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12 results for “charitable trust”+ Section 10clear

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Key Topics

Section 12A38Section 80G(5)19Section 4014Section 1010Exemption10Section 143(1)8Section 117Section 80G(5)(vi)7Section 80G6Addition to Income

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

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

10(23C)(iiiad) of the Income Tax Act. That due to change in law the assessee Trust was required to obtain registration under Section 12AA of the Income Tax Act. For this purpose the assessee submitted an application for registration under Section 12AA before the Commissioner of Income Tax (Exemption) on 22.07.2017. The registration under Section 12AA was allowed

5
Deduction4
Disallowance3

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

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

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

Charitable & Chaleshwar Temple Trust vs. Commissioner of Income-tax [1994] 207 ITR 368 (Bombay)/[1994] 118 CTR 305 (Bombay)[16-09-1993]. On the other hand, the Ld. DR relied upon the order of the Ld. Addl/JCIT(A) and requested that the same may be upheld. 6. We have considered the submissions made, gone through the facts of the case

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

ITA 95/JAB/2022[2022-23]Status: DisposedITAT Jabalpur22 Sept 2023AY 2022-23

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

Section 12ASection 12A(1)(ac)

charitable purpose" under the Act and in conformity with the requirement of continuity of registration. 8- The Trust/ Society/ Non Profit Company shall maintain accounts regularly and shall get these accounts audited in accordance with the provisions of the section 12A(1)(b) of the Income Tax Act, 1961. Separate accounts in respect of each activity as specified in Trust

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

In the result, the appeal is allowed for statistical purposes

ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19

Bench: S/Shri Nrs Ganesan & Sanjay Arora

Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

section 11), exempt u/s. 10(23C)(va) of the Act; and (c) Agro Division, yielding agricultural income, exempt u/s. 10(1). 2.2 It had applied for and had been granted approval u/s. 80G(5)(vi) on 20.12.2005, which was effective from 01.4.2005 to 31.03.2008 (PB pg. 45). It sought approval there-under again vide application in the prescribed Form

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

ITA 30/JAB/2017[2018-19]Status: DisposedITAT Jabalpur14 Mar 2018AY 2018-19

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’) .

For Appellant: Shri H.S. Modh, ARFor Respondent: Shri. P.D. Chougule, DR
Section 12ASection 13Section 13(1)(b)

trust, therefore, rejection of registration on the ground that the institution is Religious Minority Institution covered U/s 13(10(b) giving the benefit to Sikh Students is not proper. Sri Gurutegh Bahadur Education Society Vs. CIT AY : 2018-19 4. That the aim and object of the society to promote educational institution, uplift men of poor sector of the society

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

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

ITA 56/JAB/2024[NA]Status: DisposedITAT Jabalpur21 May 2025

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Shrawan Kumar Meena, DR
Section 12ASection 80G(5)

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 on the above point, therefore, the ld. CIT(Exemption) rejected

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

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

ITA 57/JAB/2024[NA]Status: DisposedITAT Jabalpur21 May 2025

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Shrawan Kumar Meena, DR
Section 12ASection 80G(5)

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 on the above point, therefore, the ld. CIT(Exemption) rejected

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

ITA 31/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

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

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

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 for registration under section 80G(5) and cancelled the provisional registration granted

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

ITA 32/JAB/2024[NA]Status: DisposedITAT Jabalpur30 Sept 2025

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

For Appellant: Sh. Sameer Jain, Sh. Nishant Jain & Dr. H.SFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

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 for registration under section 80G(5) and cancelled the provisional registration granted

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

ITA 149/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5. Assessment order passed by the ld AO and confirming by Ld. CIT(A) is bad in law and on facts.” (B) For the sake of convenience, these two appeals are disposed of through this consolidated order. First, I.T.A. No.148/JAB/2024 is taken

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

ITA 148/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5. Assessment order passed by the ld AO and confirming by Ld. CIT(A) is bad in law and on facts.” (B) For the sake of convenience, these two appeals are disposed of through this consolidated order. First, I.T.A. No.148/JAB/2024 is taken

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

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

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

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

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