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

charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections

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,

143(3)\nempowering the AO to make a reference to PCIT(Central) in the case of\n“specified violations”; Clause (b) of 15th Proviso to Section 10(23C)\nempowering the PCIT(Central) to take cognizance of reference made by AO;\nand sub-clause (ii) of Clause (b) of 15th Proviso to Section 10(23C)\nempowering the PCIT(Central) to pass

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

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

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

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

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

Charitable Trust, Chandigarg vs. DCIT, Central Circle 29, New Delhi order dated 19.10.2023 in ITANo.3801/Ind/2016 2. DCIT(E) Bhopal v. Mayank Welfare Society, Indore dated 29.10.2021 in ITANo.232/Ind/2017 3. Income Tax Officer, Ward-1, Exemption vs. Aishwarya Foundation Patna dated 03.05.2023 passed in ITANo.103/Pat/2020) 4. People Forum v. CIT 295 taxman 433 5. On the other hand

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction. The assesse challenged the action of the AO before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal the Ld. Sr. Counsel for the assesse has submitted that

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction. The assesse challenged the action of the AO before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal the Ld. Sr. Counsel for the assesse has submitted that

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction. The assesse challenged the action of the AO before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal the Ld. Sr. Counsel for the assesse has submitted that

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction. The assesse challenged the action of the AO before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal the Ld. Sr. Counsel for the assesse has submitted that

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

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

Appeal is dismissed

3)\nCIT\n(4)\nCIT(A)\n(5)\nDepartmental Representative\n(6)\nGuard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The revenue has appealed against an order that granted exemption under Section 11/12 to the assessee, a charitable trust. The exemption was denied by the AO because the audit report in Form

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

trust of any assessment year\npreceding the aforesaid assessment year, for which assessment\nproceedings are pending before the Assessing Officer as on the\nPage 3 of 10\nBhartiya Adarsh Shikshan Samiti, Mandsaur\nITA No. 612/Ind/2025 – AY 2018-19\ndate of such registration and the object and activities of the\ntrust or institution remain the same for such preceding\n assessment

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

3 of 11 Madhya Pradesh Council for Vocational Education & Training, Bhopal ITA Nos. 176 & 177/Ind/2022 – A.Ys.2016-17 & 2017-18 returns, after claiming exemption u/s 11/12. The returns were subjected to scrutiny assessments through notices u/s 143(2)/142(1). During scrutiny proceeding, the assessee submitted that its issue of registration u/s 12A was pending before ITAT, Indore; that

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

3 of 11 Madhya Pradesh Council for Vocational Education & Training, Bhopal ITA Nos. 176 & 177/Ind/2022 – A.Ys.2016-17 & 2017-18 returns, after claiming exemption u/s 11/12. The returns were subjected to scrutiny assessments through notices u/s 143(2)/142(1). During scrutiny proceeding, the assessee submitted that its issue of registration u/s 12A was pending before ITAT, Indore; that