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66 results for “charitable trust”+ Section 143(1)(ii)clear

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Key Topics

Section 11203Section 12A106Exemption50Section 143(1)48Section 143(3)47Addition to Income33Section 1032Deduction31Section 2(15)29

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

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

Showing 1–20 of 66 · Page 1 of 4

Disallowance24
Section 15419
Section 13(1)(c)17

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

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

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

Section 10Section 139Section 143(1)Section 35

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

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

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

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

Section 10Section 139Section 143(1)Section 35

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

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

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

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.

Section 12ASection 132

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

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

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

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

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

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

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

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

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

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

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

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

SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

ITA 849/IND/2018[-]Status: DisposedITAT Indore28 Sept 2020

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

Section 11Section 12ASection 143(3)Section 2

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

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 458/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 455/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 456/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

ITA 457/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

143(3) of the Act for the succeeding assessment years the claim of exemption in A.Y. 2013-14 & 2014-15 has been admitted and accepted and copies of the same have been submitted as Exhibit P-3 & P-4 to the written synopsis. (x) Ld. AR vehemently contended according to the AO, the activities of holding One-Day International match

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

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

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 1(2), BHOPAL

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

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

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

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

Section 11Section 12ASection 143Section 143(1)Section 154

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

ROSHNI HOMI DAJI BAHU UDDESHIYA SHIKSHA AVM SARVAJANIK NYAS,INDORE vs. CPC, BENGLURU, BENGLURU

Appeal is allowed for statistical purposes

ITA 142/IND/2025[2023-24]Status: DisposedITAT Indore25 Sept 2025AY 2023-24

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

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 12A(1)(b)Section 13(10)Section 139Section 139(1)Section 143(1)

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

M/S. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

ITA 434/IND/2014[-]Status: DisposedITAT Indore20 Aug 2018

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

Section 11Section 12ASection 132(1)Section 139Section 143(3)Section 153ASection 153C

143(3) for A.Y. 2010- 11 on 13.08.2011. In the assessment orders for A.Ys. 2004-05 to 2010-11, the AO disallowed the claim of the assessee for exemption u/s 11 and assessed the total income. In this background the Ld. CIT observed that the assessee society had violated the provisions of sections 11 & 12 of the Act and proceeded