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

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.

b) With respect to donation from Zagdu Singh Charitable Trust (AAATZ0141P) – Rs.10000000 + Rs.1000000 Confirmation letter (Seized document) Appeal by the assessee to the donor for giving donation. (Seized document) Copy of the notice u/s. 133(6) dated 18.07.2016 issued by assessing officer (Dy. Commissioner of Income Tax (Exemption)-2(1), Mumbai) of Zagdu Singh Charitable Trust for confirmation of donation

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Charitable Trust Indore /ITANo.909/2019 it assumes significant importance to go through the findings of the assessing officer given in Para 3.3 & 3.4 of the assessment order. 1.4.2] The assessing officer in Para 3.3 of the assessment order observed that the nature of services rendered by M/s Hoswin Incinerator Private Limited involve element of technical consultancy which requires professional expertise within

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

section 13 cannot be a basis for cancellation of registration u/s 12AA. Impugned order cancelling the registration u/s 12AA ought to be quashed. D. Apropos ground no. 7 – payment of excess salary, funds of the charitable trust were siphoned out and used by the members of the charitable society, fee receipts not fully reflected in the audited accounts

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

section 13 cannot be a basis for cancellation of registration u/s 12AA. Impugned order cancelling the registration u/s 12AA ought to be quashed. D. Apropos ground no. 7 – payment of excess salary, funds of the charitable trust were siphoned out and used by the members of the charitable society, fee receipts not fully reflected in the audited accounts

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

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

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

b) of the Income Tax Act. The Assessing Officer framed assessment order u/s 143(3) of the Act at assessed income of Rs.15,82,55,168/- by holding that the assessee’s activities did not fall in the activity outlined by the legislature in proviso (1) & (2) to section 2(15) of the Act and thus, he disallowed the assessee

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

8)(b) provides that Central Government may revoke the license of such a body if it contravenes the provisions of clause (a) of section 25(1). In the instant case, no such revocation has been done by the Central Government c) Ld. CIT noted in her impugned cancellation order – “Registration u/s 12A of the Income

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

8)(b) provides that Central Government may revoke the license of such a body if it contravenes the provisions of clause (a) of section 25(1). In the instant case, no such revocation has been done by the Central Government c) Ld. CIT noted in her impugned cancellation order – “Registration u/s 12A of the Income

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 in nature by the Department itself at the time when registration u/s 12AA was granted and in the past assessments the benefit of Section 11 was also extended in respect of the self-same activities. 8. In this regard we note that the issue involved in the present appeal is coveredby the majority opinion of the Hon'ble Supreme

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

8. We have considered the rival submissions of both the parties and gone through the material available on the file. We find that the Hon'ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E) [2015] 53 taxmann.com 404 (Del) has held as under: “54. It would be pertinent to reiterate that Section

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

8. We have considered the rival submissions of both the parties and gone through the material available on the file. We find that the Hon'ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E) [2015] 53 taxmann.com 404 (Del) has held as under: “54. It would be pertinent to reiterate that Section

RATLAM AHINSA SHIKSHA SAMITI,RATLAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , BHOPAL

The appeal of the assessee is allowed accordingly and the Id

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

25, Dr. Radhakrishan Nagar, Sagod Road, Ratlam (Assessee/Appellant) Vs. CIT(Exemption) Bhopal (Revenue/Respondent) PAN: AACTR3146A Assessee by Shri Kaide Kangsawala, AR Revenue by Shri Anoop Singh, CIT-DR Date of Hearing 19.08.2025 Date of Pronouncement 25.08.2025 आदेश / ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by order bearing DIN: ITBA/EXM/F/EXM45/2024-25/1067064788(1) dated 26.07.2024 [“impugned order”] passed by learned Commissioner of Income

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

8. Without prejudice to above, provisions of section 11(3) are triggered in following circumstances – Claus Condition as per the relevant Fulfilment of the conditions e of section clause of section 11(3) when income mentioned by section 11(3) 11(3) referred to in section 11(2) is a Applied to purposes other than Income referred to in section

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Charitable Trust and 12A/12AA has been granted to us. Copy of certificate from Principal Commissioner of Income-tax, Bhopal is enclosed herewith. 03) But your honour has calculated the tax on the only Gross receipts. No deduction of expnses has been allowed by your honour. 04) It is, therefore request to your honour demand so created on exempted profit

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

25,973/- as on 31.03.2016, which rose to Rs.2,04,23,027/- as on 31.03.2017 on account of work in progress of proposed Vriddharshram, adjoining the temple premises. Therefore, even if capital expenditure of Rs.11,82,924/- incurred during F.Y. 20016-17 is considered the total expenses on running and maintenances of temple including establishment expenses for temple

M/S. M P AUDYOGIK KENDRA VIKAS NIGAM (BHOPAL),BHOPAL vs. THE CIT (EXEMPTION), BHOPAL

In the result, appeal of the Assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Boradassessment Year: M.P. Audyogik Kendra Cit(Exemption) Vikas Nigam, Bhopal Bhopal बनाम/ (Appellant) (Revenue ) Vs. P.A. No.Aaccm6048F Appellant By Shri Praveen N. Surange, Adv. Revenue By Smt. Ashima Gupta, Cit-Dr Date Of Hearing: 28.12.2018 Date Of Pronouncement: 22.01.2019

Trusts who were involved in carrying on any activity in nature of trade, commerce or business or any other M.P. Audyogik Kendra Vikas Nigam activity rendering any service in relation to any trade, commerce or business for a cess or fees or any other consideration, irrespective of the nature of use i.e. application or retention, of the income from such

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

trust, society, or other such organization, can carry on trade, commerce or business or provide services in relation thereto for consideration, provided that (i) the activities of trade, commerce or business are connected (“actual carrying out…” inserted w.e.f. 01.04.2016) to the achievement of its objects of GPU; and (ii) the receipt from such business or commercial activity or service