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. The relevant portion of this order is reproduced below:- 36. We further observe that it has been consistently held by the Hon'ble courts and Co-ordinate benches that registration granted to charitable societies u/s 12AA of the Act cannot be cancelled by invoking provisions of Section

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

trust. The relevant portion of this order is reproduced below:- 36. We further observe that it has been consistently held by the Hon'ble courts and Co-ordinate benches that registration granted to charitable societies u/s 12AA of the Act cannot be cancelled by invoking provisions of Section

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 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

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

Charitable or religious trust - Registration of - Whether when there is change in objects of assessee-society which has been granted registration under section 12A, it cannot claim 36

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

36,365/- as income of assessee on wrong basis and ignoring submissions made on record. ITA No. 177/Ind/2022 – A.Y.2017-18: 1. That on facts and in the circumstances of the case and in law, the Ld. AO erred in making addition of Rs. 1,01,77,928/- income of assessee on wrong basis and ignoring submissions made on record. 2. That

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

36,365/- as income of assessee on wrong basis and ignoring submissions made on record. ITA No. 177/Ind/2022 – A.Y.2017-18: 1. That on facts and in the circumstances of the case and in law, the Ld. AO erred in making addition of Rs. 1,01,77,928/- income of assessee on wrong basis and ignoring submissions made on record. 2. 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

section 263 on 28.12.2017 thereby the expenditure of Rs.98,45,124/- on account of Vaman Drishti Shivir has been disallowed as application of income for charitable purpose. Aggrieved by the assessment order the assesse filed the appeal before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal Ld. AR of the assesse has submitted that the assesse

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

In the result, the appeal of the assessee in I

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

36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee University filed its return of income u/s 139 for the assessment year 2014-15 and also 2015-16 declaring total income at Rs. Nil each after claiming exemption u/s 10 in the returns of income. He pointed out that

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

In the result, the appeal of the assessee in I

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

36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee University filed its return of income u/s 139 for the assessment year 2014-15 and also 2015-16 declaring total income at Rs. Nil each after claiming exemption u/s 10 in the returns of income. He pointed out that

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

Appeal is allowed for statistical purpose

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

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year, the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

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

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

charitable activity and is generating money through VYAPAM Scam I discussed above and therefore, the registration granted to it the provisions of section 12AA(3) is hereby, cancelled. 6. During the course of hearing the assessee was asked to submit Memorandum and Articles of Association (MoA) and the clauses distribution of property upon winding up or dissolution. The assessee

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

charitable activity and is generating money through VYAPAM Scam I discussed above and therefore, the registration granted to it the provisions of section 12AA(3) is hereby, cancelled. 6. During the course of hearing the assessee was asked to submit Memorandum and Articles of Association (MoA) and the clauses distribution of property upon winding up or dissolution. The assessee

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

36). Page 1 of 11 Shree Amizira Parshwanath Swetambar Jain ITA No. 292/Ind/2025 - Assessment year 2022-23 2. Heard the learned Representatives of both sides and case-records perused. 3. The exact controversy involved in present case is: Whether or not the assessee was entitled to exemption u/s 11/12 as claimed in the return of income when the audit-report

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

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

CHARITABLE OR RELIGIOUS TRUST REGISTRATION OF CONDONATION OF DELAY IN FILING OF FORM NO. 10B FOR YEARS PRIOR TO ASSESSMENT YEAR 2018-19 CIRCULAR NO. 10 (F.NO.197/55/2018-ITA-1), DATED 22-5-2019 Under the provisions of section 12A of Income-tax Act, 1961 (hereafter 'Act) where the total income of a trust on institution as computed under the Act without

SETH PANNALALJI DHOOL CHANDJKI KATARIA PARMATHIK TRUST,INDORE vs. THEM CIT (EXEMPTION ), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniseth Paannalalji Cit, Exemption Dhoolchandji Kataria Bhopal Parmarthik Trust, बनाम/ 10-13, Industrial Area, Vs. Ratlam, Madhya Pradesh (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts 2492 D Assessee By Shri Rajesh Mehta & C.A. Kaide Kangsawala Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 03.05.2023 Date Of Pronouncement 08.05.2023

36). 2. Heard the learned Representatives of both sides at length and case- records perused. Seth Panaalalji Dhoolchandji Kataria Parmarthik Trust, ITA No. 363 /Ind/2022 3. Briefly stated the facts are such that the assessee is a Trust created on 15.08.2001. It is registered under the M.P. Public Trust Act. It was also registered by Income-tax Department