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

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

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. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

charitable purposes in accordance\nwith Section 11(1)(a) of the Act. The Gujarat High Court held that "income\nderived from trust property" for the purposes of Section 11(1)(a), must be\ndetermined on commercial principles and in doing so, all outgoings including\noutgoing by way of income tax paid by the assessee-trust must be deducted\nand

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

trust which is evident from such observation\nand/or decision made by the Ld. PCIT. In fact, on that score alone the order\npassed by the Ld. PCIT is also found to be bad in law and liable to be quashed.\nWith the aforesaid observations we thus, quash the impugned order passed by\nthe Ld. PCIT.\n24.\nThe assessee's appeal

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

trust, claiming exemption under section 11(1),\nmust spend at least 75 per cent of its total income for religious or charitable\npurposes. In other words, it was not permitted to accumulate more than 25\nper cent of its total income. The question has been reconsidered by the Board\nand the correct legal position is explained below.\n2. 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

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 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 SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

Section 10(23C)\nempowering the PCIT(Central) to pass order cancelling the registration of a\ntrust/society; all these provisions have come into statute from 01.04.2022\nthrough Finance Act, 2022. He submitted that the Ld. PCIT(Central) has\napplied these newer provisions retrospectively for the alleged violations\ncommitted before 01.04.2022. Ld. AR submitted that this approach of\nauthorities is clearly wrong

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

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDUS EDUCATION AND RESEARCH INSTITUTE, RAIPUR

Appeal is dismissed

Section\n12A(1)(b) of the Income-tax Act, 1961.\nThe background facts leading to present appeal are such that the\nassessee, a charitable institution, filed return of income on 28.09.2018\ndeclaring total income of Rs. Nil after claiming exemption u/s 11. Thereafter,\nthe assessee filed audit report in Form No. 10B on 05.10.2018. The\nassessee's return was processed

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

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