CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

Trust. This profile is available on the web site of the Thakur group of institutions. It is submitted that this group is running 16 educational institutions at Kandivali, western suburb of Mumbai wherein over 40000 students are studying, which itself proves the worth of the donor institutions. The copy of institution’s profile as available on the web site

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

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 purpose’ mentioned in section 2(15) of the I.T Act. 4.1.5.5 In the above context it is also necessary to reiterate that the legislature has stipulated that the Assessing Authorities are to examine whether the activity related to general object of public utility was carried out in any commercial manner as discussed at length in the preceding paras

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

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

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

5) To organize conferences, exhibitions, film shows, seminars, tours, delegation, etc. in India and abroad and to nominate delegates and advisers and to take steps which may promote and support the construction industry, trade and profession.' The assessee-company was established with the aforesaid objects and the same were accepted by the Revenue while granting the registration u/s 12AAof

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

5 of 29 charitable activities, but no activities, in fact, are carried, the assessee cannot disentitle for exemption. It was contended that the society has been existing solely for educational purposes and this is well established from the fact that the assessee has not done any activity other than educational during the year under consideration or in any other years

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

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Trust vs. ACIT (Exemption ), (2013 37 Taxman 285 ( Chennai Trib). The Ld. Counsel for the assessee submitted that had the Ld. CIT(A) considered this binding precedent, he would not have sustained the addition/adjustments made through intimation as issued by the CPC Bangalore. On the contrary the Ld. Departmental Representative supported the orders, mor e particularly, the impugned order

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

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties

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

Sections 11, 12 and 13 of the Income Tax Act?" 5. It is pertinent to note that this issue was considered and decided by this Tribunal in assessees own case of assessment year 2011-12 vide order dated 17.01.2017 in ITANo. 455 to 458 of 2016 as under: “5. We have considered the rival submissions of both the parties