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

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

trust which is evident from such observation and/or decision made by the Ld. PCIT. In fact, on that score alone the order passed by the Ld. PCIT is also found to be bad in law and liable to be quashed. With the aforesaid observations we thus, quash the impugned order passed by the Ld. PCIT. 24. The assessee's appeal

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

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

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

section 153C is without jurisdiction and the same is bad in law.” 4. In the case of another Assessee namely Kasturi Devi Ramkumar Vaishya Charitable Trust

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

In the result, the appeal filed by the assessee is

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

charitable institutions. On the basis of the search the notices u/s 153C were issued in the case of the assessee. During the course of the assessment the Ld. A.O observed that the assessee Society has given advances to certain persons who were connected with the office bearers and as such the transaction are covered

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

Appeals of the assessees are allowed

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

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

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

Appeals of the assessees are allowed

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

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

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

Appeals of the assessees are allowed

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

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

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

Appeals of the assessees are allowed

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

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

153C is misplaced and cannot be accepted. 4.3 In view of the above it is held that the reopening proceedings were properly and validly initiated and the objections raised by the appellant have not been found acceptable as such rejected. Therefore, this ground of appeal is dismissed. Ground Nos. 2 & 3: The second ground of appeal has 5. been raised

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

153C is misplaced and cannot be accepted. 4.3 In view of the above it is held that the reopening proceedings were properly and validly initiated and the objections raised by the appellant have not been found acceptable as such rejected. Therefore, this ground of appeal is dismissed. Ground Nos. 2 & 3: The second ground of appeal has 5. been raised

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

153C is misplaced and cannot be accepted. 4.3 In view of the above it is held that the reopening proceedings were properly and validly initiated and the objections raised by the appellant have not been found acceptable as such rejected. Therefore, this ground of appeal is dismissed. Ground Nos. 2 & 3: The second ground of appeal has 5. been raised

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

trust granted u/s.12AA w.e.f. 01.04.2011, hence the order of the learned PCIT u/s.12AA be kindly cancelled. That on the facts & in the circumstances of the case and (6) in law, the findings of the learned PCIT that the income of the institution was being applied directly/indirectly for the benefit of trustees are wholly wrong, opposed to facts, injudicious and unlawful