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

Trust – [2019] 108 taxmann.com 272 –dtd. 12.06.2019 – 20 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 HEAD NOTE - Section 12AA of the Income-tax Act, 1961 - Charitable

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

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

272 (Mumbai – Trib) order dated 12.06.2019 which holds the very same proposition: "11. In the present case, the case sought to be made out by the Commissioner is that the violation carried out by the assessee would lead to denial of exemption u/s.11 & 13 of the Act and, therefore, the pre-requisite of section 12AA

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

Charitable Trust vs. DGIT, (Del) in W.P.No.4725/2012 and C.M. No. 9795/2012 dated 24th I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 17 of 29 September, 2015, wherein the Hon'ble Supreme Court has held as under :- “We find that it is an admitted fact in the present case that the only activity of the petitioner is that