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27 results for “charitable trust”+ Section 35(1)(ii)clear

Sorted by relevance

Karnataka470Mumbai373Delhi371Bangalore215Chennai197Jaipur117Ahmedabad105Chandigarh81Hyderabad77Pune73Kolkata70Lucknow52Cochin37Indore27Amritsar21Cuttack20Calcutta17Agra14Visakhapatnam14Nagpur12Rajkot12Surat9Telangana8Varanasi7SC7Raipur7Kerala5Dehradun5Jodhpur5Patna4Rajasthan3Allahabad3Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1Orissa1

Key Topics

Section 12A60Section 1144Section 143(1)28Section 1026Section 143(3)21Exemption18Disallowance14Addition to Income12Section 2(15)9

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

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

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

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

trust which is evident from such observation and/or decision made by the Ld. PCIT. In fact, on that score alone the order passed by the Ld. PCIT is also found to be bad in law and liable to be quashed. With the aforesaid observations we thus, quash the impugned order passed by the Ld. PCIT. 24. The assessee's appeal

Showing 1–20 of 27 · Page 1 of 2

Section 1548
Deduction8
Section 143(2)7

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Section 12ASection 132

1), Mumbai. (c) With respect to donation from Udhodas Mundhra Seva Santhan (AAATU0983C) – Rs. 5000000 (i) Confirmation letter (Seized document) (ii) Appeal by the assessee to the donor for giving donation. (Seized document) 33. We observe that two trusts namely Thakur Educational Trust and Zagdu Singh Charitable Trust which have given donation of Rs.1.60 crores and Rs.2.00 crores during financial

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

ii. Complying with the terms as enumerated in the deed of trust iii. Maintaining proper books of accounts iv. Investing of income in a manner that is in accordance with the law v. No diversion of income or the assets of the trust vi. Applying income only for charitable or religious purposes in terms of the deed of trust

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

ii. Complying with the terms as enumerated in the deed of trust iii. Maintaining proper books of accounts iv. Investing of income in a manner that is in accordance with the law v. No diversion of income or the assets of the trust vi. Applying income only for charitable or religious purposes in terms of the deed of trust

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

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

35 of the Adhiniyam provides for establishment of the Vishwavidyalaya fund and the income from all the sources earned by the assessee university goes into Vishwavidyalaya fund. He further 6 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. contended that as per section 36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

35 of the Adhiniyam provides for establishment of the Vishwavidyalaya fund and the income from all the sources earned by the assessee university goes into Vishwavidyalaya fund. He further 6 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. contended that as per section 36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee

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

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

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

Section 13Section 2Section 2(15)

Trusts and Institutions' authored by the author Mr. S. Rajaratnam, so that the assessee takes suitable action. [Para 25] 40 M.P. Cricket Association When it is the stand of the revenue that the registration granted under section 12A, is not withdrawn or cancelled, the assessee-society should not have any grievance. If the Assessing Officer has not understood the letter

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

In the result, the appeal filed by the assessee is

ITA 434/IND/2014[-]Status: DisposedITAT Indore20 Aug 2018

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

Section 11Section 12ASection 132(1)Section 139Section 143(3)Section 153ASection 153C

35 SOT (Luc.), Prakash Chand Nahta vs. CIT Jabalpur 170 Taxman 520 (MP). He submitted that in the light of the above decisions the ld. CIT(A) ought not to have cancel the registration. 7. Per contra Ld. DR opposed the submissions and supported the order of the Ld. CIT(A). He submitted that the law is clear registration granted

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

In the result, both the appeals of the assessee i

ITA 692/IND/2013[2010-11]Status: DisposedITAT Indore03 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

35,834/- shown by the appellant during the year under consideration as under: Operating Receipts S.No. Particulars Amount (Rs.) 1 Advertisement (Rozgar Aur Nirman) 23680953 2 Sale of Newpaper (Rozgar Aur Nirman) 15536473 ITA 280 of 2014 and ITA 692 of 2013 7 MP Madhyam 3 Sale of Books: R.K. Laxman Rs.13440 Images of MP Rs. 14175 Corporate Book

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

In the result, both the appeals of the assessee i

ITA 280/IND/2014[2009-10]Status: DisposedITAT Indore03 Jan 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 220(2)

