M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

17 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 12AA cannot be cancelled of such trusts or by invoking provisions of institutions are not genuine section 12AA(3) unless it or are not being carried out is established by material in accordance with the evidence that the activities objects of the trusts or of such trusts or reasonable opportunity of institutions

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

17 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 12AA cannot be cancelled of such trusts or by invoking provisions of institutions are not genuine section 12AA(3) unless it or are not being carried out is established by material in accordance with the evidence that the activities objects of the trusts or of such trusts or reasonable opportunity of institutions

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 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

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 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

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 disposed of with the direction to the Commissioner to consider the case of the petitioner-trust for renewal of its registration with effect from the insertion of sub-section (5B) uninfluenced by the impugned order of rejecting the renewal for the assessment years 1995-2000. In other words, the petitioner

DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 disposed of with the direction to the Commissioner to consider the case of the petitioner-trust for renewal of its registration with effect from the insertion of sub-section (5B) uninfluenced by the impugned order of rejecting the renewal for the assessment years 1995-2000. In other words, the petitioner

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

17-19 of impugned order:\n\"OBJECTION TO THE REFERENCE MADE BY THE ASSESSING OFFICER\nAND APPLICATION OF SECTION 12AB(4) BEING SUBSTITUTED w.e.f.\n01.04.2022\n17.\nThe assessee in its reply dated 25.09.2024 at point 12 to 13 has\nobjected to the reference made by the Assessing Officer under 2nd proviso to\nsection

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

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)

17 Devi Shakuntala Thakaral Charitable Foundation counter affidavit that there was no disagreement between two Commissioners--Existence of agreement between two jurisdictional Commissioners was condition precedent for passing order of transfer--Clause (b) of sub-section (2) of section 127 provides for consequences when there was no such agreement--When jurisdiction to pass order of transfer under clause

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

Appeal is allowed in terms mentioned above

section\nthe income which is to be taken for purpose of\naccumulation is the income derived by the trust from\nproperty.\nIf both the decisions are carefully read, it becomes evident\nthat any expenditure which is in the shape of application\nof income is not to be taken into account. Having found\nthat trust is entitled to exemption under s.11

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

17 MP Madhyam has to be substantially self-sustaining in long-term and should not depend upon government, in other words taxpayers should not subsidize the said activities, which nevertheless are charitable and fall under the residuary clause ―general public utilityǁ. The impugned order does not refer to any statutory mandate that a charitable institution falling under the last clause

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

17 MP Madhyam has to be substantially self-sustaining in long-term and should not depend upon government, in other words taxpayers should not subsidize the said activities, which nevertheless are charitable and fall under the residuary clause ―general public utilityǁ. The impugned order does not refer to any statutory mandate that a charitable institution falling under the last clause

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

charitable institutions and\ninstitutions engaged in public activity but there are certain conditions for that.\nA trust has to file its return of income, get its accounts audited, apply for\nregistration under section 12A. CBDT circular is of no help when a trust is\ndoing genuine work but it does not register it as a society, does not maintain\nproper

AIC- RNTU FOUNDATION,RAISEN vs. CIT EXEMPTION, BHOPAL

Appeal are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2019-20

section 2(15) is applicable. 6.2 It is stated from above facts that, the activities of the society cannot said to be in the nature of charitable activities for public 11 AIC-RNTU Foundation /ITANo.940/2019 at large, but commercial in nature and also the activities are of a service provider/facilitator for which funds by way of grant

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

charitable character of the trust. The test now is, more clearly than not in the past, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on charity’. The restrictive condition that the purpose should not involve the carrying on of any activity for profit would be satisfied if profit making

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

17. From going through above judgment the ratio laid down for the purpose of u/s 153C of the Act is that the Assessing Officer of the searched person before handing over the seized documents to the Assessing Officer having jurisdiction must be "satisfied" that the items belongs or belong to the person other than the person referred to in Section

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

17 of the Income Tax Rules, 1962 have to be satisfied to get exemption. The conditions as enumerated in section 11(2) are as follows – Claus Condition as per the relevant Fulfilment of the conditions e of section clause of section 11(2) mentioned by section 11(2) 11(2) (a) Statement in prescribed form is Form 10 has been

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

Appeal is allowed for statistical purposes in terms mentioned above

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall furnish the return of income for the previous year in accordance with the provisions of sub-section (4C) of section 139 within the time allowed under