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

1) I.T.A No.13/JAB/2019 8 Mannulal Jagannath Trust v. CIT (Exemptions) shall operate to exclude sections 11 and 12, resulting in contravention of the condition of section 80G(5)(i). Yes, the entity/s using the facility may not be covered u/s. 13(3), for s. 13 to apply, but there is neither any explanation by the assessee nor any finding

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”

C. A for up loading Sri Namiyun Paraswanath Jain Swetamber Manidhari Trust. Jabalpur . on 03.08.2018, ITR was filed on 06.08.2018, thus the audit report was already available at the time of filling the return. 2) That in view of the recent judgment of Savitri Foundation VS ITO (ITA No 1925/Mum/2021 A.Y 2018-19) order dated 1.08.2022 it was held that