DIVYASDHANA CHARITALLE TRUST,INDORE vs. THE CIT (E) CIRCLE , BHOPAL

Appeals are allowed in terms indicated above

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

trust-deed: “(r). To establish, run and aid prayer halls to which all sections of the public will have access. (s). To aid and assist by way of donations for the renovations or repairs of temples, mosques, and churches, gurudwaras or other places as notified by the Central Government in the Official Gazette for the purpose of Section 80

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

trust or any university or other\neducational institution or any hospital or other medical institution referred to\nin sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall\nfurnish the return of income for the previous year in accordance with the\nprovisions of sub-section (4C) of section 139 within the time allowed under

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

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

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

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Charitable Trust (supra) dealt with only the issue/terminology of “whichever is earlier” which is applicable to new trust which have created recently, and it does not deal with condonation of delay in case of old trust who made the application before ld CIT(E ) very late, that is, the issue mention in clause (iii) of 3rd proviso of section 80

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

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

Section 80-G of I.T. Act if applicable.\n1. Certificate of Registration from Charity Commissioner.\n2. Details of any Amendments made in the Trust Deed since incorporation.\nDetails of Corpus & Non Corpus Donation Received during the year, if any, in the following\nformat:-\nName, Address & Amount\nPAN of Donor\nMode of Payment Nature\ninvolved in Rs.\n(Cheque

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

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 the premises were taken for official purpose and therefore rent payment is allowable

SHRI GHANSHYAMDAS JI VYAS TRUST,RATLAM vs. THE CIT EXEMPTION, BHOPAL

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ghanshyamdas Ji Cit(Exemption), Vyas Trust, Bhopal बनाम/ 99/100, Tapasya Bhawan, Rajaswa Colony, Vs. Ratlam (Assessee / Appellant) (Revenue / Respondent) Pan: Aaxts 3881 N Assessee By Shri Girdhar Garg, Ar Revenue By Ms.Simran Bhullar, Cit Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 26.10.2023

80 years having one platform to serve the society with in its capacity. Looking to the facts and circumstances and the charitable activities done by the trust please grant the permanent registration to the trust so the social work will be regularly carrying by such old age trustees. Sir, some of the NGOs doing charity in silent mode

THE ACIT-2(1), BHOPAL vs. M/S. RISHIRAJ MEMORIAL EDUCATION AND WELFARE SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE DCIT-2(1), BHOPAL vs. M/S. H.K. KALCHURI EDUCATION TRUST, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE DCIT-2(1), BHOPAL vs. M/S. HAI HAY KSHATRIYA EDUCATION SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE ACIT-2(1), BHOPAL vs. M/S. RISHIRAJ MEMORIAL EDUCATION AND WELFARE SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE DCIT-2(1), BHOPAL vs. M/S. JAI NARAIN SHIKSHA SAMITI, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE DCIT-2(1), BHOPAL vs. M/S. HAI HAY KSHATRIYA EDUCATION SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used

THE DCIT-2(1), BHOPAL vs. M/S. H.K. KALCHURI EDUCATION TRUST, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated u/s 11 and 12 of the IT Act. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that vehicles were not used