MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: S/Shri Nrs Ganesan & Sanjay Arora

Trust Act, 1951. It is also registered as a charitable institution u/s. 12AA of the Act vide order

ATHITHEYAM NYAS,ANUPPUR vs. CIT (EXEMPTION) BHOPAL,, BHOPAL

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-Na Athitheyam Nyas, Vs. Commissioner Of Income-Tax C/O Kalyan Sewa Ashram, Amraknatk (Exemption), Bhopal Dt-Anuppur, M.P. 484886 Pan:Aakta1783A (Appellant) (Respondent) Assessee By: Sh. P.C. Bardia & Sh. Rahul Bardia, C.As. Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Bhopal Wherein The Ld. Cit (Exemption) Has Rejected The Application Filed By The Assessee In Form No. 10Ab For Registration Under Section 12B Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That Without Considering The Reply E Filed/Mailed Dated 20.03.2024, The Cit(Exemp) Erred In Cancelling The Provisional Registration Granted On 28.11.2023 & Rejecting 10Ab Form For Permanent Registration Vide Order Dated 21.03.2025 Due To Non-Submission Of Reply To Notice Dated 13.03.2025 Up To 18.03.2025 Alleging: - 1. Failure To Explain The Reason For Delay In Filling Form 10Ab Without Considering Fresh/Corrected 10Ab Form Filed On 18.03.2025 U/S 12A(Ac)(1)(Vi)(B) Under New Law. 2. Not Justifying Dissolution Clause No. 23 Allowing Use Of Funds By The Settlors/Trustees- Without Referring Clause No. 19,20, 21 & 22 Of The Trust Deed. 3. The Trust Is Irrevocable- Not Correct-Without Referring Irrevocable Clause No. 19 Of The Trust Deed.

trust running hotel on commercial basis and not a Dharmashala for charitable purpose-without referring trust Registration

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Charitable Vs. The Income Tax Officer, Trust Exemption Pandurna, Chhindwara (MP)- Jabalpur (MP)-482001. 480334. PAN:AAATR8939D (Appellant

SRI GURUTEGH BAHADUR EDUCATION SOCIETY,JABALPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

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

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 30/Jab/2017 "" " " " " " "  / Assessment Year : 2018-19   Sri Gurutegh Bahadur Commissioner Of Income-Tax Education Society, Vs (Exemptions), 1, Sri Gurutegh Bahadur Bhopal (Mp) Khasa College, Mahanadda, Nagpur Road, Jabalpur (Mp) Pan : Aaeas 6226 R / (Appellant) / (Respondent)         Assessee By : Shri H.S. Modh, Ar Revenue By : Shri. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:- This Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Bhopal Dated 02.06.2017 Declining The Registration U/S 12Aa Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) .

trust for charitable purpose or a charitable institution created or established after the commencement of this Act, any income

KATNI BLOOD DONOR AND WELFARE SOCIETY,KATNI vs. CIT-EXCEMPTION , BHOPAL

In the result, ITA No.56/JAB/2024 is partly allowed while ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trusts and institutions which had not started charitable activities at the time of obtaining provisional registration, and not for those

KATNI BLOOD DONOR AND WELFARE SOCIETY,KATNI vs. CIT- EXCEMPTION , BHOPAL

In the result, ITA No.56/JAB/2024 is partly allowed while ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trusts and institutions which had not started charitable activities at the time of obtaining provisional registration, and not for those

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

Trust. Jabalpur . “4. Submissions made by rival sides heard, orders of authorities below examined and the case law on which the Id.Authorized Representative of the assessee placed reliance considered. The assessee is a charitable

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Charitable Trust (2001) 248 ITR 730 (Madhya Pradesh). (C) At the time of hearing, there was no representation

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Charitable Trust (2001) 248 ITR 730 (Madhya Pradesh). (C) At the time of hearing, there was no representation

