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) ..

D E R Per Arun Khodpia, AM : This appeal is filed by the assessee against the order passed by the CIT(E), Bhopal, dated 28.11.2018, on the following sole ground :- 1. In the facts and circumstances of the case and in law, Ld. CIT (Exemption) was not justified in holding that the appellant is not entitled for registration u/s 12AA

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

13 of the Act have also to be satisfied. Conversely, when the exemption under section 11 is denied as the trust has not satisfied the conditions prescribed for the same, no amount can be allowed as exempt as application of income towards charitable or religious purposes because the trust is no more considered charitable or religious and is assessed

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

D E R PER ARUN KHODPIA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-1, Raipur, dated 23.08.2018, and pertains to assessment year 2015-16. 2. The assessee has raised the following grounds of appeal: 1. During the assessment proceedings Assessing Officer had made addition of Rs.19

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

1) of the Act]. Although it is the claim of the Ld. AR that on 25.09.2014 return of income for the preceding year, i.e., A.Y.2012-13, could not be filed as the time limit for filing the same under sub-section (4) of Section 139 of the Act had lapsed on 31.03.2014; we are unable to find favor with the same

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 :

1. 139/RPR/2019, 140/RPR/2019, 141/RPR/2019 and 142/RPR/2019 are pending for adjudication before the Hon’ble ITAT. That as the common issues are involved in all these present four Department Appeal therefore by this present submission in ITA No. 139/RPR/2019 assessee requests to cover the issues involved in other three department appeals also for the purposes of adjudication. That the Honourable

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 :

1. 139/RPR/2019, 140/RPR/2019, 141/RPR/2019 and 142/RPR/2019 are pending for adjudication before the Hon’ble ITAT. That as the common issues are involved in all these present four Department Appeal therefore by this present submission in ITA No. 139/RPR/2019 assessee requests to cover the issues involved in other three department appeals also for the purposes of adjudication. That the Honourable

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 :

1. 139/RPR/2019, 140/RPR/2019, 141/RPR/2019 and 142/RPR/2019 are pending for adjudication before the Hon’ble ITAT. That as the common issues are involved in all these present four Department Appeal therefore by this present submission in ITA No. 139/RPR/2019 assessee requests to cover the issues involved in other three department appeals also for the purposes of adjudication. That the Honourable

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 :

1. 139/RPR/2019, 140/RPR/2019, 141/RPR/2019 and 142/RPR/2019 are pending for adjudication before the Hon’ble ITAT. That as the common issues are involved in all these present four Department Appeal therefore by this present submission in ITA No. 139/RPR/2019 assessee requests to cover the issues involved in other three department appeals also for the purposes of adjudication. That the Honourable

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

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

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

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

13 & 14 (para no. 15 to 17) of case law compilation.  Fateh Chand Charitable Trust in ITA No, 792/Lkw /2015 dt. 18.03.2016, PN 51 to 64 of further case law compilation, relevant findings on PN 63 & 64 (para no 22) thereof.  Sanskriti Sagar in ITA No. 96/Kol/2017 dt. 15.09.2017, PN 65 to 74 of further case law compilation, relevant findings

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

13 & 14 (para no. 15 to 17) of case law compilation.  Fateh Chand Charitable Trust in ITA No, 792/Lkw /2015 dt. 18.03.2016, PN 51 to 64 of further case law compilation, relevant findings on PN 63 & 64 (para no 22) thereof.  Sanskriti Sagar in ITA No. 96/Kol/2017 dt. 15.09.2017, PN 65 to 74 of further case law compilation, relevant findings

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) ..

D E R Per Arun Khodpia, AM : This appeal is filed by the assessee trust against the order passed by the CIT(E), Bhopal, dated 14.11.2018, for the assessment year 2015- 2016, on the following sole ground :- 1. On the facts and in the circumstances of the case, invoking provisions of Section 12AA(3) of Income

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. On the facts and in the circumstances of the case, invoking provisions of Section 11 (4A) of the Income Tax Act, 1961, on surplus of Rs.2,80,04,600/- and treating same as business activity and mandating separate books of accounts thereof, is unjustified and unwarranted. 2. On the fact and in the circumstances of the case, the treatment

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

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 :

D E R Per Arun Khodpia, AM : This appeal is filed by the assessee against the order passed by the CIT(E), Raipur, dated 09.09.2016, for the assessment year 2016-2017, on the following ground :- 1. That the learned Commissioner of Income Tax (Exemption) erred in rejecting the application for registration of the Appellant i.e., Trust U/S 12AA

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)

d) The assessee is essentially a trade association formed with the object of protecting the rights and interest of members engaged in the pharma business. The similarly placed trade association with like objects have been held to be eligible for registration under s.12AA of the Act on the ground that their objects were found to be falling within the expression

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

D.R submitted that the “2nd proviso” to Section 12A(2) of the Act could not be pressed into service by the assessee society in the course of hearing of the present appeal wherein the issue involved was confined to declining of its claim of exemption u/s.10(23C)(iiiab) of the Act. 9. We have deliberated at length

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) ..

charitable activities and no part of the income or property of the trust was ever used or applied for the benefit of any person specified in Section 13(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