NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year, the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

CHARITABLE OR RELIGIOUS TRUST REGISTRATION OF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019 Under the provisions of section 12A of Income-tax Act, 1961 (hereafter 'Act) where the total income of a trust on institution as computed under the Act without

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

charitable trust. Thus, the exemption u/s. 11 of the Act may kindly be allowed to the assessee trust. 4. On the facts and in the circumstances of the case and in law, the Ld. Jt. CIT(A) has erred in not condoning the delay in filing the appeal before the first appellate authority, which is against the principles of natural

INDORE CONTRACT BRIDGE ASSOCIATION YEASHWANT CLUB,INDORE vs. ITO ,WARD-EXAMPTION , INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

154(8) that the AO was having a time-limit of 6 months to pass order on such application of assessee. Therefore, the assessee was justified in waiting for about 5 months and certain days for the outcome of rectification and thereafter filing first-appeal when there was no response from AO. Thus, there was certainly a reasonable cause

SHREE RAJENDRA JAYANT JAIN DHARMIK AND PARMARTHIK NYAS,INDORE vs. THE ITO EXEMPTION,WARD, INDORE

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 Shree Rajendra Jayant Jain Cpc, Dharmik & Parmarthik Bangalore Nyas, E-1,2 Sch. No. 71, बनाम/ Sector B, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts7557K Assesseeby Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 23.06.2023

trust, engaged in carrying out charitable/religious activities, registered u/s 12A/12AA of the Income-tax Act, 1961 and entitled for exemption u/s 11/12; accordingly it claimed exemption u/s 11/12 in the return of income filed on 31.03.2017. When the AO processed intimation of assessment u/s 143(1) on 03.01.2018, he did not allow exemption u/s 11/12 for the reason that

NAVRATNA SURAT FOUNDATION ,INDORE vs. THE DCIT CPC /ACIT 1(1), INDORE

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Navratna Sukrat Foundation Cpc, बनाम/ 35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aabtn7221 K Assessee By Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 21.04.2023

trust, engaged in carrying out religious activities, registered u/s 12A of the Income-tax Act, 1961 and entitled for exemption u/s 11/12; accordingly it claimed exemption u/s 11/12 in the return of income filed on 31.03.2017. When the AO processed return u/s 143(1) on 07.08.2018, he did not allow exemption u/s 11/12 for the reason that the audit report

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

154 of the act to Ld. CIT with a request to rectify his order dated 11.02.2004 so as to make the registration effective from 01.04.1999, but vide order dated 29.02.2008, the Ld. CIT rejected the rectification-application too. Against the order dated 29.02.2008, the assessee filed appeal to this Bench which was registered as ITA No. 118/Ind/2008. The appeal

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

trust which is not eligible for exemption is required to be allowed while computing total income of the assessee. The Hon’ble Delhi High Court in case of DCIT(E) vs. Petroleum Sports Promotion Board (supra) has held as under: “ 7. The learned standing counsel for the revenue submitted that the order of the Tribunal is untenable since it indirectly

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

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

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

154 to 164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies

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

154 to 164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies

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

154 to 164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies