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

charitable purpose created or\nestablished after the commencement of this Act, has applied any part\nof its income for the benefit of any particular religious community or\ncaste; or\ne) Any activity being carried out by the trust or institution--\n(i) is not genuine, or\n(ii) is not being carried out in accordance with

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 or religious purposes, has been applied, other than\nfor the objects of the trust or institution; or\nb) The trust or institution has income from profits and gains of business\nwhich is not incidental to the attainment of its objectives or separate\nbooks of account are not maintained by such trust or institution in\nrespect of the business which

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

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

section 80JJAA. The Hon’ble Madhya Pradesh High Court in the case of CIT v. Devradhan Madhavlal Genda Trust [1998] 230 ITR 714 (MP) has clearly held that filing of an audit report is a procedural requirement and that such report can be furnished even at a later stage before completion of assessment. Similarly, the Hon’ble Gujarat High Court