CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

ii) Mohinder Singh Gill v. The Chief Election Commissioner [AIR 1978 SC 851], Chirayu Charitable Foundation (iii) S.L.Kapoor V Jagmohan [AIR 1981 SC 136] (iv) Anand Rathi v. Securities and Exchange Board of India [(2001) 32 SCL 227], (v) Hindustan Lever Ltd v. Director General (Investigation, Registration) [2001(1) SCALE 219] (vi) Wimco Vs. Union of India

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

ii) and provisions of section 12AA(4) which are inserted w.e.f. 01.10.2014 1. Show cause notice issued u/s 12AA is based on the assessment completed in assessee’s own case for AY 2010-11 u/s 143(3) rws 147 in which addition is made by alleging that provisions of section 13(1)(c) are violated. 2. Ld. Pr. CIT(Central

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

ii) and provisions of section 12AA(4) which are inserted w.e.f. 01.10.2014 1. Show cause notice issued u/s 12AA is based on the assessment completed in assessee’s own case for AY 2010-11 u/s 143(3) rws 147 in which addition is made by alleging that provisions of section 13(1)(c) are violated. 2. Ld. Pr. CIT(Central

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

II of the agreement, will not fall under the definition of the term professional services as no new technical consultancy has been offered by BEL to assessee. We therefore do not find any fault in the observations of Ld.CIT (A) in holding that the work undertaken by BEL is covered under the provisions of section 194C. Accordingly we dismiss

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

Appeal is allowed

143(2)/142(1) which were complied by assessee.\nUltimately, the AO assessed total income at Rs.6,68,03,650/- after\nmaking a disallowance of 2,16,50,650/- out of “application of income\"\nclaimed by assessee u/s 11(1)(a). Aggrieved, the assessee carried\nmatter in first-appeal before CIT(A) but did not get any success.\n(ii

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

ii) any trust or institution created or established wholly for religious purpose and charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 13. In the light of the above background of discussions

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

ii) any trust or institution created or established wholly for religious purpose and charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. 13. In the light of the above background of discussions

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

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

Charitable Trust under the provisions of sections 11 to 13 of the Income Tax Act 1961, may please be noted.(P.P. 24 to 32 of the paper book) 4) The present Trustees and the Auditors of this trust are 3rd/ 4th generation, in a very long period of 75 years after the institution of this trust in the year

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

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

ii)\nAggrieved, the assessee carried matter in first-appeal before CIT(A).\nThe assessee made a detailed submission which is re-produced by\nCIT(A) in Para 4 / Pages 4 to 8 of impugned order. Precisely, the\nassessee filed a copy of Order No. ITBA/EXM/S/12AA/2019-\n20/1017067647(1) dated 29.07.2019 issued by CIT, Exemption,\nBhopal granting registration to assessee u/s 12AA

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

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

1 relied upon by Ld. CIT(A) is quite distinguishable for the reasons that (i) the said decision involved deduction u/s section 10B whereas the present-appeal is concerned with exemption u/s 11/12; and (ii) the said decision involved interpretation of sub-section (8) of section 10B which is a negative provision i.e. it provides that if the assessee

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

Appeal is allowed for statistical purposes

ii)\nthe said decision involved interpretation of sub-section (8) of section 10B which\nis a negative provision i.e. it provides that if the assessee did not want to\napply section 10B, then the assessee had to file a declaration but this is not a\ncase in section 11/12.\n11.\nPer contra, Ld. DR vehemently defended the orders of lower

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

Appeal is dismissed

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.\n7.\nWe have heard rival contentions of both sides and examined the\npresent case in the light of judicial decisions. After a careful consideration,\nwe have following analysis and adjudication

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

1 relied upon by Ld. CIT(A) is quite distinguishable for the reasons that (i) the said decision involved deduction u/s section 10B whereas the present-appeal is concerned with exemption u/s 11/12; and (ii) the said decision involved interpretation of sub-section (8) of section 10B which is a negative provision i.e. it provides that if the assessee

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

Appeal is allowed for statistical purposes

ii)\nthe said decision involved interpretation of sub-section (8) of section 10B which\nis a negative provision i.e. it provides that if the assessee did not want to\napply section 10B, then the assessee had to file a declaration but this is not a\ncase in section 11/12.\n11. Per contra, Ld. DR vehemently defended the orders of lower

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