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

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal under the Act. The assessee is aggrieved by the order bearing No.ITBA/EXM/F/EXM45/ 2024-25/1068282596(1) dated 03.09.2024 passed by CIT (E) which has rejected the request for registration under the Page 1 of 8 Sirseth Sarupchand Hukum Chand

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

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

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

charitable purpose.” 5.4 This has been reiterated by the Hon’ble Supreme Court while summing up the conclusions in para 253 in clause A & E as under: “A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto

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

3. The registry has informed that the present appeal is delayed by 68 days and therefore time-barred. Ld. AR for assessee/appellant submitted that the assessee is a charitable trust and Shri Vinay Goel, the office bearer/authorized representative of assessee has filed an application for condonation of delay supported by an affidavit on stamp. On perusal of the application/affidavit

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

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 24 Aatma Prakash Mental Health Foundation, Indore. 4. At first, we would like to reproduce the impugned order passed by CIT(E) by which the assessee’s application has been rejected:- Page

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

3 of 17 ITANo.90/Ind/2023 Aarambh Foundation Old age home, medical checkup for needy, spreading education and faith for all Gods and Gooddes Environmental awareness etc. He has referred to the memorandum of association at page no. 42 & 43 of the paper book and submitted that objects of the assessee society are charitable in nature which includes various charitable activities

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

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

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of assessee is allowed

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.33/Ind/2021 Assessment Year: 2016-17 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

3 and 4. Accordingly the Ground No. 5 of the revenue is also dismissed. 35. Now we turn to the Assessee’s Cross-objection. The solitary ground raised by the assessee in cross-objection is that the Ld. CIT(A) has erred in not allowing repayment of loan as “application of income” for section 11. Vanshpati Smriti Shiksha Samiti

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

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

3. The averments made by assessee in above application, which are self- explanatory and which do not require repetition, were discussed and the Ld. DR for revenue does not have any objection if the bench condones delay and accordingly left it to the wisdom of bench. We have considered the explanation advanced by assessee and in absence of any contrary