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 registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections

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 registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections

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

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

Section 13(1)(b) would only be applicable in case of income of the trust for charitable purpose established for benefit of a particular religious community. In our considered view, the said view may not be the correct interpretation of the provision. Page 11 of 13 Bisa Neema Panchayat Bhawan Trust, Indore. ITA No. 480/Ind/2024 - A.Y. 2023-24 45

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 organization/associations which are carrying out the objects of general public utility but only to hit those entities which are wearing the mask of charity but in reality, they are carrying out commercial activities. (xiv) Activities of appellant association have been duly examined by the Ld. Commissioner of Income Tax (Admin.) by initiating proceedings under section 12AA(3) twice

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

45,492.00 2005-06 1,01,42,024.52 ITA 280 of 2014 and ITA 692 of 2013 6 MP Madhyam In view of the above facts, the Assessing Officer held that the nature of activities carried out by the assessee can at best be termed as commercial in nature. Therefore, the Assessing Officer held that the assessee was not covered

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

45,492.00 2005-06 1,01,42,024.52 ITA 280 of 2014 and ITA 692 of 2013 6 MP Madhyam In view of the above facts, the Assessing Officer held that the nature of activities carried out by the assessee can at best be termed as commercial in nature. Therefore, the Assessing Officer held that the assessee was not covered

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. 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

section 12AA(3) to impose criminal / non-charitable character to the activities of the assessee Company. In the circumstances, the Ld. CIT was wrong in cancelling registration of the assessee. h) Other relevant decision squarely covering the case of the assessee Company on which reliance is placed – 1) Chaturvedi HarPrasad Educational Society [2011] 45 SOT 108 (Luck) – Head note

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

section 12AA(3) to impose criminal / non-charitable character to the activities of the assessee Company. In the circumstances, the Ld. CIT was wrong in cancelling registration of the assessee. h) Other relevant decision squarely covering the case of the assessee Company on which reliance is placed – 1) Chaturvedi HarPrasad Educational Society [2011] 45 SOT 108 (Luck) – Head note

MALWA PATIDAR SAMAJ SHIKSHA SAMITI ,HATPIPLIYA vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

45,51,3 Ld. CIT(A) erred in sustaining the adjustment made by Ld.ADIT, CPC by denying the exemption claimed u/s 10(23C) of Rs. 1,51,71,281. 3. On the facts and circumstances of the case and applicable law, Ld. CIT(A) erred in sustaining the adjustment made by Ld.ADIT, CPC by denying the exemption claimed

M/S VAJDI EDUCATION SOCIETY,INDORE vs. THE ITO-EXEMPTION, INDORE

In the result, Both the appeal of assessee in ITA No

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

45,81,092/- and Rs.30,00,000/- issue are restored to the file of AO for decision afresh. Therefore, under these undisputed fact the penalty was levied and confirmed by the Ld. CIT(A) does not survive. We hold accordingly, AO is directed to delete the penalty however we may it clear that AO would at liberty to initiate

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Trust and others vs. ITO (2015) 9 TMI 902 (I.T.A.T., Amr) 3. CIT vs. Jodhpur Development Authority (2016) 139 DTR (Raj.) 1 4. ACIT vs. Modipon Ltd. & Vice-versa (2015) 12 TMI 460 (I.T.A.T., Del.) Indore Development Authority ITANos.847 870 & 1355/Ind/2016 37. We, therefore, in the given facts and circumstances of the case and following the judicial precedence as well

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Trust and others vs. ITO (2015) 9 TMI 902 (I.T.A.T., Amr) 3. CIT vs. Jodhpur Development Authority (2016) 139 DTR (Raj.) 1 4. ACIT vs. Modipon Ltd. & Vice-versa (2015) 12 TMI 460 (I.T.A.T., Del.) Indore Development Authority ITANos.847 870 & 1355/Ind/2016 37. We, therefore, in the given facts and circumstances of the case and following the judicial precedence as well

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Trust and others vs. ITO (2015) 9 TMI 902 (I.T.A.T., Amr) 3. CIT vs. Jodhpur Development Authority (2016) 139 DTR (Raj.) 1 4. ACIT vs. Modipon Ltd. & Vice-versa (2015) 12 TMI 460 (I.T.A.T., Del.) Indore Development Authority ITANos.847 870 & 1355/Ind/2016 37. We, therefore, in the given facts and circumstances of the case and following the judicial precedence as well

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

In the result, this appeal of assessee is allowed

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

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 exercise