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. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

section 194 J. Effective ground of appeal is decided in favour of the assessee.” [Emphasis Supplied] Arihand Charitable Trust Indore /ITANo.909/2019 1.9.5] The Hon’ble ITAT Mumbai Bench ‘D’ in the case of M/s Ruby Macons Ltd vs DCIT, Mumbai [ITA No. 4056/Mum/2008] has categorically held that: [Page No. 68

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

Appeal is allowed

68,03,650/- after\nmaking a disallowance of 2,16,50,650/- out of “application of income\"\nclaimed by assessee u/s 11(1)(a). Aggrieved, the assessee carried\nmatter in first-appeal before CIT(A) but did not get any success.\n(ii)\nThereafter, the assessee filed present appeal before ITAT, Indore. The\nITAT, vide order dated 10.07.2019, dismissed assessee

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

Appeal is allowed in terms mentioned above

charitable trust over and above the\namount allowed to be statutorily accumulated in terms of section 11(1)(a) of\nthe Act. The said decision was rendered in totally different context and is of no\nassistance to the assessee where the issue is the scope of the term income of\nan business incidental to charity for determining the statutory allowed

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 in nature by the Department itself at the time when registration u/s 12AA was granted and in the past assessments the benefit of Section 11 was also extended in respect of the self-same activities. 8. In this regard we note that the issue involved in the present appeal is coveredby the majority opinion of the Hon'ble Supreme

FOREST GUARDIAN CHARITABLE TRUST,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2023-24 Forest Guardian Commissioner Of Income- Charitable Trust, Tax (Exemption), Ward No. 01, Bhopal Haryana Dall Mill बनाम/ Compound, Vs. Kamta Tola, Satna (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatf9057G Assessee By Shri Regan Kapoor, Ca Revenue By Ms. Ila Parmar, Cit Dr Date Of Hearing 05.12.2024 Date Of Pronouncement 10.01.2025

68 days and therefore time-barred. Ld. AR for assessee/appellant submitted that the assessee is a charitable trust and Shri Vinay Goel, the office bearer/authorized representative of assessee has filed an application for condonation of delay supported by an affidavit on stamp. On perusal of the application/affidavit, we observe that the averments therein state that after receiving impugned order

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

charitable Trust, [2014] 43 taxmann.com 315 (Karnataka). 4. The Ld. A.O has erred in law and on facts in making the addition of Rs. 10,00,000/- to the total income of the appellant on account of treating unsecured loans as the unexplained cash credit u/s. 68 of the Income Tax Act, 1961. 5. That the Ld. A.O has failed

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Charitable Trust and Available Finance Ltd. sources of which was not explained. Based on above allegations, statutory notices u/s 148, 143(2) and 142(1) of the IT Act, 1961 were issued to the assessee company. In response to the notices as issued above, the assessee company made compliances from time to time. Considering the replies of the assessee

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

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

68 taxmann.com 407 (Hyd.) 3. Social Pedia Knowledge Foundation 31 taxmann.com 255 (Chennai) 4. Punjab Cricket Association 65 taxmann.com 239 (Chand.) 5. Kapurthala Improvement Trust 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

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

68 taxmann.com 407 (Hyd.) 3. Social Pedia Knowledge Foundation 31 taxmann.com 255 (Chennai) 4. Punjab Cricket Association 65 taxmann.com 239 (Chand.) 5. Kapurthala Improvement Trust 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