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”

11 of the Act by rejecting such condonation application, but an assessee, which is a public charitable trust for past 30 years which substantially satisfies the conditions for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay. Applying the said principle

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

6 Mannulal Jagannath Trust v. CIT (Exemptions) with the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G. Further, clearly, therefore, non-satisfaction of even one condition disentitles the assessee-applicant for approval, validating its’ rejection. A bare reading of the impugned order does not, however, show as to which of the conditions specified

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)

11(2) was added back to the income of the assessee because the assessee was not eligible to claim the same in the absence of a valid certificate registration. The ld. ARs also invited our attention to their paper book filed on 27.06.2024 which contained certificates of registration under section 12AB granted to two other Cow shelter homes which were

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)

11(2) was added back to the income of the assessee because the assessee was not eligible to claim the same in the absence of a valid certificate registration. The ld. ARs also invited our attention to their paper book filed on 27.06.2024 which contained certificates of registration under section 12AB granted to two other Cow shelter homes which were

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

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 PRESIDENT

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