SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

Charitable Trust vs. Income Tax Officer (Exemption) the assessee had produced the audit report after processing the return under Section 143(1

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 v. CIT (Exemptions) 3.1 It is clear that the decision to approve, or not so, by the competent authority, is governed by law, i.e., section 80G(5)(vi) read with rule 11AA, which, in the relevant part, read as under: “80G. Deduction in respect of donations to certain funds, charitable institutions, etc. (1

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

1. The brief facts giving rise to this appeal are that assessee is a charitable trust running educational institutions under the name and style of Ram Shanti Vidya Mandir, Ram Shanti College of Higher Education and Ram Shanti D.El.Ed. College. The separate books of accounts are maintained for each institution and they are consolidated in the books of account

MANGALAYATAN UNIVERSITY,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXCEMPTION, BHOPAL

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)

section 12AB to the ld. CIT (Exemption) for reconsideration with the following comments: - “6. We have duly considered the facts and circumstances of the case. On going through the order of the ld. CIT(Exemption), we find that all the facts relating to the amount of interest payable by the assessee trust to M/s Helpage Finlease Limited, New Delhi have

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)

section 12AB to the ld. CIT (Exemption) for reconsideration with the following comments: - “6. We have duly considered the facts and circumstances of the case. On going through the order of the ld. CIT(Exemption), we find that all the facts relating to the amount of interest payable by the assessee trust to M/s Helpage Finlease Limited, New Delhi have

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.

1 Athitheyam Nyas 4. The trust running hotel on commercial basis and not a Dharmashala for charitable purpose-without referring trust Registration order etc. 2. That the CIT (Exemp) erred in rejecting the application filed by the assessee in Form 10AB for permanent registration under section

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”

charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year the benefit of exemption under section 11 of the Act has been denied to the assessee for the reason that assessee has failed to furnish audit report along with return of income. The contention

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)

1)(ac)(iii) and clause (iii) of the first proviso to section 10(23C) of the Act. However, no such relaxation had been granted with respect to applications which had been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, the ld. CIT (Exemption), after quoting from various case laws, rejected the application

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)

1)(ac)(iii) and clause (iii) of the first proviso to section 10(23C) of the Act. However, no such relaxation had been granted with respect to applications which had been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, the ld. CIT (Exemption), after quoting from various case laws, rejected the application

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)

1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act. No such relaxation had been granted to applications which had been filed under clause (iii) of the first proviso to section 80G(5). Accordingly, a show cause notice was issued to the assessee on 5.02.2024 and as the assessee had not submitted any reply

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)

1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act. No such relaxation had been granted to applications which had been filed under clause (iii) of the first proviso to section 80G(5). Accordingly, a show cause notice was issued to the assessee on 5.02.2024 and as the assessee had not submitted any reply

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) dated 15/03/2022, refusing to condone the delay in filing of Form-10, i.e., for availing exemption u/ss. 11 & 12 of the Act. 2. The ld. CIT (Exemption) has in exercise of its power u/s. 119(2)(b), refused to condone

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

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

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

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

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, 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 PER KUL BHARAT, VICE

INDIAN RED CROSS SOCIETY DISTRICT OFFICE SINGRAULI,SINGRAULI vs. CIT EXEMPTION, BHOPAL

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 29 & 96/Jab/2023 (A.Y: 2023-24) Indian Red Cross Society Vs. Cit (Exemption), (District Office Bhopal-462016, Singrauli) Ntpc Madhya Pradesh. Hospital, Vidhyanagar, Singrauli-486885. Madhya Pradesh. Pan/Gir No. : Aabai0508B Appellant .. Respondent Assessee By : Shri.Majon Jain. Fca .Ar Revenue By : Shri.Rajesh Kumar Gupta. Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 09.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Exemption)(Cit(E)) Bhopal Denying The Registration U/Sec 12Aa & Approval U/Sec 80G Of The Act.

1)(ac)(vi) of the Act dated 19-11-2021 & U/sec 80G(5)(iv) of the Income Tax Act, 1961 dated 30-11- 2021. Subsequently, as per the amended, provisions of section 12AB r.w.s 80G(5)(iii) of the Act, The assessee for the purpose of permanent registration ITA No. 29 & 96/Jab/2023 Indian Red Cross Society, Singrauli. U/sec12AB

DIVYA JYOTI SHIKSHA SAMITI,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the assessee’s appeal is allowed

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

section 80G(5)(vi) of the Income Tax Act, 1961 (‘the Act’). The CIT(E) vide order dated 28-02-2019 rejected the said application. 1 | P a g e Divya Jyoti Shiksha Samiti v. CIT (Exemptions) 2.2 The principal ground cited by the ld. CIT(E) for the said rejection is that the society is generating huge surpluses