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

253(5) and the decision of Hon’ble Supreme Page 3 of 13 Bisa Neema Panchayat Bhawan Trust, Indore. ITA No. 480/Ind/2024 - A.Y. 2023-24 Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Briefly stated the facts are such that the assessee-trust initially applied for grant of provisional registration u/s 12AB which

SIRSETH SARUPCHAND HUKAM CHAND CHARITABLE TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisirseth Sarupchand Hukum Cit (Exemption), बना Chand Charitable Trust, Bhopal म/ 1, Janwari Bag Nasia, Vs. Indore

Charitable Trust, Bhopal म/ 1, Janwari Bag Nasia, Vs. Indore (PAN: AABTS7758Q) (Appellant) (Revenue) Assessee by Ms. Shreya Jain, AR Revenue by Shri Ram Kumar Yadav, CIT- DR Date of Hearing 28.04.2025 Date of Pronouncement 05.05.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

charitable trust. Sections\n12A and 12AA detail the procedural requirements for\nmaking an application to claim exemptions under sections\n11 and 12 by the assessee and the grant or rejection of\nsuch application by the commissioner. Thus, in my\nview, sections 12A and 12AA are only procedural in\nnature. Hence, it is not the registration u/s 12AA by itself\nthat

FOREST GUARDIAN CHARITABLE TRUST,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2023-24 Forest Guardian Commissioner Of Income- Charitable Trust, Tax (Exemption), Ward No. 01, Bhopal Haryana Dall Mill बनाम/ Compound, Vs. Kamta Tola, Satna (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatf9057G Assessee By Shri Regan Kapoor, Ca Revenue By Ms. Ila Parmar, Cit Dr Date Of Hearing 05.12.2024 Date Of Pronouncement 10.01.2025

Charitable Trust, Satna ITA No. 492/Ind/2023 - AY 2023-24 submitted that the sole reason of delay is the illness of father of Shri Vinay Goel, office bearer-cum/authorized representative-cum-deponent of affidavit. He also submitted that the case of assessee is meritorious as well. Therefore, the delay must be condoned. Ld. DR for Revenue left the matter

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

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

section 2(15) is adhered to. It is only in the event of the trust actually carrying on an activity in the course of achieving one of its objects, and earning income which should not exceed the quantitative limit prescribed at the relevant time, that it can be said to be driven by charitable purpose.” 5.4 This has been reiterated

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

section 2(15) is adhered to. It is only in the event of the trust actually carrying on an activity in the course of achieving one of its objects, and earning income which should not exceed the quantitative limit prescribed at the relevant time, that it can be said to be driven by charitable purpose.” 5.4 This has been reiterated

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

section 2(15) is adhered to. It is only in the event of the trust actually carrying on an activity in the course of achieving one of its objects, and earning income which should not exceed the quantitative limit prescribed at the relevant time, that it can be said to be driven by charitable purpose.” 5.4 This has been reiterated

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

section 2(15) is adhered to. It is only in the event of the trust actually carrying on an activity in the course of achieving one of its objects, and earning income which should not exceed the quantitative limit prescribed at the relevant time, that it can be said to be driven by charitable purpose.” 5.4 This has been reiterated

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 activity for mental health awareness and well being among children and youth in school and non-school environment. In para 12 to 14, it is stated that the deponent Smt. Prarthana Sharma was director of assessee who recently got married in May, 2023 and moved to Delhi after marriage. She did not come to Indore after passing of impugned

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

Trust having\ncharitable objects and also carrying out the charitable activities since past\nseveral years, but the application of the assessee was dismissed only on the\ntechnical ground of wrong selection of section code. It is a matter of fact that\nthe assessee initially applied in Form 10A but due to some technical bonafide\nmistake, a provisional registration as well

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

Trust having\ncharitable objects and also carrying out the charitable activities since past\nseveral years, but the application of the assessee was dismissed only on the\ntechnical ground of wrong selection of section code. It is a matter of fact that\nthe assessee initially applied in Form 10A but due to some technical bonafide\nmistake, a provisional registration as well

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

charitable activities/purpose which includes relief to the poor, education, medical relief preservation of environment, objects of artistic or historic interest etc. Thus the proviso to section 2(15) is not applicable in the case of the assesse. Even otherwise the proviso can be invoked only when the activities of the assessee are in the nature of advancing general public utility

THE CARE OF ANIMALS AND SOCIETY ,REWA vs. CIT EXEMPTION BHOPAL, BHOPAL

Appeal of the assessee is allowed for statistical purpose

Trusts or Institutions from\ncontribution”. Section 12AA in Chapter III deals with\n"Procedure for Registration”. Section 12AB in Chapter III\ndeals with "Procedure for fresh registration" w.e.f.\n01.04.2021 (TOLA 2020).\n2.2 That opportunity letters were issued to the assessee by\nrevenue and various document/details were called for, to process\nthe said application u/s 12AB for registration which was made

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWERC vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

trust\nshall abide by any direction or condition as may be given or imposed by\nbench.\n6. We have considered rival submissions and pleadings made by learned\nRepresentatives of both sides orally and in writing and also considered the\ndocuments held on record to which our attention has been drawn.\n7. Section 253(5) of the Act prescribes

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

trust\nshall abide by any direction or condition as may be given or imposed by\nbench.\n6. We have considered rival submissions and pleadings made by learned\nRepresentatives of both sides orally and in writing and also considered the\ndocuments held on record to which our attention has been drawn.\n7. Section 253(5) of the Act prescribes

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

253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of brevity] before this tribunal as & by way of a\nsecond Appeal. The Assessee is aggrieved by the order\nbearing Number:-ITBA/NFAC/S/250/2025-26/1076353113\n(1) dated 21.05.2025 passed by the Ld. CIT(A) u/s 250 of the\nAct, which is herein after referred

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Ld. AR for assessee explained following facts of case: (i) The assessee-individual is an NRI. (ii) On 09.05.2018, the assessee purchased a property for Rs. 53,43,000/- from R.R. Jain Infra (PAN: AAQFR9972C