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 :

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 : The revenue has filed four appeals against

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 :

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 : The revenue has filed four appeals against

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 :

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 : The revenue has filed four appeals against

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 :

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 : The revenue has filed four appeals against

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

11 Bethany Seva Sangam Vs. ITO, Exemption, Ward-2, Raipur 13. Per contra, the Ld. Departmental Representative (for short, ‘DR’) relied on the orders of the lower authorities. 14. We have thoughtfully considered the contentions of the Ld. ARs of both parties in the backdrop of the records. At the very outset, we may herein observe that the fact that

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, RAIPUR

In the result, the assessee's appeal is dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

1)(c) is initiated separately. Similar issue was involved in the case of M. P. Rajya Open School vs. Dy. Commissioner of Income Tax-1(2), Bhopal in ITA Nos. 193 to 198/Ind/2012 vide order dated 08/11/201 for A.Ys. 2003-04 to 2008-09 in which the issue was decided by the ITAT, Bench-Indore in favour of revenue

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

Charitable Trust in ITA no 776/LKW/2014 Dated 17.06.2015 werein the facts on the issue of anonymous donations are similar to the appellant's case. 5.6 Reliance was placed on decision of Hon'ble Delhi bench of ITAT in case of Hans Raj Samarak Society Vs. ADIT 16 Taxman103. As per the decision the receiver has the obligation to maintain

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

1. That the learned Commissioner (Appeals) has grossly erred misdirected himself, in law and on the facts of the case,, to hold that . 3 Naya Raipur Development Authority Vs. DCIT (Exemption) ITA No. 174 & 63 /RPR/2019 the assessee trust has been carrying out its activities on commercial lines and is will not get exemption under section 11 of the Income

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

1. That the learned Commissioner (Appeals) has grossly erred misdirected himself, in law and on the facts of the case,, to hold that . 3 Naya Raipur Development Authority Vs. DCIT (Exemption) ITA No. 174 & 63 /RPR/2019 the assessee trust has been carrying out its activities on commercial lines and is will not get exemption under section 11 of the Income

GASS MEMORIAL CENTRE,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, the appeal of assessee allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.02/Rpr/2019 (ननधाारण वषा / Assessment Year :2015-2016) Gass Memorial Centre, Vs Cit(Exemption), Bhopal Ground Floor, K.K. Road, Moudhapara, Raipur Pan No. : Aabhg 3026 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1. On the facts and in the circumstances of the case, invoking provisions of Section 12AA(3) of Income Tax Act, 1961 and cancelling registration u/s.12AA granted to the assessee vide order dated 17.12.1976 with effect from A.Y.2015-16, is unjustified and unwarranted. 2. Brief facts of the case are that the assessee is a trust having registration u/s.12AA

SATNA DIOCESAB SOCIETY,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX ( EXEMPTION) , RAIPUR

In the result, appeal of assessee is allowed as indicated above

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.124/Nag/2018 नििाारण वषा / Assessment Year : 2014-15

11(5) but is also a violation of Section 13(1)(d). The amount will therefore be treated as income by the AO and the same is sustained.” 4. Aggrieved by the order of CIT(A), the assessee is now before us. 6 A.Y.2014-15 5. Before us, Ld. AR reiterated the submissions made before the Assessing Officer

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

c) Statement of one Shirt This position accepted by Jayesh Zananı (Manager, Hon'ble ITAT in the case of Accounts) recorded us donor trust, page no 75 to 132(4), he admitted that 110 of case law compilation bogus donations were (further case laws), relevant given from Podar Group finding at page no. 85 of Trusts. case law compilation, para

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

c) Statement of one Shirt This position accepted by Jayesh Zananı (Manager, Hon'ble ITAT in the case of Accounts) recorded us donor trust, page no 75 to 132(4), he admitted that 110 of case law compilation bogus donations were (further case laws), relevant given from Podar Group finding at page no. 85 of Trusts. case law compilation, para

CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

11 & Section 12 of the Act. After raising queries on the application, the CIT(E) passed the impugned order under s.12AA(1)(b)(ii) of the Act dated 27.09.2019 and rejected the application of the assessee for registration under s.12AA of the Act. 5. Aggrieved, the assessee preferred appeal before the Tribunal. The learned counsel for the assessee referred

