M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

B. Another ground of the appellant is regarding cancellation of registration based on the applicability of provision of section 13(1 )( c), retrospective cancellation of registration by application of provisions of section 12AA( 4) and on applicability of section 12AA(3). In regard to the above, the appellant has resorted to different grounds which are as under

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

B. Another ground of the appellant is regarding cancellation of registration based on the applicability of provision of section 13(1 )( c), retrospective cancellation of registration by application of provisions of section 12AA( 4) and on applicability of section 12AA(3). In regard to the above, the appellant has resorted to different grounds which are as under

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

b) of the Act by ld. CIT(Exemption), Bhopal is illegal and void-ab-initio. Page 1 of 14 ITA No.164 & 165/Ind/2023 Disha Education Society Page 2 of 14 2. That on the facts and in the circumstances of the case and in law, the CIT(E) erred in rejecting application of the appellant for registration u/s 12A(1

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

1) dated 17.06.2019 issued by CIT(Exemption), Bhopal. Ld. AR invited our attention to the copy of registration-order. Ld. AR then referred to the section 12A(2) which reads as under: “12A(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation

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

Appeal is allowed for statistical purposes in\nterms mentioned above

b) has not been amended, but a new clause (ba) which has been inserted to put a further condition w.e.f\n1.04.2018, which was not there for the assessment years under\nconsideration. It is also important to note that this condition of\nfurnishing the return within the time allowed under section\n139(4A) has been made applicable from

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

b) The Ld. DR for revenue also raised a contention that the assessee filed\nreturn of income on 07.01.2019 whereas the registration was granted\nby CIT, Exemption on 29.07.2019. When it is so, how could the\nassessee claim exemption u/s 11/12 in the return filed prior to grant\nof registration u/s 12A? To address this issue, Ld. AR for assessee

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

section 12A - list of honors submitted Incomplete details of donors does not mean donations are unaccounted money - Addition oj Donations as cash credit and denying benefit not justified - Income-tax Act, 1961, ss. 11, 12A, 68." 3.14 As decided in the cases of Vaishnavi Educations Society vs Deputy Commissioner of Income Tax ITAT Hyderabad Tribunal {B} {20l5

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

section 12A - list of honors submitted Incomplete details of donors does not mean donations are unaccounted money - Addition oj Donations as cash credit and denying benefit not justified - Income-tax Act, 1961, ss. 11, 12A, 68." 3.14 As decided in the cases of Vaishnavi Educations Society vs Deputy Commissioner of Income Tax ITAT Hyderabad Tribunal {B} {20l5

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

disallowed the same in computation of income as per Income Tax Act and not carried forward the unabsorbed depreciation. Therefore, penalty u/s 271(1)(c) is leviable as per the Explanation 4(b) to section 271(1)(c) of the Act. 9. Having regard to the above and considering the totality of the facts and circumstances of the case

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

disallowed the same in computation of income as per Income Tax Act and not carried forward the unabsorbed depreciation. Therefore, penalty u/s 271(1)(c) is leviable as per the Explanation 4(b) to section 271(1)(c) of the Act. 9. Having regard to the above and considering the totality of the facts and circumstances of the case

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

disallowing the exemption claimed u/s 11 of\nthe Act. The AO has in his order has stated that the assessee has\nfiled a belated return on 30.03.2018 for the said assessment year,\nhowever, has not fled the audit report in Form 108. Accordingly.\nthe AD rejected the claim off exemption and the addition made by\nAO, CPC was sustained

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 9. Rest of the delay in filing the appeal is explained

PRATIBHA JAIN,INDORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU, CPC, BENGALURU

Appeal is dismissed in limine

12A(b), 33AB(2), 35E(6), 43B (first proviso), 80-I(7), 80-IA(8) and the like. The case of the Revenue is that since Sections 80HHE and 80GG are not specifically mentioned in the Board circular, the assessee would not be entitled to the benefit of deductions under Sections 80HHE and 80GG on the furnishing of the audit

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

12A(1)(b) of the Act, it is necessary for the assessee in order to claim exemption under section 11 of the Act to get the accounts audited as well as obtain the audit report in the prescribed form from the qualified chartered accountant which is to be filed along with the return of income. Admittedly, in the case

ASSISTANT COMMISSIONER OF INCOME TAX, BHOPAL vs. MAPAEX REMEDIES PVT. LTD. , BHOPAL

In the result, the appeal of the revenue is dismissed due to low tax effect

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit Mapaex Remedies Pvt. Ltd. Bhopal Room No.213, Aayakar Bhawan Vs. Arera Hills, Hoshangabad Road, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aalpu0989K Assessee By Shri Ram Kumar Yadav, Cit-Dr Revenue By Shri Sumit Nema, Sr. Adv. With Shri Gagan Tiwari Adv. Date Of Hearing 05.09.2024 Date Of Pronouncement 05.09.2024

1,06,56,551/- as disallowance of deduction u/s 80IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 07.12.2018 and circumvented the intention of legislature towards deduction u/s 80IC of the Act, by misinterpreting the plane and lucid meaning of section 80IC of the Act and allowing deduction u/s 80IC

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) Page 2 of 32 Sewa Sahakari Sammittee Maryadit Beed Page 3 of 32 of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination

SHRI VISHWAMITRA SHIKSHAN SAMITI,INDORE vs. ITO 5(1) , INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

12A(1)(b) of the Act, it is necessary for the assessee in order to claim exemption under section 11 of the Act to get the accounts audited as well as obtain the audit report in the prescribed form from the qualified chartered accountant which is to be filed along with the return of income. Admittedly, in the case

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Page 5 of 27 ITANo.229/Ind/2023 M/s Rana & Joshi Buildtech