HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

iiiad) from AY 2017-18. Therefore, the assessee filed an application to CIT(Exemption), Bhopal [“CIT(E)”] for grant of approval for exemption u/s 10(23C)(vi). Such application was admittedly filed on 18.08.2017 i.e. well before 30.09.2017 being the due date by which the assessee was required to file return of income u/s 139(4C) read with section

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 The Nimar Educational Cit(Exemption) , Society, Bhopal बनाम/ Harsud Road, Civil Lines, East Nimar, Vs. Khandwa (Assessee/Appellant) (Revenue/Respondent) Pan: Aabtt1409K Assessee By Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 20.09.2024

disallowed at the time of the assessment. The details are as under :- S.No. Name of the Total receipt Net surplus Institute Arvind Kumar 1,02,34,110/- 55,20,110 1. Nitin Kumar Montessori English School Poonamchand 2,28,15,358 1,11,40,108 2. Gupta Vocational College Total Surplus 1,66,60,218 4. On the basis

DCIT (EXEMPTION) BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

In the result, appeal of the revenue in ground no

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit (Exemption) M/S. Indore Education & Bhopal Service Society 4, Sita Building, Yn Road, Vs. Opp. State Bank Of India Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aaati 3186K Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Sudhir Padliya, Ar Date Of Hearing 02.11.2023 Date Of Pronouncement 21.12.2023

23)(vi) of the Act allowed by the CIT(A) despite the fact that this claim was neither made in the return of income nor before the AO. Ld.DR has submitted that the assesse did not claim exemption u/s 10(23C)(vi) of the Act in the return of income rather the assessee has claimed exemption

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

iiiad) or sub-clause (vi) or by any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via)] of clause (23C) of section 10 [or by an electoral trust]]. (ii) Where a person receiving such contribution does not maintain record of the identity indicating the name and address of person making such contribution and such other

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

iiiad) or sub-clause (vi) or by any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via)] of clause (23C) of section 10 [or by an electoral trust]]. (ii) Where a person receiving such contribution does not maintain record of the identity indicating the name and address of person making such contribution and such other