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2021-22 Sariputta Charitable Trust Commissioner Of Income V. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Shrawan Kumar Meena, Cit-Dr Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

Charitable Trust Commissioner of Income v. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, II Floor, REAC, Bhopal

PADMA SHANKAR CHARITABLE TRUST,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Bench: Shri Kul Bharat & Shri. Nikhil Choudhary

charitable Trust Rameswaram, Adarsh Nagar, Raghuraj Nagar, Madhya Pradesh-485001. PAN:AADTP2687D (Appellant) Commissioner of Income V. Tax Exemption

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2022-23 Sariputta Charitable Trust V. Commissioner Of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: None Date Of Hearing: 06 01 2025 Date Of Pronouncement: 07 01 2025 O R D E R

Charitable Trust v. Commissioner of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, II Floor, REAC, Bhopal

LATE SMT SAMPAT BAI JAIN SMRITI SAMITI RUPESH JAIN ABHINAV X RAY, M G ROAD SATNA,SATNA vs. COMMISSIONER OF INCOME TAX -EXEMPTION WARD, JABALPUR(M.P), JABALPUR

In the result, the assessee’s appeal is dismissed as not maintainable

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

charitable trust, directed against the Order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter

SRI GURUTEGH BAHADUR EDUCATION SOCIETY ,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, , BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalesri Gurutegh Bahadur Vs Cit (Exemption), Education Society, 1, Sri Bhopal. Gurutegh Bahadur Khalasa College, Mahanadda, Nagpur Road, Jabalpur, Madhya Pradesh-482002. (Appellant) (Respondent) Pan No.Aaeas6226R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Trust Deed/ Memorandum of Association shall be effected without due procedure of law and 6 | P a g e Sri Gurutegh Bahadur Education Society vs CIT(E) its intimation shall be given immediately to this office. The registering authority reserves the right to consider whether any such alteration in objects would be consistent with the definition of "charitable

SUDHA VINOD FOUNDATION,MANDLA vs. COMMISSIONER OF INCOME TAX-EXEMPTION, BHOPAL

In the result, the assessee’s appeal is allowed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: N.A. Sudha Vinod Foundation, Vs. Commissioner Of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) Ii, Iii & Iv Floors, Metro Walk [Pan-Aapas4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent)

charitable purposes. There is no doubt with regard thereto in the instant case. Genuineness of its activities is the other aspect on which the ld.CIT(E) is to be positively satisfied. The same implies that they are real and, further, in conformity or in pursuance of the stated objects of the trust

ACHARIYA SHREE VIDHYA SAGAR DAYODAY PASHU SEVA KENDRA TENDUKHEDA DAMOH,VIDHYA NAGAR TENDUKHEDA DAMOH vs. COMMISSIONER (EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trust had been examined in detail by the ld. AO in its assessment for the assessment year 2023-24. Our attention was invited to page 3 of the assessment order, wherein it was recorded that the assessee had furnished all bills and vouchers and documentary and photography proof of charitable

ACHARYA SHREE VIDHYASAGAR DAYODAY PASHU SEWA KENDRA TENDUKHEDA DAMOH,TENDUKHEDA DAMOH vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

In the result, both the appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trust had been examined in detail by the ld. AO in its assessment for the assessment year 2023-24. Our attention was invited to page 3 of the assessment order, wherein it was recorded that the assessee had furnished all bills and vouchers and documentary and photography proof of charitable

MANGALAYATAN UNIVERSITY,MANDLA ROAD, NEAR SHARDA DEVI MANDIR, RICHAI BAREL vs. LD. CIT (EXEMPTION), BHOPAL, MADHYA PRADESH

In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

trust to M/s Helpage Finlease Limited, New Delhi have not been clearly brought on record. Ongoing through the agreement dated 16.03.2022, it is seen that the loan was to be disbursed within one month of providing of all documents. The date of actual disbursal of this loan does not figure in the order of the ld. CIT(Exemption