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

D E R Per Vijay Pal Rao, JM: These four appeals by the assessee are directed against four separate orders of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC, Delhi all dated 18.10.2022 for A.Ys. 2011- 12, 2013-14, 2016-17 & 2017-18 respectively. The assesse has raised common grounds in these four appeals except the quantum

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

D E R Per Vijay Pal Rao, JM: These four appeals by the assessee are directed against four separate orders of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC, Delhi all dated 18.10.2022 for A.Ys. 2011- 12, 2013-14, 2016-17 & 2017-18 respectively. The assesse has raised common grounds in these four appeals except the quantum

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

D E R Per Vijay Pal Rao, JM: These four appeals by the assessee are directed against four separate orders of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC, Delhi all dated 18.10.2022 for A.Ys. 2011- 12, 2013-14, 2016-17 & 2017-18 respectively. The assesse has raised common grounds in these four appeals except the quantum

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

D E R Per Vijay Pal Rao, JM: These four appeals by the assessee are directed against four separate orders of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC, Delhi all dated 18.10.2022 for A.Ys. 2011- 12, 2013-14, 2016-17 & 2017-18 respectively. The assesse has raised common grounds in these four appeals except the quantum

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

charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections

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

charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections

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

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

d) and 13(1) and that it cannot be ground for cancellation of registration is against specific provisions of sec 12AB defining specified violation which, inter-alia, covers "application of income derived from property held under trust other than the objects of the trust.” Diversion of income and giving personal benefits to specified person u/s 13(1) cannot be said

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

D' on 12.2.2009, wherein certain documents belonging to assessee-society were seized-Pursuant to notices issued u/ s. 153C, assessee filed its returns of income for A. Ys. 2007-08 and 2008-09 admitting nil income and for A. Y. 2009-10 assessee had admitted loss- Assessment order u/ s. 143(3) r.w.s. 153C was passed adding certain amount being

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

D' on 12.2.2009, wherein certain documents belonging to assessee-society were seized-Pursuant to notices issued u/ s. 153C, assessee filed its returns of income for A. Ys. 2007-08 and 2008-09 admitting nil income and for A. Y. 2009-10 assessee had admitted loss- Assessment order u/ s. 143(3) r.w.s. 153C was passed adding certain amount being

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

D E R Per Vijay Pal Rao, JM : This appeal by the Assessee is directed against the order dated 07.02.2023 of Commissioner of Income Tax (Exemption), Bhopal passed u/s 12AA of the Income Tax Act whereby the application for registration was rejected. The assessee has raised following grounds of appeal: ITANo.55/Ind/2023 Faizan E Burhane Millat Trust “1. The order appealed

M/S. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

D E R PER KUL BHARAT, J.M: This appeal is filed by the assessee against the order of Commissioner of Income Tax (appeals), Bhopal, dated 29.04.2014. The assessee has raised following grounds of appeal: 1. That on the facts and in the circumstances of the case of the assessee the Ld. CIT has not justified in holding that the activities

M/S. GYAN SAGAR SOCIETY,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

In the result the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertaining to the A.Y. 2010- 11 is directed against the order of ld. Commissioner of Income-tax (Appeals)-I, Indore dated 12.06.2014 which is arising out of the order u/s 143(3) of the Income Tax Act dated 18.03.2013 passed by DCIT-1(1), Indore. Gyan Sagar

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

D E R PER O.P. MEENA, ACCOUTANT MEMEBR. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-II, Bhopal [hereinafter referred to as the CIT(A)] dated 06.01.2015 and I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 2 of 29 pertains to assessment year 2010-11 as against appeal decided

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

D E R Per B.M. Biyani, A.M.: This appeal is directed against the order dated 19.10.2023 passed by the learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of final approval u/s 80G(5) of Income-tax Act, 1961 has been rejected and the provisional approval u/s 80G(5) granted earlier

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

27,42,960/- after denying the exemption claimed by assessee. The assessee filed an application dated 27.03.2023 u/s 154 to AO seeking rectification of intimation and allowing exemption. The AO, however, rejected assessee’s application vide rectification-order dated 11.05.2023 citing as under: Page 2 of 9 Savitri Bai Jhawar Sewa Nyas ITA No. 753/Ind/2025 – AY 2020-21 “After considering

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

D E R PER BHAGIRATH MAL BIYANI, A.M.: 1. This appeal filed by the Revenue is directed against the order dated 21.08.2020 of the learned CIT(A)-2, Bhopal [“Ld. CIT(A)”] in Appeal No. CIT(A)-2/BPL/IT-10186/18-19, which in turn arises out of the assessment-order dated 07.12.2018 passed by the learned Exemption Circle, Bhopal

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

D E R PER MANISH BORAD, A.M: The above captioned cross appeals for A.Y. 2011-12 & Assessees appeal for 2012-13 are directed against the order of Ld. Commissioner of Income Tax(Appeals)-II, Indore, (in short ‘CIT(A)’), dated 31.05.2016 and 16.09.2016 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(hereinafter

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

D E R PER MANISH BORAD, A.M: The above captioned cross appeals for A.Y. 2011-12 & Assessees appeal for 2012-13 are directed against the order of Ld. Commissioner of Income Tax(Appeals)-II, Indore, (in short ‘CIT(A)’), dated 31.05.2016 and 16.09.2016 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(hereinafter