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

6) This provision of anonymous donation shall not apply to following :- (i) any trust or institution created or established wholly for religious purpose; (ii) any trust or institution created or established wholly for religious purpose and charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution

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

6) This provision of anonymous donation shall not apply to following :- (i) any trust or institution created or established wholly for religious purpose; (ii) any trust or institution created or established wholly for religious purpose and charitable purpose other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution

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

250 (Mad).”\n15. Ld. AR next submitted that he would also like to address one more\npoint adopted by Ld. PCIT(Central) for cancellation of registration. He\nsubmitted that the Ld. PCIT(Central) has alleged violation of section 13(3) by\nassessee [on account of payments made to or for the benefit of interested\npersons] and noted that the violation

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

6 of its Order has given following fining for making addition :--\na) The Assessee has not filed its return of income for the year under consideration. Therefore,\nthe deduction/exemption has not been claimed in any section.\nb) The assessee is not registered u/s 12A of the I.T Act, 1961. As the Assessee has not furnish/\nany documents regarding the registration

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,

250 (Mad).”\n15.\nLd. AR continued his submission to contend that the Ld. PCIT(Central)\nhas gained a wrong understanding that the violations of section 13(3) [on\naccount of payments to or for the benefits of interested persons], even if\nthere be, attracted cancellation of approval u/s 10(23C)(vi). He submitted\nthat the violation of section

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

6 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 7 of 22 "22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or 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.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

6 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 7 of 22 "22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or 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.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

6 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 7 of 22 "22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or 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.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

6 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 7 of 22 "22. Business activity has an important pervading element of self- interest, though fair dealing should and can be present, whilst charity or 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

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

section 253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of convenience & brevity] before this tribunal as\nand by way of a second appeal. The Assessee is aggrieved by\nthe order\nbearing\nNumber:-ITBA/NFAC/S/250/2024-\n25/1065627607(1) dated 13/06/2024 passed by the Ld. CIT\n(A) u/s 250 of the Act, which

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

250 of the\nAct, which is herein after referred to as the “Impugned\norder\". The Relevant Assessment year is 2016-17 and the\ncorresponding previous year period is from 01.04.2015 to\n31.03.2016.\n2.\nFactual Matrix\n2.1 That as and by way of an Assessment order made u/s\n147 rws 144B of the Act, the total income of the Assessee\nwas

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

250 of the Act and upholding the addition of Rs. 4,58,090/- for the reason that the report in form No. 10DA was not filed within the time prescribed. 2. On the facts and circumstances of the case and in law the Ld. J-CIT (A) has failed to appreciate that the assessee complied with all requisite for claiming

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC, BENGALURU AND ITO (EXEMPTION), UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

250 of the Income Tax Act, 1961 dated 20.02.2024 which has emanated from the order of the Assessing Officer, CPC, Bengaluru passed u/s 143(1) of the I.T. Act, 1961 dated 12.03.2020. 2 I.T.A. No. 417/Ind/2024 Rajendra Singh Shikshan Samiti v. DCIT 2. It is pointed out by the registry that the appeal is belatedly filed by 14 days