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41 results for “charitable trust”+ Exemptionclear

Sorted by relevance

Mumbai1,024 Delhi669 Chennai667 Pune655 Ahmedabad652 Jaipur394 Bangalore343 Kolkata284 Surat218 Hyderabad215 Cochin160 Chandigarh143 Amritsar131 Indore123 Cuttack106 Visakhapatnam101 Rajkot97 Nagpur94 Lucknow91 Agra51 Jodhpur48 Raipur41 Patna40 Ranchi28 Dehradun24 Allahabad23 Panaji23 Jabalpur19 Guwahati18 Varanasi5

Key Topics

Section 12A118 Section 1065 Section 1153 Exemption41 Addition to Income19 Section 80G18 Section 80G(5)17 Section 12A(1)(ac)13 Charitable Trust11 Natural Justice

SHRI JAINARAYAN HARIRAM GOEL CHARITABLE TRUST, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is dismissed as withdrawn

ITA 190/RPR/2025[2011-12]Status: DisposedITAT Raipur20 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 190/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: None (VSVS Application)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 12ASection 147Section 250Section 68

Charitable Trust Vs. DCIT(Exemption), Bhopal 6 Shri Jainarayan Hariram Goel Charitable Trust Vs. DCIT(Exemption), Bhopal 6. Though in present

RAMSWAROOP DAS NIRANJANLAL CHARITABLE TRUST,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

Showing 1–20 of 41 · Page 1 of 3

9

Section 139(1)7

In the result, the appeal of the assessee trust being devoid and bereft of any merit is dismissed in terms of my observations above

ITA 242/RPR/2017[2011-12]Status: DisposedITAT Raipur21 Aug 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 242/Rpr/2017 "नधा"रण वष" / Assessment Year : 2011-12 Ramswaroop Das Niranjanlal Charitable Trust Vandana Bhawan, M.G. Road, Raipur (C.G.) Pan : Aaatr2301K .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 11Section 11(2)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 2Section 2(15)

trust is engaged in running Dharmashala for general public utilities not for profit motive, more so, on the same activities the revenue has allowed the exemption u/s.11(2) in assessment completed u/s.143(3) for A.Y.2013-14, A.Y.2015-16 and AY 2016-17. Hence exemption u/s.11(2) for the alleged A.Y.2011-12 would also be allowed.” 2. Succinctly stated, the assessee, a charitable

BILASPUR MODEL EDUCATION SOCIETY, BILASPUR,BILASPUR vs. INCOME TAX OFFICER-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is dismissed

ITA 321/RPR/2025[2022-23]Status: DisposedITAT Raipur17 Jul 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.321/Rpr/2025 "नधा"रण वष" /Assessment Year : 2022-23 Bilaspur Model Education Society, Hig. 8, Amaltas Colony, Near Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Aaajb1009Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)

charitable or religious trust or institution. As per section 11(1), the income of such trust or institution is exempt

BETHANY SEVA SANGAM, DURG,DURG vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2, RAIPUR, RAIPUR

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)

Exemption, Ward-2, Raipur usually they are compulsorily moved to other Charitable Society of the Organization within period of about 02 to 03 years so that the society can gain better setup based on experience of person heading the society and the ultimate aim to provide charitable services as per the objectives of the Trust

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR

Exemption) relied on various reports and other documents which were irrelevant to the facts of the case of the appellant.” The sole issue involved in this appeal is regarding revocation of registration granted u/s 12AA which is raised by the assessee by the aforesaid grounds. 3. The brief fact on the issues are that the assessee is a trust registered

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR

Exemption) relied on various reports and other documents which were irrelevant to the facts of the case of the appellant.” The sole issue involved in this appeal is regarding revocation of registration granted u/s 12AA which is raised by the assessee by the aforesaid grounds. 3. The brief fact on the issues are that the assessee is a trust registered

BHAGWAN MAHAVEER JAIN RELIEF TRUST, RAIPUR,RAIPUR vs. CIT, EXEMPTION, BHOPAL, BHOPAL

ITA 537/RPR/2024[2024-25]Status: DisposedITAT Raipur31 Jan 2025AY 2024-25

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 537/Rpr/2024 ("नधा"रण वष" Assessment Year:2024-25)

For Appellant: Shri Nikhilesh Begani, Adv. & Mrs. DimpleFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 12ASection 12MSection 12M(3)Section 2(15)Section 80GSection 80G(5)

Exemptions) was based solely on technical grounds without examining the merits of the trust's activities or financial compliance. The trust has been operational for charitable

M/S M/S SHRI AGRASEN JAN KALYAN TRUST,RAIGARH(CG) vs. THE COMMISSIONER OF INCOME TAX(EXCEMPTION), BHOPAL

In the result, the appeal of assessee allowed

ITA 334/BIL/2016[2016-17]Status: DisposedITAT Raipur04 Jul 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.334/Rpr/2016 (धििाारण िर्ा / Assessment Year :2016-2017) M/S Shri Agrasen Jan Kalyan Trust Vs Cit(Exemption), Bhopal At/Po: Kharsia Pan No. : Aaets 9269 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धििााररती की ओर से /Assessee By : Shri G.S.Agrawal, Ca राजस्ि की ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुििाई की तारीख / Date Of Hearing : 25/04/2023 घोर्णा की तारीख/Date Of Pronouncement : 04/07/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri G.S.Agrawal, CAFor Respondent: Shri V.K.Singh, CIT-DR