SRI SHIRDI SAI BABA SATSANG SEVA CHARITABLE TRUST,BHILAI vs. COMMISSIONER OF INCOME TAX(EXEMPTION, BHOPAL

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.201/Rpr/2019 (ननधाारण वषा / Assessment Year :Na) Sri Shirdi Sai Baba Satsang Seva Vs Cit(Exemption), Bhopal Charitable Trust, Plot No.98, Pragati Nagar, Risali, Bhilai, Dist : Durgq Pan No. : Aaits 4066 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri R.B.Doshi, Ca राजस्व की ओर से /Revenue By : Shri P.Kmishra, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 04/08/2022 घोषणा की तारीख/Date Of Pronouncement : 17/10/2022 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 30.09.2019. 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 Trust Filed An Application Seeking Approval U/S.80G Of The Act In Form No.10G On 08.03.2019. The Cit(E) Rejected The Application Of The Assessee Holding That The Genuineness Of The Activities Of The Assessee Could Not Verified. 4. Against The Rejection Of Application Of The Assessee For Approval U/S.80G Of The Act By The Cit(E), The Assessee Is Now In Appeal Before The Tribunal.

Charitable trust--Recognition under section 80G(c)(5)Surplus in hands of assessee society--In the present case, once the Tribunal had found that after depreciation and deducting the capital expenditure out of gross receipts, there was no surplus in the hands of the society, therefore, there was no violation of section 11 and there was no requirement to furnish

THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)

In the result, the appeal of assessee is allowed

1 (SC) or Municipal Corpn. of Delhi v. Children Book Trust [1992] 3 SCC 390, which militates against the view we have taken. All those cases dealt with the scope and effect of the term 'charitable purpose' and as to what exactly was charity. They have no application to this case where the claim is under section

CAREER EDUCOM ACADEMY,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.204/Rpr/2018 (ननधाारण वषा / Assessment Year :Na) Career Educom Academy, Vs Cit(Exemption), Bhopal Jalvihar Colony, Raipur-492001 Pan No. : Aaecc 3374 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1)(c) of the Act. It was also submitted by the ld. AR that the assessee- institution is affiliated to run the educational institution. The assessee has neither received any donations nor made any donations during the last three years. Ld. AR further submitted that all the required details have been submitted before the CIT(E), however, without considering

DY. C.I.T.1(1), BILASPUR(CG) vs. JSPL,, RAIGARH(C.G)

In the result, the appeal is partly allowed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member Dcit-1(1), Bilaspur- Vs Jspl, 495004 Kharsia Road, Raighagh(Cg) Pan No. : Aabcj 4683 J (Appellant) .. Tsednepser Revenue By : Shri Sanjay Kumar, Dr Assessee By : Shri Mayank Jain, Ar Date Of Hearing : 12/01/2018 Date Of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Cit(A), Bilaspur, Dated 31.03.2014 For The Assessment Year 2009-2010. 2. The Sole Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Amount To The Extent Of Rs.2,10,89,707/- Out Of Disallowance Of Rs.3,36,18,098/- Made By The Ao Under The Head Corporate Social Responsibility Expenses. 3. Brief Facts Of The Case Are That The Assessee Is A Domestic Company, A Subsidiary Of Jindal Steel &.Power Limited (Jspl). It Derives Income From Power Generation & Mining. The Company Has Commenced The Commercial Generation Of Thermal Power From Its First Of The Four Units Of 250Mw Each From 08.12.2007. The Assessee Company Filed Its Income Tax Return For The Year Under Consideration Declaring

c) The appellant company has made contribution to the trust, but it has maintained details of expenses made by the trust in its books of account and claimed the expenses under CSR. It is stated that expenses can be broadly classified into two categories i.e. CSR details like borewell works, boundary wall, construction of building, community stage, drinking water facility

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

11 A.Y.2011-12 Decision- I have considered the rival submission and find that an issue has been decided by the Hon'ble Apex Court for the chargeability to tax so for as security deposit/ EMD is concerned. The Hon'ble Apex Court has categorically held that the department can not be allowed to tax the amount when the security deposit