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

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)

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 13(1

KANYAKUBJ SABHA,RAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION) , BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.16/Rpr/2019 (ननधाारण वषा / Assessment Year : Na) Kanyakubj Sabha Raipur, Vs Cit(Exemption), Bhopal Pt. Ravishanker Shukla, Kanyakubj Chhatravas, Byron Bazar, Raipur Pan No. : Aactk 4634 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1)(b) will apply only to the Trust which are purely for charitable purposes. If the assessee Trust has objects in both charitable and religious in nature, in such Trust, Section

SHREE JAINARAYAN HARIRAM GOEL CHARITABLE TRUST,RAIPUR vs. COMMISSIONER OF I NCOME TAX ( EXEMPTION), BHOPAL

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

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2019) ("नधा"रण वष" / Assessment Year : ) बनाम/ Shree Jainarayan Hariram Commissioner Of Goel Charitable Trust Income Tax Vs. Near Patidar Bhawan, New (Exemption), 2Nd Floor, Metro Walk Timber Market, Fafadih, Raipur (C.G.) Building, E-5, Arera Colony, Bhopal – 462016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabhg3026M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

Charitable Trust vs. CIT(E)] - 3 - under s.12AA(1)(b) of the Act was a non-descript and unintelligible information received by the department from its counterpart i.e. CIT(E), Kolkata vide letter dated 25.10.2015 that the donor to the assessee are indulging in money laundering through receipt of bogus donation from various corporates and non- corporates whereby the benefits

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

In the result, appeal of the assessee is dismissed

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

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

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

Section 272A of the Act was called for in the case of the assessee, the Ld. AR relied on the following judicial pronouncements: (i) Akali Baba Phool Singh Educational Trust Vs. DDIT (Exemption) (2010) 29 CCH 679 (Del.) (ii) G Pulla Reddy Vs. JCIT (2010) 47 DTR 1 (Hyd.) (iii) Shyam Gopal Charitable

INSTITUTE MANAGEMENT COMMITTEE OF ITI,NARAYANPUR vs. INCOME TAX OFFICER, EMEMPTION-I, RAIPUR

In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.27/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2015-16 V. Institute Management Committee, The Income Tax Officer- Women Iti, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [Pan: Aaati 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By None प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 14.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 22.08.2023

Trust registered under section 12A. 2) Evidence regarding registration or application for registration under section 12A was not evident. But we appeal against the ground above mentioned because: 1) Return of Income mentions that we are registered under Section 12A. In the Form ITR-7 of Income Tax Return Regn No. for 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

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 :

charitable and religious activities on the basis of documents and financial statements submitted during the assessment proceedings. The only reason for not extending benefits of section 11 and 12 by the A.O. is that exemption has been granted w.e.f. 01.04.2013. The AO has not considered the fact that retrospective benefit is available for availing the benefits of section

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

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 :

charitable and religious activities on the basis of documents and financial statements submitted during the assessment proceedings. The only reason for not extending benefits of section 11 and 12 by the A.O. is that exemption has been granted w.e.f. 01.04.2013. The AO has not considered the fact that retrospective benefit is available for availing the benefits of section

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

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 :

charitable and religious activities on the basis of documents and financial statements submitted during the assessment proceedings. The only reason for not extending benefits of section 11 and 12 by the A.O. is that exemption has been granted w.e.f. 01.04.2013. The AO has not considered the fact that retrospective benefit is available for availing the benefits of section

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

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 :

charitable and religious activities on the basis of documents and financial statements submitted during the assessment proceedings. The only reason for not extending benefits of section 11 and 12 by the A.O. is that exemption has been granted w.e.f. 01.04.2013. The AO has not considered the fact that retrospective benefit is available for availing the benefits of section

INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

section (1) shall not apply to any anonymous donation received by— (a) any trust or institution created or established wholly for religious purposes; (b) any trust or institution created or established wholly for religious and charitable

M/S JAI JOHAR SEWWA SANSTHAN KANGOLI,JAGDALPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

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

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 148/Rpr/2016) ("नधा"रण वष" / Assessment Year : 2011-12)

