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

2 Mannulal Jagannath Trust v. CIT (Exemptions) (a) Hospital Division, i.e., medical relief, income of which is subject to (on application) exemption u/s. 11 of the Act; (b) School division, i.e., education, income from which activity is also (i.e., besides section 11), exempt u/s. 10(23C)(va) of the Act; and (c) Agro Division, yielding agricultural income, exempt

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

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

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

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

2 might be justified in denying the exemption under section 11 of the Act by rejecting such condonation application, but an assessee, which is a public charitable trust

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

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

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)

charitable activities. However, since the registration granted to the assessee by the CPC had been cancelled by the ld. CIT (Exemption), the assessee was being assessed as an AOP. Therefore, the surplus which was accumulated under section 11(2) was added back to the income of the assessee because the assessee was not eligible to claim the same

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)

charitable activities. However, since the registration granted to the assessee by the CPC had been cancelled by the ld. CIT (Exemption), the assessee was being assessed as an AOP. Therefore, the surplus which was accumulated under section 11(2) was added back to the income of the assessee because the assessee was not eligible to claim the same

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

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