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 society, the same will be dealt while dealing with the assesee’s appeal in ITANo.548/Ind/2019 wherein the assessee has challenged the finding of Ld. CIT(A) confirming the action of the Ld. AO of making certain additions based on the loose papers and treating the assessee as carrying out business and not carrying out charitable activities

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 society, the same will be dealt while dealing with the assesee’s appeal in ITANo.548/Ind/2019 wherein the assessee has challenged the finding of Ld. CIT(A) confirming the action of the Ld. AO of making certain additions based on the loose papers and treating the assessee as carrying out business and not carrying out charitable activities

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

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

Appeal is allowed

section 60 to 63, the following income shall\nnot be included in the total income of the previous year of the person in receipt\nof the income\n(a) Income derived from property held under trust wholly for charitable

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

charitable purpose created or\nestablished after the commencement of this Act, has applied any part\nof its income for the benefit of any particular religious community or\ncaste; or\ne) Any activity being carried out by the trust or institution--\n(i) is not genuine, or\n(ii) is not being carried out in accordance with

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

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

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,

charitable or religious purposes, has been applied, other than\nfor the objects of the trust or institution; or\nb) The trust or institution has income from profits and gains of business\nwhich is not incidental to the attainment of its objectives or separate\nbooks of account are not maintained by such trust or institution in\nrespect of the business which

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

trust or section 10(23C)(iv), 10(23C)(v), institution as mentioned in section 11(3)(d) 10(23C)(vi) or 10(23C)(via) From the above table it is evident that none of the conditions as mentioned in section 11(3) have been triggered in the instant case. Even if it had been so, addition if any would have

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

trust was 'charity' under the fourth head 'any other object of general public utility', it was permissible for such an object of general public utility, to augment its income by engaging in trading or commercial activities. In retrospect, it seems that it would have been better for Parliament to have deleted the fourth head of charity "any other object

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

charitable purposes. It submitted return of income declaring a total income of Rs. Nil, which was subjected to scrutiny and statutory notices u/s 143(2) / 142(1) were issued. Finally, the Ld. AO completed the assessment u/s 143(3) accepting the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and observed that the assessment-order passed

SHRI MAHESHWARI JANKAIYAN TRUST ,INDORE vs. THE CIT EXEMPTION, BHOPAL

In the result, the appeal filed by the Assessee is allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

charitable activities as per the provision of section 2(15) of the Act. The assessee trust shown total receipts of Rs. 2,89,205/- as per the Income & Expenditure account. As against the total receipt, the assessee has shown application of income of Rs. 2,79,750/- towards the objects of the trust and after set apart the income

MAHAKAVI PANDIT BHURAMAL SAMAJIK SAHKAR NYAS,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, both the appeals filed by the

Bench: Shri Kul Bharat & Shri Manish Borad

60 taxmann.com 301 (Asr.) 4. He submitted that under the facts of the present case, the Ld. CIT ought to have granted the registration. 5. On the contrary, Ld. D.R. supported the order of the Ld. CIT and submitted that there is no ambiguity under the law. The assessee was required to fulfill certain conditions, which the assessee

MAHAKAVI PANDIT BHURAMAL SAMAJIK SAHKAR NYAS,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, both the appeals filed by the

Bench: Shri Kul Bharat & Shri Manish Borad

60 taxmann.com 301 (Asr.) 4. He submitted that under the facts of the present case, the Ld. CIT ought to have granted the registration. 5. On the contrary, Ld. D.R. supported the order of the Ld. CIT and submitted that there is no ambiguity under the law. The assessee was required to fulfill certain conditions, which the assessee

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

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

Charitable Trusts v. PCIT Mumbai I.T.A. Nos. 2168 & 2169/Mum/2021.” 4. On the other hand, Ld. DR has submitted that the Ld. CIT(E) has clearly pointed out various instances of non-compliance on the part of the assessee of law and therefore, there is a violation/non-compliance of other law as per sub-clause (i)(B) to section 12AB

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

60 days for filing of present appeal expired on 27.02.2024 but in Page 2 of 8 Bhartiya Adarsh Shikshan Samiti, Mandsaur ITA No. 319/Ind/2024 – AY 2017-18 the month of February and March, 2024, the final examinations of students were conducted in schools run by assessee by CBSE, MP Board and at local level. Therefore, due to workload of examinations

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

60,000 Flat No. 302, Kailash Kunj Apartment, 8-2, Old Palasia, 4,80,035 Indore Total 20,40,035 25. During assessment proceedings, the Ld. AO found that these rent- payments have been made to the persons specified in section 13(1)(c) of the Act. In response to the query of Ld. AO, the assessee submitted that