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

vi) of sub-section (5) of section 80G, is set out in Rule 11AA. Sub-Rule (4) of Rule 11AA clearly states that once the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled, he shall grant the approval, and if otherwise, he shall reject application

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 activity for mental health awareness and well being among children and youth in school and non-school environment. In para 12 to 14, it is stated that the deponent Smt. Prarthana Sharma was director of assessee who recently got married in May, 2023 and moved to Delhi after marriage. She did not come to Indore after passing of impugned

SANAND NYAS,INDORE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshisanand Nyas Cit(Exemption) 417 Trade House, 14/3 Bhopal बनाम/ South Tukoganj, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacts5253M Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 28.11.2025

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted approval for five years

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

Charitable Trust vs. Union of India & Ors., (supra) has held the following in relation to the provisions of section 80G(5B) of the Act, qua approval u/s 80G(5)(vi

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

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

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

charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found. 4.40 Without any prejudice to the above, it is also

BALAJI GAU SANRAKSHAN SANSTHAN,VIDISHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

The appeal of the assessee is treated as allowed for statistical purposes

trust or institution has been excluded from the total income on account of applicability of sub-clause (iv )or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

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

trust engaged in charitable activity and having registration from Income-tax Department u/s 12A vide order dated 30.09.2019 effective from AY 2019-20. The first appeal is such that the assessee sought approval u/s 80G(5)(vi) from AY 2020-21 onwards and for this purpose, filed application dated 28.01.2020 to CIT(E). However, vide order dated

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. THE CIT EXEMPTION., BHOPAL

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

trust engaged in charitable activity and having registration from Income-tax Department u/s 12A vide order dated 30.09.2019 effective from AY 2019-20. The first appeal is such that the assessee sought approval u/s 80G(5)(vi) from AY 2020-21 onwards and for this purpose, filed application dated 28.01.2020 to CIT(E). However, vide order dated

SHRI DIGAMBER JAIN,CHULGIRI BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

80G(5)(vi) of the Act. 8. We note that the trust was registered under section 12A of the Act since 13.12.1990 vide registration no.90-91. Till the insertion of Sec 12A(1)(ab) by Finance Act 2017, there was no statutory requirement of intimating the changes to the Income-tax Department. The objects were amended in F.Y. 2016-17, when

SHRI DIGAMBER JAIN,BHOPAL vs. CIT EXEMPTION, BHOPAL

In the result, Assessee’s appeal

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

80G(5)(vi) of the Act. 8. We note that the trust was registered under section 12A of the Act since 13.12.1990 vide registration no.90-91. Till the insertion of Sec 12A(1)(ab) by Finance Act 2017, there was no statutory requirement of intimating the changes to the Income-tax Department. The objects were amended in F.Y. 2016-17, when

M/S MAYANK BIDASRIA MEMORIAL CHARITABLE TRUST,INDORE vs. THE CIT-E, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

Charitable Trust Bhopal बनाम/ 3,5,7 Bhagirathpura, Vs. Indore(M.P.) (Appellant) (Revenue ) P.A. No.AAATM9677R Appellant by Shri C.P. Rawka, CA Respondent by Shri Lal Chand, CIT-DR Date of Hearing: 06.11.2018 Date of Pronouncement: 14.11.2018 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee are against two different orders dated

M/S MAYANK BIDASRIA MEMORIAL CHARITABLE TRUST,INDORE vs. THE CIT(E), BHOPAL

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

Charitable Trust Bhopal बनाम/ 3,5,7 Bhagirathpura, Vs. Indore(M.P.) (Appellant) (Revenue ) P.A. No.AAATM9677R Appellant by Shri C.P. Rawka, CA Respondent by Shri Lal Chand, CIT-DR Date of Hearing: 06.11.2018 Date of Pronouncement: 14.11.2018 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee are against two different orders dated

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

SHRI RAM KRISHNA RAMDEV SEWA SANSTRHAN,VIDISHA vs. THE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

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

section 80G to various individuals for the donation received prior to the registration. Thus, the registration u/s 12AB as well as approval u/s 80G(5) was denied by the CIT(E) mainly on these two grounds that the assessee had not incurred for any expenditure for carrying out any charitable work and the assessee has issued form 10BE

SHRI RAM KRISHNA RAMDEV SEWA SANSTRHAN,VIDISHA vs. YHE CIT EXEMPTION , BHOPAL

In the result, appeals of the assesse are allowed

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

section 80G to various individuals for the donation received prior to the registration. Thus, the registration u/s 12AB as well as approval u/s 80G(5) was denied by the CIT(E) mainly on these two grounds that the assessee had not incurred for any expenditure for carrying out any charitable work and the assessee has issued form 10BE

SETH PANNALALJI DHOOL CHANDJKI KATARIA PARMATHIK TRUST,INDORE vs. THEM CIT (EXEMPTION ), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniseth Paannalalji Cit, Exemption Dhoolchandji Kataria Bhopal Parmarthik Trust, बनाम/ 10-13, Industrial Area, Vs. Ratlam, Madhya Pradesh (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts 2492 D Assessee By Shri Rajesh Mehta & C.A. Kaide Kangsawala Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 03.05.2023 Date Of Pronouncement 08.05.2023

80G(5)(i). 5. Ld. AR submitted that both of these reasons assigned by Ld. CIT(E) are not valid. He made following contentions to demonstrate this: (i) Regarding 1st reason, Ld. AR carried us to page no. 19, 25 and 29 of the Paper-Book where the copies of audited Income & Expenditure A/c of assessee- trust for the year

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

5 & 6 4) Bharat Jyoti [2012] 23 taxmann.com 366 (Luck) – Para 8.2 j) Following are the circumstances in which an institution can avoid breach of trust under the Act- i. Carrying on objects discretely for charitable or religious purposes ii. Complying with the terms as enumerated in the deed of trust iii. Maintaining proper books of accounts iv. Investing