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

31(SC) “Charitable purpose – Exemption – Exclusion from exemption where trust create for benefit of particular community or caste – General principles – Objects of assessee-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.” 4.Income tax Officer vs. Gaudiya Granth Anuved

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Charitable Trust Indore /ITANo.909/2019 under section 194J of the Income-Tax Act, 1961 instead of TDS deducted by the appellant at the rate of 2% under section 194C of the Income-Tax Act, 1961 on the payments made to M/s Hoswin Incinerator Private Limited for collection and disposal of waste. A.4] The assessing officer subsequently passed an order under section

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

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

charitable purposes and applied its income for other than its objects in violation of section 12AB(4) of the Act and therefore the registration of the trust granted u/s 12AA(1)(b)(i) and its re-approval of the I.T. Act deserves to be cancelled as per provisions of section 12AB(4)(b)(ii) of the I.T. Act 1961, among

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

31 of the assessee’s paper book (for short APB). The Ld. AR mainly reiterated the written synopsis/statements and main submissions argued before us can be summarized under following points: (i) The entire income of the appellant association was exempted u/s 10(23) of the Act up till A.Y. 2002-03. Up till omission of clause (23) of section

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's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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, which is in compliance of the provisions of sub-section (4A) of section 11 of the IT Act. 15. In the present case, the Assessing Officer has denied the exemption to the assessee observing that the activity carried on by it is not for the members except for holding dinners at the end of the technical sessions. No material

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's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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

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

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Charitable Trust and 12A/12AA has been granted to us. Copy of certificate from Principal Commissioner of Income-tax, Bhopal is enclosed herewith. 03) But your honour has calculated the tax on the only Gross receipts. No deduction of expnses has been allowed by your honour. 04) It is, therefore request to your honour demand so created on exempted profit

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

31, Shyamla Hills Bhopal (Appellant / Revenue) (Respondent/ Appellant) PAN: AAAAR5568F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri Hitesh Chimnani & Yash Kukreja, ARs Date of Hearing 19.07.2023 Date of Pronouncement 21.07.2023 O R D E R Per Bench: These eights (8) appeals by Revenue of four assessees (respondent) are directed against the four separate orders (two in each

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

31, Shyamla Hills Bhopal (Appellant / Revenue) (Respondent/ Appellant) PAN: AAAAR5568F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri Hitesh Chimnani & Yash Kukreja, ARs Date of Hearing 19.07.2023 Date of Pronouncement 21.07.2023 O R D E R Per Bench: These eights (8) appeals by Revenue of four assessees (respondent) are directed against the four separate orders (two in each

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

31, Shyamla Hills Bhopal (Appellant / Revenue) (Respondent/ Appellant) PAN: AAAAR5568F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri Hitesh Chimnani & Yash Kukreja, ARs Date of Hearing 19.07.2023 Date of Pronouncement 21.07.2023 O R D E R Per Bench: These eights (8) appeals by Revenue of four assessees (respondent) are directed against the four separate orders (two in each

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

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

31, Shyamla Hills Bhopal (Appellant / Revenue) (Respondent/ Appellant) PAN: AAAAR5568F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri Hitesh Chimnani & Yash Kukreja, ARs Date of Hearing 19.07.2023 Date of Pronouncement 21.07.2023 O R D E R Per Bench: These eights (8) appeals by Revenue of four assessees (respondent) are directed against the four separate orders (two in each