Trust U/S 12AA of the Income Tax Act,1961. Prayed that the Appellant is entitled for registration U/S 12AA rws 11 & 12 of the Income Tax Act, 1961 and be registered. 2. That the learned Commissioner of Income Tax (Exemption) also erred in observing that the Appellant was engaged in the activities similar to “any activity in the nature

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 15/RPR/2022[2016-17]Status: DisposedITAT Raipur22 May 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR

Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

charitable trust registered u/s.12AA(1)(b)(i) of the Act with the CIT(Exemption), Bhopal. The registration granted to the assessee

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 16/RPR/2022[2017-18]Status: DisposedITAT Raipur22 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR

Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

charitable trust registered u/s.12AA(1)(b)(i) of the Act with the CIT(Exemption), Bhopal. The registration granted to the assessee

APPLEBY FOUNDATION,RAIPUR vs. CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 26/RPR/2025[2025-2026]Status: PendingITAT Raipur26 Mar 2025AY 2025-2026

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 26 & 27/Rpr/2025 "नधा"रण वष" / Assessment Years : 2025-26 Appleby Foundation 308, Wallfort Ozone, Fafadih, Raipur-492 001 (C.G) Pan : Aazca1872C

For Appellant: S/shri Amit Goel &For Respondent: Shri S.L Anuragi, CIT-DR

Section 12ASection 80GSection 80G(5)

Exemption), Bhopal ITA Nos. 26 & 27/RPR/2025 those grants received. In entirety, these provisions enable the public charitable trust to do the charitable

APPLEBY FOUNDATION,RAIPUR vs. CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 27/RPR/2025[2025-2026]Status: DisposedITAT Raipur26 Mar 2025AY 2025-2026

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 26 & 27/Rpr/2025 "नधा"रण वष" / Assessment Years : 2025-26 Appleby Foundation 308, Wallfort Ozone, Fafadih, Raipur-492 001 (C.G) Pan : Aazca1872C

For Appellant: S/shri Amit Goel &For Respondent: Shri S.L Anuragi, CIT-DR

Section 12ASection 80GSection 80G(5)

Exemption), Bhopal ITA Nos. 26 & 27/RPR/2025 those grants received. In entirety, these provisions enable the public charitable trust to do the charitable

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 141/RPR/2019[2011-12]Status: DisposedITAT Raipur20 Apr 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 10Section 11Section 12Section 12ASection 12A(2)

exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively. -8.2Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 142/RPR/2019[2012-13]Status: DisposedITAT Raipur20 Apr 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 10Section 11Section 12Section 12ASection 12A(2)

exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively. -8.2Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 139/RPR/2019[2009-10]Status: DisposedITAT Raipur20 Apr 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 10Section 11Section 12Section 12ASection 12A(2)

exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively. -8.2Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 140/RPR/2019[2010-11]Status: DisposedITAT Raipur20 Apr 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 10Section 11Section 12Section 12ASection 12A(2)

exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively. -8.2Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable

DAWOODI BOHRA JAMAT COMMITTEE ANJUMAN E EZZI, TAKHATPUR,BILASPUR vs. CIT(EXEMPTION), BHOPAL, BHOPAL

ITA 130/RPR/2025[2025-26]Status: DisposedITAT Raipur25 Jun 2025AY 2025-26

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 130/Rpr/2025 (िनधा"रण वष" Assessment Year: 2025-26)

For Appellant: None (Adjournment Application)For Respondent: Shri S. L. Anuragi, CIT-DR

Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

Charitable Trust. Also in Supreme court Judgement (Civil appeal no 2492 of 2014) in CIT Ujjain verses M/s Dawoodi Bohra Jamaat Trust, has admitted that that the objects of the Dawoodi Bohra Jamaat Trust do not channel the benefits to any community if not the Dawoodi Bohra Community and thus would not fall under the provisions of section

SEWAA PATH SANSTHA, RAIPUR,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 75/RPR/2025[NA]Status: DisposedITAT Raipur19 Mar 2025

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 74 & 75/Rpr/2025 (िनधा"रण वष" Assessment Year: Na)

For Appellant: Shri Deepak Menghani, CAFor Respondent: Shri Prakhar Viplava Gupta, CIT-DR

Section 12ASection 80GSection 80G(5)

exemption u/s. 80G of the Act to the doners in respect of those grants received. In entirety, these provisions enable the public charitable trust

SEWAA PATH SANSTHA, RAIPUR,RAIPUR vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BHOPAL, BHOPAL

In the result, appeal of the assessee society in ITA

ITA 74/RPR/2025[NA]Status: DisposedITAT Raipur19 Mar 2025

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 74 & 75/Rpr/2025 (िनधा"रण वष" Assessment Year: Na)

For Appellant: Shri Deepak Menghani, CAFor Respondent: Shri Prakhar Viplava Gupta, CIT-DR

Section 12ASection 80GSection 80G(5)

exemption u/s. 80G of the Act to the doners in respect of those grants received. In entirety, these provisions enable the public charitable trust

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee in ITA

ITA 16/RPR/2021[2019-20]Status: DisposedITAT Raipur15 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR

Section 10Section 10(23)(vi)

Charitable Trust Vs. Chief CIT, 309 ITR 50 (Ori). In its aforesaid order the Hon’ble High Court had observed as under : “Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in presenting the application under section 10(23C)(vi), the Chief Commissioner of Income Tax can exercise