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

charitable in nature therefore, the provisions of section 13(1)(b) would be attracted in the case of the assessee. Further, CIT(E) has observed that the objects of the assessee confined to benefit to only Muslim community and therefore, it would be covered by restriction u/s 13(1)(b) of the Act even though it functions for public benefit

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

22-3-2010 run as under: XXX 6. There cannot be any doubt regarding the charitable nature of the various objects mentioned above, except for clause (xi). Clause (xi) does authorize the trustees to apply income of the trust for religious activities as they might mutually agree from time to time. A limit is specified, obviously to come within

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

22-3-2010 run as under: XXX 6. There cannot be any doubt regarding the charitable nature of the various objects mentioned above, except for clause (xi). Clause (xi) does authorize the trustees to apply income of the trust for religious activities as they might mutually agree from time to time. A limit is specified, obviously to come within

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

22 such requirement has been pointed out or argued. A practical and pragmatic view is required when we examine the data, which should be analyzed objectively and a narrow and coloured view will be counter-productive and contrary to the language of Section 2(15) of the Act." 58. In conclusion, we may say that the expression "charitable purpose

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

22 such requirement has been pointed out or argued. A practical and pragmatic view is required when we examine the data, which should be analyzed objectively and a narrow and coloured view will be counter-productive and contrary to the language of Section 2(15) of the Act." 58. In conclusion, we may say that the expression "charitable purpose

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

22 such requirement has been pointed out or argued. A practical and pragmatic view is required when we examine the data, which should be analyzed objectively and a narrow and coloured view will be counter-productive and contrary to the language of Section 2(15) of the Act." 58. In conclusion, we may say that the expression "charitable purpose

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

22 such requirement has been pointed out or argued. A practical and pragmatic view is required when we examine the data, which should be analyzed objectively and a narrow and coloured view will be counter-productive and contrary to the language of Section 2(15) of the Act." 58. In conclusion, we may say that the expression "charitable purpose

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

22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or ITA 280 of 2014 and ITA 692 of 2013 13 MP Madhyam charitable activity is anti-thesis of activity undertaken with profit motive or activity undertaken on sound or recognized business principles. Charity is driven by altruism

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

22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or ITA 280 of 2014 and ITA 692 of 2013 13 MP Madhyam charitable activity is anti-thesis of activity undertaken with profit motive or activity undertaken on sound or recognized business principles. Charity is driven by altruism

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

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

2 to the fifteenth proviso to clause (23C) of section 10 or the Explanation to sub-section (4) of section 12AB, as the case may be, he shall— (a) send a reference to the Principal Commissioner or Commissioner to withdraw the approval or registration, as the case may be; and (b) no order making an assessment of the total income

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

22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated

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

22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated

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

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 purpose. Aggrieved by the assessment order the assesse filed the appeal before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal Ld. AR of the assesse has submitted that the assesse is engaged in the promotion and educational activity as well as imparting education which is part of its objects? He has referred to the Page

DAWAT E ISLAMI,RAIPUR vs. THE CIT ( EXEMPTION ) BHOPAL, BHOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidawat E Islami Chhttisgarh Cit(Exemption) Sanjay Nagar R D A Plot Raipur Bhopal Vs. Raipur, Chhttisgarh (Appellant / Assessee) (Revenue) Pan: Aadtd 7213 R Assessee By Shri Ankit Chowksi, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 22.09.2023

charitable and therefore, the provisions of section 13(1)(b) are attracted. It appears that the CIT(E) has selected some of the objects without considering overall objects of the assessee trust. The assesse has clearly explained that it was first year and the assessee yet to start the activities and in the subsequent years the assesse has carried

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)

E) to issue order in writing for the exercise of the powers and functions by the Addl.CIT or JCT or TRO who are "subordinate" to them and has authorised the Addl.CIT to issue order in writing for the exercise of the powers by the Assessing Officer who are the subordinate to them. In section 124 of the Act, the jurisdiction

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