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

Charitable Trust under the provisions of sections 11 to 13 of the Income Tax Act 1961, may please be noted.(P.P. 24

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

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, 2014.” [CLPB 163-164] 1. This notification came

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

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, 2014.” [CLPB 163-164] 1. This notification came

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' purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) far the purposes of this section, "anonymous donation II means any voluntary contribution referred to in sub-clause (iia) of clause (24

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' purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) far the purposes of this section, "anonymous donation II means any voluntary contribution referred to in sub-clause (iia) of clause (24

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

charitable and religious activities, the restrictive provision of section 13(1)(b) is not applicable as held by Hon’ble Jurisdictional High Court in CIT Vs. Dawoodi Bohra Jamat (2009) 317 ITR 342 (MP). (ii) That the present-trust has been created on 10.11.1960 as is mentioned in the first line of trust-deed itself [Page 24

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

trust which is evident from such observation\nand/or decision made by the Ld. PCIT. In fact, on that score alone the order\npassed by the Ld. PCIT is also found to be bad in law and liable to be quashed.\nWith the aforesaid observations we thus, quash the impugned order passed by\nthe Ld. PCIT.\n24.\nThe assessee's appeal

SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

24)(iia) read with section 12, the\nhon'ble Income-tax Appellate Tribunal, Kolkata arrived to the conclusion that the '\nvoluntary contribution in the nature of corpus donation raised by the appellant cannot be\nbrought to tax. In this case also, the trust under appeal was a private religious trust not\nregistered under section 12AA and hence, corpus donation received

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,

trust which is evident from such observation\nand/or decision made by the Ld. PCIT. In fact, on that score alone the order\npassed by the Ld. PCIT is also found to be bad in law and liable to be quashed.\nWith the aforesaid observations we thus, quash the impugned order passed by\nthe Ld. PCIT.\n24. The assessee's appeal

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 DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

charitable trust, the Tribunal held that the substantive benefit of the report should not be denied due to a procedural lapse on the part of the auditor/counsel.", "result": "Remanded", "sections": [ "253", "250", "154", "246A", "11", "12A", "12AA", "10(24

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. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

24 [ITA No.322/Ind/2018] [M/s. Devi Shakuntala Thakral Charitable Foundation, Bhopal] submitted that the Ld. CIT has not carried out the enquiries as per the provisions of section 263 of the Act. Ld.D.R. has not rebutted this submission. As per the records, it is evident that the show cause notice was issued on 16.3.2018 and the impugned order was passed

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

Section 153A. That satisfaction of the concerned L.N. Gupta Mathur Vaishya Trust & Kasturi Devi Ramkumar IT(SS)ANo.89/Ind/2016 & CONo.31/Ind/2016 & IT(SS) No.195 & 195/Ind/2016 Assessing Officer is a sine qua non. On examining the facts of the instant appeals we observe that during the course of hearing revenue was directed to place on record the satisfaction note prepared

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

trust or institution is relief of the poor; education or medical relief, it will constitute 'charitable purpose' even if it incidentally involves the carrying on of the commercial activities. Thus, on fair reading of Section 2(15) of the Act read with Circular No.11/2008 dated 19/12/2008 it appears that if the case of the assessee does not fall within

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

Charitable Trust, Chandigarg vs. DCIT, Central Circle 29, New Delhi order dated 19.10.2023 in ITANo.3801/Ind/2016 2. DCIT(E) Bhopal v. Mayank Welfare Society, Indore dated 29.10.2021 in ITANo.232/Ind/2017 3. Income Tax Officer, Ward-1, Exemption vs. Aishwarya Foundation Patna dated 03.05.2023 passed in ITANo.103/Pat/2020) 4. People Forum v. CIT 295 taxman 433 5. On the other hand

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section