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

Bench: Shri Anadee Nath Misshra

delay in filing of such Form, the same should be got condoned by the concerned jurisdictional Commissioner of Income Tax u/s 119(2)(b) of the Act. In the present case, there is no evidence on record that the appellant filed any such condonation petition before the Commissioner. CPC was therefore justified in disallowing the exemption

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”

exemption) u/s 119(2) dated 11.09.2020 denying condonation of delay being more than 365 days as against the due date

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: 2022-23 Sariputta Charitable Trust V. Commissioner Of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: None Date Of Hearing: 06 01 2025 Date Of Pronouncement: 07 01 2025 O R D E R

condone the delay following the ratio laid down in the judgment of the Hon'ble Supreme Court in the case of Collector of Land Acquisition Vs. MST. Katiji & Ors 167 ITR 471 (SC). The appeal is admittedly for hearing. 3. The only effective ground in this appeal is against rejection of application filed by the assessee in form no. 10AB

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

condonation of delay. It has been submitted that the assessee is A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari Samiti Maryadit a Society constituted and governed by the provisions of the Cooperative Society Act, 1950, to act as an intermediary between the Statement Government (of Madhya Pradesh) and farmers, for purchase of wheat and paddy on behalf

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

condonation of delay. It has been submitted that the assessee is A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari Samiti Maryadit a Society constituted and governed by the provisions of the Cooperative Society Act, 1950, to act as an intermediary between the Statement Government (of Madhya Pradesh) and farmers, for purchase of wheat and paddy on behalf

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

In the result, for statistical purposes, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshra

delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty. Dismissed also as the Hon'ble Cochin ITAT in the case of M/s. Paravur Service Cooperative Bank Ltd. vs ITO in ITA No.105/Coch/2023

I M C OF ITI ,GOTEGAON vs. INCOME TAX OFFICER(EXEMPTION), JABALPURAN

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale & Imc Of Iti,Gotegaon, Vs. Ito (Exemption) Annex Bldg, Mission Jabalpur, Chowk, Jabalpur Madhya Pradesh- Madhya Pradesh- 482001. 482001. Pan/Gir No. : Aaaai2999F Appellant .. Respondent Appellant By : Shri Rahul Bardia. Fca.Ar Respondentby : Shri Shiv Kumar. Sr.Dr Date Of Hearing 13.09.2023 Date Of Pronouncement 20.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/S 154 & 250 Of The Act.

condoning the delay in filling the return of income for A.Y.2010-11 for claiming TDS refund u/sec119(2) of the Act. Further the asseesse has filed the Audit Report in Form. No.10B dated 23-09-2011 with the income tax department ASK centre on 2-07-2013 and the assessee has filed the rectification petition u/sec154

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)

Exemption) and this was delayed because of the fact that it was unaware that the registration / approval under section 80G(5) had also been cancelled and required separate appeal. It had also filed another appeal against the subsequent rejection order on 27.01.2025. In the circumstances, the assessee prayed that the delay may kindly be condoned

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)

Exemption) and this was delayed because of the fact that it was unaware that the registration / approval under section 80G(5) had also been cancelled and required separate appeal. It had also filed another appeal against the subsequent rejection order on 27.01.2025. In the circumstances, the assessee prayed that the delay may kindly be condoned

SHREE JEE EDUCATIONAL TRUST,JABALPUR vs. INCOME TAX OFFICER, EXCEMPTION, JABALPUR

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

Bench: Shri Anadee Nath Misshra

Exemption Ward, Colony, Ranital Chowk Jabalpur Jabalpur. PAN:AARTS6467J (Appellant) (Respondent) Appellant by Shri Neeraj Agrawal, C.A. Respondent by Shri Alok Bhura, Sr. D.R. O R D E R (A) This appeal vide I.T.A. No.191/JBP/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 16/02/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1061051007(1) of Commissioner

PARASHAVNATH DIGAMBER JAIN MANDIR PISHANARI MADHIYA TRUST ,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION),, JABALPUR

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. 107 & 108/Jab/2023 (A.Y: 2016-17 & 2018-19) Parashavnath Digambar Vs. Ito (Exemption) Jain Mandir Pishanari Napier Town, Madhiya Trust, Jabalpur-482002, 01Madhiyaji, Madhyapradesh. Garha, Purva, Jabalpur-482003. Madhyapradesh. Pan/Gir No. : Aabtp7900R Appellant .. Respondent

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are similar and identical, hence they are clubbed, heard and a consolidated order is passed. For the sake convenience, we shall take up ITA No.107/Jab/2023 For the A.Y 2016-17 as a lead case and facts narrated .The assessee has raised the following grounds

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.

delay of 84 days ought to have been condoned as provided u/s 12(A)(vi) proviso Relied on Grow Foundation case- ITA No. 734/Ahd/2024 order dated 10.09.2024 ITA No. 113/PUN/2024-Birmani Charitable trust-order dated 28.03.2024, ITAT Delhi- ITA No. 1553/Del/2024 order dated 5.06.2024. 5. The appellant craves leave to add/alter/ amend any of the ground(s) of appeal before

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

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

exemption and that if something was prescribed to be done in a particular manner, then it ought to be done in that particular manner to avail the benefits of the scheme, submitted that there was no occasion to accept the appeal of the assessee and he prayed that the disallowance may be confirmed. 5. We have duly considered the facts

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT-EXCEMPTION, , BHOPAL

In the result, both these appeals are allowed for statistical purposes

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

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act but no such relaxation had been granted to applications which have been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, a show cause notice was issued

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT- EXCEMPTION , BHOPAL

In the result, both these appeals are allowed for statistical purposes

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

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act but no such relaxation had been granted to applications which have been filed under clause (iii) of the first proviso to section 80G(5) of the Act. Accordingly, a show cause notice was issued

GOSAL SAGAR HELPING HAND FOUNDATION,JABALPUR vs. CIT EXCEMPTION, BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2024-25 Gosal Sagar Helping Hand Cit Exemption V. Foundation Income Tax Department, C/O Mujahid Ansari & Co., Cit Exemptions, Bhopal Mominpura Street, Gohalpur- (Mp). 482002. Pan:Aagag6146G (Appellant) (Respondent) Appellant By: None Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 21 05 2025 O R D E R

condone the delay in filing the appeal and accept it for further hearing in the interest of justice.” 2. At the outset, the Ld. Authorized Representative of the assessee has filed a letter dated 16.01.2025 seeking withdrawal of this appeal. The relevant contents thereof are reproduced herein for the sake of clarity: - Page 3 of 4 “1. The said appeal