SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradshri Jain Shwetamber Cit (Exemption) Bhopal Murtipujak Sukrat Fund Vs. Kapda Committee, 11/12, Mahavir Marg, Indore (Appellant) (Revenue ) Pan Aabts6859G Appellant By Shri Narendra Kumar Jain, Ca Revenue By Smt. Ashima Gupta, Cit Date Of Hearing 15.09.2020 Date Of Pronouncement 29.09.2020 O R D E R Per Manish Borad, Am. This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit

Charitable Trust under the provisions of sections 11 to 13 of the Income Tax Act 1961, may please be noted.(P.P. 24 to 32 of the paper book) 4) The present Trustees and the Auditors of this trust are 3rd/ 4th generation, in a very long period of 75 years after the institution of this trust in the year

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. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

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. (iv) That the fee receipts were not being fully reflected in the audited accounts, leading to siphoning of the same and this way the funds of the trust were misappropriating by the members of the trust. All the above findings are wholly incorrect, injudicious and unlawful and, therefore, the same be quashed and it be held that

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

trust based on religious tenets - Activities of trust both charitable and religious - benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." 6.Income tax Officer vs. Gaudiua Granth Anuved Trust (2014) 23 ITJ 141 (Trib.-Agra) ITAT, Agra Bench "Income – U/s 2(24) of the Income-tax Act, 1961 - corpus Donation - Whether

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

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

Trust Vs. CIT, Exemption (2024) 168 taxmann.com 90 (Jaipur – Trib.), order dated 03.06.2024 (iii) ITA Delhi in ITA No. 1803/Del/2024 Lakhmi Chand Charitable Society, New Delhi Vs. Principal Commissioner of Income-tax, New Delhi, (2024) 166 taxmann.com 324 (Delhi Trib.), order dated 22.08.2024. 13. Ld. AR submitted that the facts of the case and legal precedents noted above would

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

28 M.P. Cricket Association incorrect on this platform to assert that the activities carried out by the assessee were purely charitable in nature within the provision of section 2(15) of the I. T. Act. 4.1.5.3.6 Before parting from the issue it has to be mentioned that section 12A provides the pre-condition for availing exemptions

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

28-09-2019 i.e. during the course of pendency of assessment proceedings for Assessment Year 2018-19 and the object & activities of the appellant remained same as compared to the year of registration and therefore, the appellant was eligible for benefit of section 11 and 12 as per section 12A of the Income- tax Act, 1961 for Assessment Year

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four reasons are elucidated and propound in the impugned order to state that the petitioner

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four reasons are elucidated and propound in the impugned order to state that the petitioner

THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN

In the result, the appeal of the revenue stands dismissed

Bench: Shri C.M. Garg & Shri O.P. Meena

Charitable Trust vs. CIT (1988) 172 ITR 373 (SC) it was held by the Bombay High Court that even ACIT vs.Ujjain Shikshan Sangh Samiti ignoring the amendment to section 12, which means that even before the word appearing to parenthesis in the present section 12, it cannot be (1991) 189 ITR 5 (Bom). The position after the amendment

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

28 of the I.T. Act. 4. That on the facts and in the circumstances of the case and in law, the learned A.O. and Ld. CIT(A) grossly erred in there findings that the activities of the assesee were not charitable within the meaning of section 2(15) and were for the sole purpose of earning profits. That

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

28 of the I.T. Act. 4. That on the facts and in the circumstances of the case and in law, the learned A.O. and Ld. CIT(A) grossly erred in there findings that the activities of the assesee were not charitable within the meaning of section 2(15) and were for the sole purpose of earning profits. That

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

28 of the I.T. Act. 4. That on the facts and in the circumstances of the case and in law, the learned A.O. and Ld. CIT(A) grossly erred in there findings that the activities of the assesee were not charitable within the meaning of section 2(15) and were for the sole purpose of earning profits. That

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

28 of the I.T. Act. 4. That on the facts and in the circumstances of the case and in law, the learned A.O. and Ld. CIT(A) grossly erred in there findings that the activities of the assesee were not charitable within the meaning of section 2(15) and were for the sole purpose of earning profits. That

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

trust was 'charity' under the fourth head 'any other object of general public utility', it was permissible for such an object of general public utility, to augment its income by engaging in trading or commercial activities. In retrospect, it seems that it would have been better for Parliament to have deleted the fourth head of charity "any other object

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four

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

trust and neither is ―the businessǁ feeding the charity. The very ―act or activity Page 8 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 9 of 22 of charityǁ as claimed by the petitioner is regarded by the revenue as nothing but business, trade or commerce. Money received, of course is used and utilized for the charitable activities. Four