M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

18 Arihand Charitable Trust Indore /ITANo.909/2019 assessee is squarely covered by the decision of the Coordinate Bench of this Tribunal rendered in the case of ITO vs. Gujarat Fluoro chemicals Limited (ITANo.1983,1984,1985/Ahd/2012) dated 31.10.2013. Ld. counsel also placed reliance the judgment of Hon'ble Supreme Court rendered in the case of CIT vs. Kotak Security

MAHAVIR KUND KUND KAHAN TRUST,BARHANPUR vs. CIT(E) BHOPAL, BHOPAL

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

charitable plus religious and in that case there may be a question of dispute as to whether the restriction imposed in section 13(1)(b) shall apply or not, but even that question does not arise in the present appeal. According to Ld. AR, in the present appeal, the assessee is a pure religious trust and therefore it is very

CIT(E),BHOPAL, BHOPAL vs. SHRI MAHAVIR KUND KUND TRUST, UJJAIN

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

charitable plus religious and in that case there may be a question of dispute as to whether the restriction imposed in section 13(1)(b) shall apply or not, but even that question does not arise in the present appeal. According to Ld. AR, in the present appeal, the assessee is a pure religious trust and therefore it is very

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

18 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 was correct in directing Commissioner (Exemption) to grant registration to society under section 12AA, irrespective of findings of Commissioner (Exemption) that there was diversion of income of assessee society for providing undue benefit to its office bearers and thus society existed for purpose of profit of office bearers and not for charitable

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

18 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 was correct in directing Commissioner (Exemption) to grant registration to society under section 12AA, irrespective of findings of Commissioner (Exemption) that there was diversion of income of assessee society for providing undue benefit to its office bearers and thus society existed for purpose of profit of office bearers and not for charitable

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 application of assessee and grant registration after limited verification that the assessee’s case fits in section 80G(5B). 18

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 application of assessee and grant registration after limited verification that the assessee’s case fits in section 80G(5B). 18

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

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 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

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

18 were concluded by AO but pending before ITAT, Indore in these appeals. Hence, a question would arise as to whether it can be said that the assessment-proceeding were pending before AO in such a situation? In this regard, there is a direct decision of Co-ordinate Bench of ITAT, Indore settling identical controversy in M/s. Barkatullah Vishwavidyalaya, Bhopal

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

18 were concluded by AO but pending before ITAT, Indore in these appeals. Hence, a question would arise as to whether it can be said that the assessment-proceeding were pending before AO in such a situation? In this regard, there is a direct decision of Co-ordinate Bench of ITAT, Indore settling identical controversy in M/s. Barkatullah Vishwavidyalaya, Bhopal

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

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

charitable activity as per the provisions of section 2(15) of the Act, and\nthere is no change in the aforesaid activity and hence cancellation of registration u/s.10(23) of\nthe Act on the ground that the activities of the trust are not in accordance with the objects of\nthe society without pointing any such \"specified violations\" are wholly erroneous