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

144B of the Act, the total income of the Assessee\nwas computed & assessed at Rs. 1,11,38,732/-. The\nassessee was non filer. The addition/variation in respect of\nissue of cash deposit u/s 69A is at Rs1,11,38,732/-. The\naforesaid\nAssessment\norder\nbears\nNo.\nITBA/AST/S/147/2023-24/1062488084 (1) & that the same\nis dated 12.03.2024 which is herein after referred

SHRI MOTILAL NAGAR SMRITI SHIKSHAN SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal is allowed

charitable purpose and entitled to exemption\nu/s 11/12 of the Act, filed return of income of relevant AY 2020-21 u/s\n139(4A) which was subjected to scrutiny-assessment and the AO completed\nassessment u/s 143(3) vide assessment-order dated 09.09.2022.\nSubsequently, Ld. CIT(E) examined the record of assessment-proceeding and\nviewed that the assessment-order passed

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

Appeal is dismissed

Section\n12A(1)(b) of the Income-tax Act, 1961.\nThe background facts leading to present appeal are such that the\nassessee, a charitable institution, filed return of income on 28.09.2018\ndeclaring total income of Rs. Nil after claiming exemption u/s 11. Thereafter,\nthe assessee filed audit report in Form No. 10B on 05.10.2018. The\nassessee's return was processed

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

Appeal is allowed for statistical purpose

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