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

trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also noted

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

trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also noted

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

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

SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

144 of Income-tax Act, 1961 ["the Act"] for\nAssessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the\ngrounds mentioned in Appeal Memo (Form No. 36).\nShri Parshvanath Digambar Jain Dharmik and Samajik Sanstha\nITA No. 353/Ind/2025 - AY 2017-18\n2.\nLearned Representative of both sides were heard and case record\nperused

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

charitable society under section 139(4A), then its income cannot to be computed in accordance with the provision of the Act.\nXXX\n25. Our above view gets further supported from the amendment made by the Finance Act, 2017 whereby a further clause (ba) has been inserted imposing a further condition that such return of income is to be furnished

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

trust\nunder section 11 of the Act. During the relevant\n assessment years impugned in these appeals, there is no such\nprovision in the Act that in case return is not filed by charitable\nsociety under section 139(4A), then its income cannot to be\ncomputed in accordance with the provision of the Act.\nXXX\n25. Our above view gets

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

144 20.10.2023\n27.10.2023 Not\n28.10.2023 Part\nReceived\n142(1)\n21.11.2023\n28.11.2023 Received\n28.11.2023 Part\nFinal SCN\n21.02.2024\n26.02.2024 Received\n24.02.2024 Part\nVC\nVC\n26.02.2024\nIssued VC\nAdjournment\nLetter - Suo\nMoto.\n27.02.2024\nVideo Attended\nConferencend filed\nre-\nreply\nscheduled\nfor 29-\nFeb-\n2024 at\n01:30\nPM.\n28.02.2024-\nVC\n2.6 In para 2.3 of the “Impugned Assessment Order”\nfollowing is recorded

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on following grounds: Page 1 of 8 Bhartiya Adarsh Shikshan Samiti, Mandsaur ITA No. 319/Ind/2024 – AY 2017-18 “1. On the facts and in the circumstances of the case and in law the Ld. Commissioner of Income-tax (Appeals), NFAC

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

144 r.w.s. 144B for A.Υ. 2017-18 was\nalso completed on 30.03.2022 and 16.05.2023 wherein the assessee claimed\nbefore the AO that he is registered u/s 12A and 80G of the Act but did not\nsubmit any certificate. Further proceedings u/s 263 of the Act is still pending\nfor A.Y.2017-18 and it is seen that the assessee has mentioned