of the work being carried on had been made anywhere in the body of the order u] s 143(3) / 115BBC. 3.6 During

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

trust's corpus and thus qualifies as an application for charitable purposes under Section 11(1)(a). The lower authorities' observations regarding 'deemed income' and incentivizing defaults were found to be mis-conceived.", "result": "Allowed", "sections": [ "11(1)(a)", "11(1B)", "11(3)", "143

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

143\ntaxmann.com 276 (SC):\n\"74. In R.R.M Educational Society's appeal before this court, the charitable\nstatus of the appellant within Section 10(23C) was denied inter alia on the\nground that the institution was not merely imparting education but also was\nrunning hostels. It is clarified that providing hostel facilities to pupils\nwould be an activity incidental

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

Appeal is dismissed

143(1)", "11", "12", "11/12", "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

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

143(2)/142(1). During scrutiny proceeding, the assessee submitted that its issue of registration u/s 12A was pending before ITAT, Indore; that it was expecting to get registration; and that once registration is granted from 01.04.2017 (i.e. from previous year 2017-18, AY 2018-19), it will also be entitled to exemption u/s 11/12 for preceding

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

143(2)/142(1). During scrutiny proceeding, the assessee submitted that its issue of registration u/s 12A was pending before ITAT, Indore; that it was expecting to get registration; and that once registration is granted from 01.04.2017 (i.e. from previous year 2017-18, AY 2018-19), it will also be entitled to exemption u/s 11/12 for preceding

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

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

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

143 r.w. section 263 on 28.12.2017 thereby the expenditure of Rs.98,45,124/- on account of Vaman Drishti Shivir has been disallowed as application of income for charitable purpose. Aggrieved by the assessment order the assesse filed the appeal before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal Ld. AR of the assesse has submitted that

M/S. BARKATUIIAH VISHWAVIDYALAYA ,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed for statistical purpose

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

143(3) by order dated 30.12.2016 at a total income of Rs. 35,14,48,991/-, after disallowing the exemption u/s 10(23C)(iiiab). Aggrieved by the order of assessment, the assesse filed appeal to Ld. CIT(A). The Ld. CIT(A), however, dismissed appeal and did not grant any relief. Against the order of Ld. CIT(A), the assessee