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

sections (1)\nand (2), the Board or other income-tax authority authorised by it\nmay have regard to any one or more of the following criteria, namely:-\n(a) territorial area;\n(b) persons or classes of persons;\n(c) incomes or classes of income; and\n(d) cases or classes of cases.\nTherefore, in furtherance of the said provisions

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

Appeal is allowed for statistical purposes in terms mentioned above

148.\n20. Section 139 falls under Chapter XIV-'Procedure for assessment' which provides procedures and conditions for filing of return of income. Section 139(1) mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1) (4A) mandates that every person in receipt of income derived from property held

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

148, M.P. Nagar Zone 1. Bhopal Ph. No. 2763465, 2762593, 3012593\nTo\nThe Dy. Commissioner of Income Tax (Exemption)\nBhopal\nSir,\nSub: Reply to your questionnaire u/s 142 (1) of Income Tax for A.Y 2015-16\nRef:- Queries raised during hearing\nIn regards to your query relating to mess fees, Rs 54275671/- has been added to the\nCapital Fund

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

Appeal is allowed for statistical purposes in\nterms mentioned above

148.\n20. Section 139 falls under Chapter XIV-'Procedure for assessment'\nwhich provides procedures and conditions for filing of return of\nincome. Section 139(1) mandates every person having income\nexceeding the maximum amount not chargeable to tax to file return of\nincome. Similarly, section 139(1) (4A) mandates that every person in\nreceipt of income derived from property held

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which

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

148 of the IT Act.:-\n1. Copy of I.T. Return with its all annexure alongwith computation of Income and Tax\nAudit Report.\n2. In this case as per ITBA system it is observed that assessee has not filed his Return\nof Income for A.Y.2016-17. As per data available with this office, on perusal &\nverification of ITS details and AIR information

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Chouhan Education Acit 1(1) Society Bhopal Vs. E-8, Trilanga, Shahpura, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatc 551 Q Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.02.2023 Date Of Pronouncement 02.03.2023

148 dated 08.03.2006 and framed assessment by taking the excess of income over expenditure as well as grant in aid receipt by the assessee, as total income of the assessee at Rs. 36,05,590/-. The assessee challenged the action of the Ld. AO before the Ld. CIT(A) and contending that the assessee satisfied the conditions as provided