CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A {IS it stood before its amendment by the 33 Chirayu Charitable Foundation Finance (No. 2

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

1. Order u/s 12AA 12AA(3) and 12AA(4) a. Pg a. Charitable 2. Facts and 2 para 2 – Society submissions Charitable Society registered under the M.P. registered under the M.P. Societies Registration Act, Societies Registration Act, 1973. Main object imparting 1973. Main object is to education. College ‘Trinity carry out educational College’ established. activities in medical and Approved

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

1. Order u/s 12AA 12AA(3) and 12AA(4) a. Pg a. Charitable 2. Facts and 2 para 2 – Society submissions Charitable Society registered under the M.P. registered under the M.P. Societies Registration Act, Societies Registration Act, 1973. Main object imparting 1973. Main object is to education. College ‘Trinity carry out educational College’ established. activities in medical and Approved

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

2 of 18 ITANo.55/Ind/2023 Faizan E Burhane Millat Trust (Roza) & Pilgrimage (hajj). He has referred to the objects of the assessee trust and submitted that all these objects clearly manifested that the assessee is religious trust and therefore, the provision of section 13(1)(b) of the Act are not applicable in the case of the assessee. The objects

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

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

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

2: At the outset we make it clear that both sides agree on the nature of assessee-trust i.e. it is a religious-trust and neither a charitable trust nor a charitable-cum-religious trust. This fact is clearly borne out by the application in Form No. 10A and also neither disputed

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

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

2: At the outset we make it clear that both sides agree on the nature of assessee-trust i.e. it is a religious-trust and neither a charitable trust nor a charitable-cum-religious trust. This fact is clearly borne out by the application in Form No. 10A and also neither disputed

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,

2 to fifteenth proviso to clause (23C) of section 10 of the Act\ndefines "specified violation” which, inter-alia, covers "application of income derived from\nproperty held under trust other than the objects of the trust. Diversion of income and giving\npersonal benefits to specified person u/s 13(1) & 13(3) cannot be said to be case of non-\napplication

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

trust's corpus and thus qualifies as an application for charitable purposes under Section 11(1)(a). The lower authorities' observations regarding 'deemed income' and incentivizing defaults were found to be mis-conceived.", "result": "Allowed", "sections": [ "11(1)(a)", "11(1B)", "11(3)", "143(2

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

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

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

section 13(1)(b) shows that the restriction provided therein applies only to a ‘trust existing purely for charitable purpose’ and that too if the trust has been created after commencement of Income-tax Act, 1961. Ld. AR made two-fold submissions to show that none of these conditions is satisfied and therefore the CIT(E) is wrong in passing

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

Appeal is allowed for statistical purpose

1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR\ninvited our attention to the copy of registration-order. Ld. AR then referred to\nthe section 12A(2) which reads as under:\n\n“12A(2) Where an application has been made on or after the 1st day\nof June, 2007, the provisions of sections 11 and 12 shall apply