SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

section 12A of Income Tax Act. 4. Brief facts of the case as submitted by the Ld. Counsel for the assessee and as per the statement of facts placed on record are that the assessee trust was formed in the year 1945 as Public charitable trust registered under the then prevailing Public Trust Act. As claimed by the assessee that

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

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

charitable purposes. The decisions referred to by the learned counsel for the assessee squarely apply to this case. The findings of the CIT that the provisions of section 13(1)(b) apply to the assessee-trust is, therefore, set aside.” Ld. AR also made an alternative submission that even otherwise section 13(1)(b), which denies exemption

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

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

charitable purposes. The decisions referred to by the learned counsel for the assessee squarely apply to this case. The findings of the CIT that the provisions of section 13(1)(b) apply to the assessee-trust is, therefore, set aside.” Ld. AR also made an alternative submission that even otherwise section 13(1)(b), which denies exemption

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

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

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

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 the th October

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

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 the th October

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

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

Charitable - Society, New Delhi Vs. Principal Commissioner of Income-tax, New Delhi, (2024) 166 taxmann.com 324 (Delhi Trib.), order dated 22.08.2024: M/s Truba Education Society ITA No. 801/Ind/2024 “20. So far as the provision of Section 12AB(4) of the Act as exercised by the PCIT is concerned, the Ld. A.R relied upon a judgment passed by the Banglore Bench

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

23) of the Act till A.Y. 2001-02. (viii) The appellant has consistently been granted benefit of exemption under sections 11 & 12 of the Act from A.Y. 2002- 03 to A.Y. 2011-12. The assessments framed under section 7 M.P. Cricket Association 143(3) of the Act after making amendment in the statute by way of insertion of first

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 and neither is ―the businessǁ feeding the charity. The very ―act or activity of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four reasons are elucidated and propound in the impugned order to state that the petitioner

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 and neither is ―the businessǁ feeding the charity. The very ―act or activity of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four reasons are elucidated and propound in the impugned order to state that the petitioner

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

23. In the present case, the concurrent finding of fact recorded by the Appellate Forums is that, no satisfaction has been recorded by the Assessing Officer before issuing of notice under section 153C. Further, none of the papers seized belongs or belong to the assessee (noticee). The Appellate Forums have further found that no addition or even observations have been

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

23 of 25 mutual organizations and their activities are restricted to contributions from and participation of only their members, these would not fall under the purview of the proviso to Section 2(15) of the Act owing to the principles of mutuality. From the Circular No.11/2008 dated 19/12/2008 it appears that the newly inserted proviso to Section

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

charitable within the meaning of section 2(15) of the Act and are genuine and, therefore, the denial of exemption u/s 11 & 12 is wholly injudicious and unlawful. The deduction/exemptions u/s 11 as claimed in the return, therefore, may kindly be allowed. 4. That on the facts and in the circumstances of the case and in law, the learned

SHRI DIGAMBER JAIN,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

23(SC) also supports the case of the assessee in which it was held that “the registration under section 12A was a fait accompli to hold back the AO from further probe into the objects of the trust. The original objects continue to exist and the amended objects remain charitable