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

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. vii. Complying with all other provisions as required under the income

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

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. vii. Complying with all other provisions as required under the income

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

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

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

36,39,736\n42,46,993\nSince the annual receipts exceeded the eligibility limit, the assessee ceased to be eligible for exemption u/s 10(23C)(iiiad) from AY 2017-18. Therefore, the assessee filed an application to CIT(Exemption), Bhopal [“CIT(E)”] for grant of approval for exemption u/s 10(23C)(vi). Such application was admittedly filed

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

36).\n2.\nThe registry has informed that the present appeals are delayed and\ntherefore time-barred. The assessee has filed an application/affidavit for\ncondonation of delay; the same is scanned and re-produced for an\nimmediate reference:\nMadhya Pradesh Industrial Foundation\nITA No. 147 & 148/Ind/2025\n3. The averments made by assessee in above affidavit, which are self-\nexplanarory and which

SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

iii)\nimmediate cash payment by the Bolidar against receipts, deposited directly into the donation box\nin the presence of witnesses to ensure transparency.\n8. The Appellant further submitted that during the Chaturmas of Acharya Shri Vidhyasagarji\nMaharaj (July-November 2016), a rare religious event attended by thousands of devotees,\nsubstantial voluntary donations were received towards temple development and construction

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

36 (Appeal Memo).\n2. The background facts leading to present appeal are as under:\nDevi Anusuiya Vidya Sansthan\nITA No. 472/Ind/2025 – AY 2020-21\n(i)\nThe assessee is a charitable institution registered u/s 12A of Income-\ntax Act, 1961 by Income-tax Department and eligible to claim\nexemption u/s 11/12 of the Act.\n(ii)\nOn 31.03.2021, the assessee

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

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 is engaged in the promotion and educational activity as well as imparting education which is part of its objects? He has referred to the Page

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

36).\n2.\nThe registry has informed that the present appeals are delayed and\ntherefore time-barred. The assessee has filed an application/affidavit for\ncondonation of delay; the same is scanned and re-produced for an\nimmediate reference:\nMadhya Pradesh Industrial Foundation\nITA No. 147 & 148/Ind/2025\nMadhya Pradesh Industrial Foundation\nITA No. 147 & 148/Ind/2025\nभारतीय गैर न्यायिक\nएक सौ रुपये\nरु

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

charitable institutions and\ninstitutions engaged in public activity but there are certain conditions for that.\nA trust has to file its return of income, get its accounts audited, apply for\nregistration under section 12A. CBDT circular is of no help when a trust is\ndoing genuine work but it does not register it as a society, does not maintain\nproper

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(EXEMPTION), BHOPAL

Appeals are allowed for statistical\npurposes

36).\n\n2.\nThe background facts leading to these appeals are such that the\nassessee is a charitable trust created vide Deed of Trust dated 18.06.2020\nand registered by Registrar of Public Trusts, Indore vide certificate dated\n08.03.2021 under the provisions of Madhya Pradesh Public Trust Act, 1951.\nThe assessee filed applications for grant of provisional registration u/s 12AB\nand

SANAND NYAS,INDORE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshisanand Nyas Cit(Exemption) 417 Trade House, 14/3 Bhopal बनाम/ South Tukoganj, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacts5253M Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 28.11.2025

1 of 19 Sanand Nyas cancelled, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo). 2. The background facts leading to present appeal are as under: (i) The assessee is a public charitable trust established in the year 1993 by a Trust-Deed dated 26.09.1993. The assessee got registration under

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

BHAGWANDAS ZALANI FAMILY CHARITABLE TRUST,INDORE vs. CIT(E), BHOPAL

Appeals are allowed for statistical\npurposes

36).\n2.\nThe background facts leading to these appeals are such that the\nassessee is a charitable trust created vide Deed of Trust dated 18.06.2020\nand registered by Registrar of Public Trusts, Indore vide certificate dated\n08.03.2021 under the provisions of Madhya Pradesh Public Trust Act, 1951.\nThe assessee filed applications for grant of provisional registration u/s 12AB\nand provisional

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

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

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

iii) Mr. Singh was associated with the assessee since inception in the year 2005. It is due to his efforts over the years that the assessee could achieve such a height; (iv) Mr. Singh was administering the activities of all seven institutes of the assessee which comprised of 4 engineering colleges, 1 pharmacy, 1 MBA and 1 B.Ed. college