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 and religious benefits not exclusively meant for particular religious community - trust not disqualified to claim exemption - Income-tax Act, 1961." Mayank Welfare society ITANos.232 & 776/Ind/2018/17 That in respect of mismatch in interest income as per 26AS statement and in the books of accounts, it is submitted that the as per 26AS statement downloaded by the assessee from the income

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

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

Charitable Trust v. ITO [2021] 125 taxmann.com 75 (Gujarat) held that the approach of the authorities should be justice oriented so as to advance the cause of justice. The Gujarat High Court in the case of CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), took the view that the benefit of exemption should

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

TDS, advance tax and self- assessment tax. 4. The return of income was processed by the CPC under section 143(1) of the Act on 31.07.2024. While processing the return, the Assessing Officer disallowed the deduction claimed under section 80JJAA of the Act on the ground that the assessee had not furnished the prescribed audit report in Form No. 10DA

YASHWANT SINGH PAWAR,ALIRAJPUR vs. I.T.O., DHAR

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2021-22 Shri Yashwant Singh I.T.O., Pawar, Dhar 15, Shivaji Marg, बनाम/ Alirajpur, Vs. Distt. Alirajpur (Assessee / Appellant) (Revenue / Respondent) Pan: Ajwpp6391E Assessee By Shri Venus Rawka, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.11.2023 Date Of Pronouncement 21.12.2023

charitable trust, where the Form No. 10B is filed belatedly, it has been held in judicial rulings that the exemption should not be denied for procedural lapse. Similarly, there are Page 3 of 5 Yashwant Singh Pawar,Alirajpur vs. ITO,Dhar Assessment year 2021-22 cases in which relief u/s 90 has been allowed even when the prescribed Form

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

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

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 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

TDS at Rs.4152136/-. 7. That on the facts & in the circumstances of the case and in law, the levy of interest u/s. 220(2) at Rs.60080/- is unlawful and the said levy be kindly cancelled. 3. Ground Nos.1 to 5 relate to confirmation of disallowance of the assessee’s claim by the Assessing Officer for deduction u/s 11 holding that

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

TDS at Rs.4152136/-. 7. That on the facts & in the circumstances of the case and in law, the levy of interest u/s. 220(2) at Rs.60080/- is unlawful and the said levy be kindly cancelled. 3. Ground Nos.1 to 5 relate to confirmation of disallowance of the assessee’s claim by the Assessing Officer for deduction u/s 11 holding that

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

TDS by the givers cannot make the receipts in the nature of business receipts and the exemption u/s 11/12 cannot be denied. (iv) That the impugned receipts are very much part of assessee’s core activities/objects as mentioned in Mission No. 1, 4 and Specific Object No. 1 / Page No. 7 & 8 of asessee’s trust-deed (Paper-Book Page