35,834/- shown by the appellant during the year under consideration as under: Operating Receipts S.No. Particulars Amount (Rs.) 1 Advertisement (Rozgar Aur Nirman) 23680953 2 Sale of Newpaper (Rozgar Aur Nirman) 15536473 ITA 280 of 2014 and ITA 692 of 2013 7 MP Madhyam 3 Sale of Books: R.K. Laxman Rs.13440 Images of MP Rs. 14175 Corporate Book

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

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

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

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

II(1) Mumbai (supra) has considered the issue of holding conference, seminar to educate its members is incidental to the object of the trust or not. The relevant part of is reproduced as under: “14. The moot question for our determination is whether the assessee is pursuing its objects as per the provisions of section

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

35 to 45 specified in the notification of Page 5 of 17 Devi Shakuntala Thakaral Charitable Foundation Government of India bearing number S.O. 2752 dated the 22nd October, 2014. 10. Analyzing the impact of Para No. (a) and the Schedule of this Notification, Ld. AR submitted that the CBDT has notified that the Commissioner of Income-tax (Exemption), Bhopal shall

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

ITA 24/IND/2021[2016-17]Status: DisposedITAT Indore11 May 2022AY 2016-17

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

Section 11Section 12ASection 143(2)Section 143(3)

35. Now we turn to the Assessee’s Cross-objection. The solitary ground raised by the assessee in cross-objection is that the Ld. CIT(A) has erred in not allowing repayment of loan as “application of income” for section 11. Vanshpati Smriti Shiksha Samiti ITA No.24/Ind/2021 & CO No. 33/Ind/2021 – AY 2016-17 36. Precisely stated the facts are such

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

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

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

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

35 (Del), CIT vs. Children’s Education Society,(2013) 358 ITR 373 (Karnataka), U.P. Forest Corpn. Vs. Dy. CIT, (2008) 297 ITR 1 ( S.C.), Birla Vidya Vihar Trust, 135 ITR 144. The Ld. Authorized Representative of the assessee further submitted that the use of the phrase “solely” I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 9 of 29 qualifies

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

ITA 29/IND/2024[2018-19]Status: DisposedITAT Indore16 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

Section 11Section 12ASection 143Section 143(1)Section 154

charitable trust engaged in imparting education. It is registered u/s 12A of the Income-tax Act, 1961 and entitled for exemption u/s 11/12; accordingly it claimed exemption u/s 11/12 in the return of income filed for AY 2018-19 on 31.08.2018 on the basis of audited accounts signed by auditors on 14.08.2018. When the AO processed intimation u/s 143(1

M/S. BARKATUIIAH VISHWAVIDYALAYA ,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed for statistical purpose

ITA 924/IND/2018[2014-15]Status: DisposedITAT Indore29 Jun 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 10Section 143(2)Section 143(3)

35,14,48,991/-, after disallowing the exemption u/s 10(23C)(iiiab). Aggrieved by the order of assessment, the assesse filed appeal to Ld. CIT(A). The Ld. CIT(A), however, dismissed appeal and did not grant any relief. Against the order of Ld. CIT(A), the assessee has filed this appeal and now before us. 4. The primary grievance

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

Appeal is allowed for statistical purpose

ITA 753/IND/2025[2020-21]Status: DisposedITAT Indore10 Apr 2026AY 2020-21

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

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154

35 is reproduced below: "Appellant is a Public Charitabletrust registered u/s12A. Despitetimely filing of Audit report in Form 10BB and Income TaxReturn it was denied deduction u/s 11 and entire receipts have been treated as Income and has been taxed exorbitantly while processing the Return by CPO u/s143(1)(a). For rectification application u/s 154 was made which was rejected

NAVRATNA SURAT FOUNDATION ,INDORE vs. THE DCIT CPC /ACIT 1(1), INDORE

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes

ITA 390/IND/2022[201516]Status: DisposedITAT Indore21 Apr 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Navratna Sukrat Foundation Cpc, बनाम/ 35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aabtn7221 K Assessee By Shri Rajesh Mehta & Shri Apurva Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 21.04.2023

Section 11Section 12ASection 143(1)Section 154

35, Tilak Nagar Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AABTN7221 K Assessee by Shri Rajesh Mehta & Shri Apurva Mehta, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.04.2023 Date of Pronouncement 21.04.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.09.2022 passed by learned Commissioner of Income