SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

charitable purposes. 7. In view of the above facts and circumstances, the expenditure claimed of Rs. 98,45,124/- on account of Vaman Drishti Shivir are disallowed as application of Income and computation is made accordingly. I am also satisfied that the assessee has committed default within the meaning of the provisions of section 271

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

271(1)(c) of the Income tax Act. 1961” 5. Now, we re-produce the order of first-appeal passed by Ld. CIT(A) deleting the penalty: “7. Decision :- 7.1 The appellant is a charitable trust registered under section

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

271(1)(c) of the Income tax Act. 1961” 5. Now, we re-produce the order of first-appeal passed by Ld. CIT(A) deleting the penalty: “7. Decision :- 7.1 The appellant is a charitable trust registered under section

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

Charitable\nPAN of Donee\nNo. Bank A/c No.& activities in which\nBranch from which paid Donee is engaged\n13)\nParty wise detail of foreign donation received, if any. Also furnish a copy of FCRA\nregistration, form FC-3 & audit report in case donations are received during the year.\n14)\nDetails of any amount paid during the previous year