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. 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 1

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 1

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

1) (vii) of the Act and, by applying the rule of noscitur a sociis, the word ‘Technical’ would take colour from the adjunct words i.e., “managerial” and “consultancy”, between which it is sandwiched. Since the words “managerial” and “consultancy” involve a human element, even the expression ‘technical service’ has to be understood as a service which predominantly involves human element

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

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

Appeal is allowed in terms mentioned above

charitable trust over and above the\namount allowed to be statutorily accumulated in terms of section 11(1)(a) of\nthe Act. The said decision was rendered in totally different context and is of no\nassistance to the assessee where the issue is the scope of the term income of\nan business incidental to charity for determining the statutory allowed

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

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

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

1)Assessee trust was instituted in the year 1945 as a public Charitable Trust registered under Prevailing Public Trust Act. 2) In the year 1973 (13 -08-1973) it was registered under section 12A(a) of the Income-Tax Act 1961, through Form no. 10A (of rule 17A) of Income Tax Rules 1962.(P.P. 3 of the compilation book submitted

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

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

143(1) pending\ncannot be categorized as pendency of assessment. Moreover, the appellant\nitself applied for registration u/s 12AA only in the FY-2018-19 (date of\napplication being 10.01.2019) relevant to AY-2019-20.CPC was therefore\njustified in denying exemption u/s 11 of the Act for the AY-2018-19. Grounds\nof appeal on this aspect are therefore dismissed.”\nStill aggrieved

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

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

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

Appeal is allowed for statistical purposes

charitable institution registered u/s 12A of Income-\ntax Act, 1961 by Income-tax Department and eligible to claim\nexemption u/s 11/12 of the Act.\n(ii)\nOn 31.03.2021, the assessee filed return of income of AY 2020-21\nunder consideration u/s 139(4). The due date for filing return u/s\n139(4A) as per section 139(1

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

143(1) of the Act. The disallowance has been made solely on the ground that the said form was not filed within the time prescribed under the Rules, without disputing the fulfillment of substantive conditions of section 80JJAA. The Hon’ble Madhya Pradesh High Court in the case of CIT v. Devradhan Madhavlal Genda Trust

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

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

Appeal is dismissed

Charitable Trust Vs. ITO,\nExemption (2021) 125 taxmann.com 75 (Gujrat)\n(h)\nHon'ble Gujrat High Court Indian Panel Board Manufacturer Vs.\nDCIT Tax Appeal No. 655 of 2022 dated 21.03.2023.\n(ii)\nThe second reasoning given by CIT(A) in Para No. 3.10 of his order is\nsuch that after passing intimation u/s 143(1), the department has passed

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

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

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