1) or Section 11(2) of the Act, in our view, is not fatal for the purposes of granting tax relief to a charitable trust

SINDHU YOUTH ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.29/Rpr/2019 (नििाारण वर्ा / Assessment Year :2018-2019) Sindhu Youth Association, Vs Cit(Exemption), Bhopal Sindhu Bhawan, Sector-4, Devendra Nagar, Raipur Pan No. : Aakts 3401 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Sunil Kumar Agrawal, Smt. Laxmi Sharma & Shri Vimal Agrawal, Cas राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 27/07/2022 घोषणा की तारीख/Date Of Pronouncement : 29/07/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 24.12.2018 For The Assessment Year 2018-2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Society Running Charitable Organization Registered U/S 12A Of The Income Tax Act, Which Was Granted Vide Order Dated 28.03.2008, Mainly Engaged In Charitable Activities For The Welfare Of Society Including Relief Of Poor, Blood Donation & Blood Infusion Camps For Thalassemia Patients & Medical Relief For The Poor, Etc. The Office Of The Society Is Situated At Devendra Nagar, Raipur (C.G.). The Assessee Society Had Filed An Application For Exemption U/S 80G Of The Act In Form No. 10G On 07/06/2018. However

section 80G(5)(vi) of the Act. 11. The ld. AR appeared on behalf of the assessee trust also placed before us the decision of the Co-ordinate Bench of this Tribunal wherein the Tribunal has observed that when the ld. CIT(E) has granted registration u/s 12AA after examination genuineness of activities of trust and the registration granted

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

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

1. Erroneous Interpretation of Provisions: o The learned Commissioner of Income Tax (Exemptions) has incorrectly applied sub­ clause (iv)(B) of the first proviso to Section 80G(5), which does not disqualify a trust already claiming exemption under Sections 11, 12, or 10(23C). The rejection fails to consider the primary intent of Section 80G(5), which is to assess

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

Appeal is dismissed as withdrawn

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)

section 250 of the Income Tax Act, 1961 (in short “the Act”), which in turn arises from the order passed by the Asstt. Commissioner of Income Tax (Exemption), Circle- Raipur, (in short “Ld. AO”), u/s 147 r.w.s. 143(3) of the Act, dated 28.12.2017. 2 Shri Jainarayan Hariram Goel Charitable Trust Vs. DCIT(Exemption), Bhopal 2. The assessee has assailed

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

In the result, the appeal of assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.08/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Pavitra Cruz Sisters Association, Vs Ito, Ambikapur Holy Cross Institute, Manendragarh Road, Ambikapur (C.G.) Pan No. : Aaaap 0283 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1) or sub-section (2) or sub-section (3) or sub- section (3A) shall not apply in relation to any income of a trust or an institution, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the trust or, as the case may be, institution, and separate books of account

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

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

Charitable Trust in ITA No. 25/RPR/2019 dated 20.08.2021 wherein name of Hebicure Healthcare Bio- Herbal Research Foundation was reflacted in para 5.6 of the order, wherein it was the observation that a statement cannot be used as evidence since the statement was never supplied to the assessee nor the assessee was allowed an opportunities to cross examine such person whose

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

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

Charitable Trust in ITA No. 25/RPR/2019 dated 20.08.2021 wherein name of Hebicure Healthcare Bio- Herbal Research Foundation was reflacted in para 5.6 of the order, wherein it was the observation that a statement cannot be used as evidence since the statement was never supplied to the assessee nor the assessee was allowed an opportunities to cross examine such person whose

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

In the result, appeal of the assessee in ITA No

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

charitable trust registered u/s.12AA(1)(b)(i) of the Act with the CIT(Exemption), Bhopal. The registration granted to the assessee trust vide order dated 11.07.2016 is effective from 01.04.2015. 5. The assessee trust had e-filed its return of income u/s.139(4) of the Act for A.Y.2016-17 on 28.03.2018, declaring nil income (after claiming exemption u/s.11