M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

section 12A(2) and therefore perfectly eligible for exemption u/s 11 / 12. Hence the Ld. AR requested to direct the Ld. AO to allow exemption u/s 11 / 12 to the assessee, if for any reason the exemption u/s 10(23C)(iiiab) is not allowed. 9. Per contra, the Ld. DR strongly supported the orders of lower authorities qua the disallowance

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

section 12A(2) and therefore perfectly eligible for exemption u/s 11 / 12. Hence the Ld. AR requested to direct the Ld. AO to allow exemption u/s 11 / 12 to the assessee, if for any reason the exemption u/s 10(23C)(iiiab) is not allowed. 9. Per contra, the Ld. DR strongly supported the orders of lower authorities qua the disallowance

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

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

disallowance of exemption u/s. 11 of the Act without\nappreciating that as per the First Proviso to Section 12A(2

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

12A vide order dated 29.01.1986. During the course of assessment proceedings u/s 143(3) for A.Y.2014-15 the AO held that the activities of the assesse are in the nature of trade, commerce or business Page 2 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 3 of 22 and in view of the provisions of section 2(15) r.w proviso

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

12A vide order dated 29.01.1986. During the course of assessment proceedings u/s 143(3) for A.Y.2014-15 the AO held that the activities of the assesse are in the nature of trade, commerce or business Page 2 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 3 of 22 and in view of the provisions of section 2(15) r.w proviso

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

12A vide order dated 29.01.1986. During the course of assessment proceedings u/s 143(3) for A.Y.2014-15 the AO held that the activities of the assesse are in the nature of trade, commerce or business Page 2 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 3 of 22 and in view of the provisions of section 2(15) r.w proviso

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

12A vide order dated 29.01.1986. During the course of assessment proceedings u/s 143(3) for A.Y.2014-15 the AO held that the activities of the assesse are in the nature of trade, commerce or business Page 2 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 3 of 22 and in view of the provisions of section 2(15) r.w proviso

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

section 2(15) of the Act. In the case of assesse the activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore, an aid to the main object of the assesse. Neither the AO nor the Ld. CIT(A) has disputed that the shivir organized by the assesse

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

12A in year 1979 and since then assessee had been claiming benefit of exemption prescribed under sections 11 and 13 - Subsequently, Commissioner took a view that manner of investment of trust funds was in violation of provisions of section 13 - He thus passed an order under section 12AA(3) cancelling registration granted to assessee- trust - Whether violation of provisions

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

12A in year 1979 and since then assessee had been claiming benefit of exemption prescribed under sections 11 and 13 - Subsequently, Commissioner took a view that manner of investment of trust funds was in violation of provisions of section 13 - He thus passed an order under section 12AA(3) cancelling registration granted to assessee- trust - Whether violation of provisions

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

2,31,521/-. It was\nstated that on Page 5 of ITR-7 section 10(24) was not claimed.\n3.3 The Ld. AR then submitted that the Ld. AO finding in the\n“impugned order u/s 154” is wrong and incorrect. In ITR-7\n10B report [mandatory audit report for trusts] claimed basis\npage 4 of ITR-7. A little

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

12A, 68.” CIT (E) v. Patanjali Yogpeeth (NYAS) (2018) 252 Taxman 317/300 CTR 266 (Delhi)(HC). Property held for charitable purposes- Propagation of yoga falls under category of ‘Imparting of education’-Corpus donation to be excluded from total income-Higher membership fee is also donation hence cannot be assessed as income [Ss.2(15), 2(24(iia),4] Mayank Welfare society

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

12A, 68.” CIT (E) v. Patanjali Yogpeeth (NYAS) (2018) 252 Taxman 317/300 CTR 266 (Delhi)(HC). Property held for charitable purposes- Propagation of yoga falls under category of ‘Imparting of education’-Corpus donation to be excluded from total income-Higher membership fee is also donation hence cannot be assessed as income [Ss.2(15), 2(24(iia),4] Mayank Welfare society

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

Appeal is allowed for statistical purposes in\nterms mentioned above

12A(1)(ba) have been inserted w.e.f.\n01.04.2018 I.e. applicable w.e.f. A.Y.2018-19 only and hence the\nsame is not applicable to the year under consideration.\nTherefore, in our considered view, due to delay in filing of ROI\nfor the year under consideration also, there cannot be any\ndenial of exemption u/s 11 of the Act. Hence

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

Appeal is allowed for statistical purposes in terms mentioned above

disallowances are acceptable to assessee.\n(iii) The AO has invoked taxing section 115BBE for calculation of tax liability which is not applicable even if there remains any total income after re-computation.\n11. Per contra, Ld. DR for revenue made following submissions:\n(i) The provision of section 139(4C) obligating the assessee to file return is a mandatory

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

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

section 12A of the Income Tax Act. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in maintaining the addition of Rs. 1,51,15,325/- to the total income of the appellant on account of surplus of Rs. Page 1 of 13 Nimar Educational Society Page 2

THE INDORE PENTECOSTAL CHURCH OF GOD,INDORE vs. DCIT (CPC) , BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 The Indore Pentecostal Dcit(Cpc), बनाम/ Church Of God, Bangalore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aactt 3942 J Assessee By Shri C.H. Padliya Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 27.02.2023

section 11 of the Act.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The sole grievance of assessee raised in the grounds cited above is such that the lower authorities have wrongly denied exemption u/s 11 on the footing that the assessee does not have registration u/s 12A. Initially the disallowance