SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2 I.TA No. 123/IND/2022 A.Y. 2017-18 Page No Shri Maheshwari Janklayn Trust vs. CIT(E) 2. The brief facts of the case is that the assessee is a Trust registered u/s. 12A of the Income

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

263 of Income-tax Act, 1961 [“the Act”], which in turn arises out of assessment-order dated 23.12.2019 passed by learned ITO-Exemption, Indore [“Ld. AO”] u/s 143(3) for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides at length and case- records perused. Shri Navkar Pariwar Assessment year

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

263 of the Act for AY 2013-14. 2. Since these appeals are related to same assessee, argued by same counsels and involve certain identical grounds, they were heard together and are being disposed of by this consolidated order for the sake of clarity, brevity and convenience. Assessee’s I.T.A. Nos. 269/Ind/2023 for AY 2012-13: 3. The grounds raised

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

263 of the Act for AY 2013-14. 2. Since these appeals are related to same assessee, argued by same counsels and involve certain identical grounds, they were heard together and are being disposed of by this consolidated order for the sake of clarity, brevity and convenience. Assessee’s I.T.A. Nos. 269/Ind/2023 for AY 2012-13: 3. The grounds raised

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

charitable trust registered under section 12A of the Income Tax Act (the Act). The income of the appellant is exempt u/s. 10(23C) of the Act. The appellant filed the return of income for the impugned A.Y. declaring Nil income after claiming exemption under section 11 of the Act. An order u/s. 143(3) r.w.s. 263

SHRI MOTILAL NAGAR SMRITI SHIKSHAN SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal is allowed

trust engaged in charitable purpose and entitled to exemption\nu/s 11/12 of the Act, filed return of income of relevant AY 2020-21 u/s\n139(4A) which was subjected to scrutiny-assessment and the AO completed\nassessment u/s 143(3) vide assessment-order dated 09.09.2022.\nSubsequently, Ld. CIT(E) examined the record of assessment-proceeding and\nviewed that the assessment

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

263 of the Act is still pending\nfor A.Y.2017-18 and it is seen that the assessee has mentioned in its ITR as\n\"Not registered u/s 12A\" and no exemption was claimed.\n4.\nHence, it is clear from the above facts that after giving sufficient\nopportunities, the assessee could not produce the registration certificate u/s\n12A/12AA of the Act. Thus

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

263 ITR 0623(Kol HC) (ii) ACIT vs. Narmada Extrusion Ltd. (2012) 19 ITJ 202 Trib – Indore (iii) M/s. Pramila Investment and Finance Limited Vs. ITO (2013)22 ITJ 149 (iv) CIT vs. Navodaya Castles Pvt. Ltd.(2014) 367 ITR 0306 (v) CIT vs. N Tarika Properties Investment Pvt. Ltd. (2013)86 CCH 0368 (vi) ITO vs. Vaibhav Cotton

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

263 ITR 0623(Kol HC) (ii) ACIT vs. Narmada Extrusion Ltd. (2012) 19 ITJ 202 Trib – Indore (iii) M/s. Pramila Investment and Finance Limited Vs. ITO (2013)22 ITJ 149 (iv) CIT vs. Navodaya Castles Pvt. Ltd.(2014) 367 ITR 0306 (v) CIT vs. N Tarika Properties Investment Pvt. Ltd. (2013)86 CCH 0368 (vi) ITO vs. Vaibhav Cotton

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

263 ITR 0623(Kol HC) (ii) ACIT vs. Narmada Extrusion Ltd. (2012) 19 ITJ 202 Trib – Indore (iii) M/s. Pramila Investment and Finance Limited Vs. ITO (2013)22 ITJ 149 (iv) CIT vs. Navodaya Castles Pvt. Ltd.(2014) 367 ITR 0306 (v) CIT vs. N Tarika Properties Investment Pvt. Ltd. (2013)86 CCH 0368 (vi) ITO vs. Vaibhav Cotton