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) ..

Section 13(1)(b) is not applicable. On perusal of the bye-laws of the assessee society it is evident that the 5 assessee society has charitable as well as religious objects, therefore, squarely covered by the judgment of the Hon’ble Gujarat High Court in the case of Barkate Saifiyah Society (supra). 10. In view of the aforesaid discussion

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)

trust as contemplated in the scheme of the Act. 9. We also advert to the other objection of the CIT(E) that assessee society has purchased the land and distributed the same to its members by way of 99 years of lease. In similar facts situation, the co-ordinate bench of Tribunal in ACIT vs. Gujarat Hira Bourse

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

34 Naya Raipur Development Authority Vs. DCIT (Exemption) ITA No. 174 & 63 /RPR/2019 us, viz. NRDA could be held as business activities nor the amounts received by it during the year under consideration be dubbed as business receipts. Accordingly, being of the view that the activities of the assessee being in the nature of charitable activities would

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

34 Naya Raipur Development Authority Vs. DCIT (Exemption) ITA No. 174 & 63 /RPR/2019 us, viz. NRDA could be held as business activities nor the amounts received by it during the year under consideration be dubbed as business receipts. Accordingly, being of the view that the activities of the assessee being in the nature of charitable activities would

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) ..

section 11(4A) that 10 “shall not apply in relation to any income of a trust or an institution, being profit and gains of business, unless is incidental to the attainment of the objective of the trust”, applied by ld AO on an activity incidental to attainment of the main object of the assessee society, was a bad application

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

Charitable Trust v. Union of India [2010] 327 ITR 73/188 Taxman 402 where in it was held as under: "....The fact that the Petitioner has a surplus of income over expenditure for the three years in question, cannot by any stretch of logical reasoning lead to the conclusion that the Petitioner does not exist solely for educational purposes

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) ..

Trust Vs. DCIT reported in (2016) 159 ITD 0671 (Mumbai), wherein it is held that: 3.10. Whether charging of fee and retaining surplus amounts to commercial activity, disentitling an assessee from the benefit of exemption u/s 11 and 12: It has been mentioned by the Ld. DIT that since the school is charging fee for issue of prospectus , school uniforms

M/S DURG EDUCATION AND CHARITABLE SOCIETY,DURG(CG) vs. THE COMMISIONER OF INCOME TAX, EXEMPTION, BHOPAL

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.35/Rpr/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education & Charitable Society, Hig 110, Padmanabhpur, Durg (C.G.)-491 001 Pan : Aaaad3802C .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee By : None Revenue By : Shri P.K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 25.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

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

SAMARPIT SEVA SANSTHA SUKMA,DHULE vs. ITO, WARD JAGDALPUR, JADALPUR

Appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Samarpit Seva Sanstha, Sukma Vs CIT(E), Bhopal ITA No. 457 & 463/RPR/2025 4. During

SAMARPIT SEVA SANSTHA SUKMA,DHULE vs. ITO, WARD JAGDALPUR, JAGDALPUR

Appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Samarpit Seva Sanstha, Sukma Vs CIT(E), Bhopal ITA No. 457 & 463/RPR/2025 4. During

SWARGIYA SHRI MADANLAL JUNEJA JI MEMORIAL NAITRATH SOCEITY, BILASPUR,BILASPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal

SWARGIYA SHRI MANDANLAL JUNEJA JI MEMORIAL, BILASPUR,BILASPUR vs. CIT(EXEMPTION), BHOPAL, BHOPAL

Appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

charitable society / institution. The said twin applications by the impugned separate orders were rejected by the Ld. CIT(E) on a common and solitary ground that provisional registration was invalid. Aggrieved thereby the assessee came in present separate appeals. ITAT-Raipur Page 2 of 8 Swargiya Shri Madan Lal Juneja Ji Memorial Naitrath Society Vs CIT(E), Bhopal

MANAV RACHNA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

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

SARASWATI SAHITYA PRACHAR SAMITI,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, appeal of the assessee stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.216/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2019-20 Sarswati Sahitya Prachar Samiti Vs Cit(Exemptions) 1, Saraswari Vihar Bhopal Rohnipuram, Behind Ayurvedik College, Raipur Chattisgarh - 492 001 Pan No. Aafas 0997J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धारितीती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई ाई की तारीख / Date Of Hearing : 21/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 23/08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Present Appeal Of The Assessee Is Filed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Bhopal, Dated 26.09.2019 U/S 10(23C)(Vi) Of The Income Tax Act, 1961. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. The Appellant Assessee Is A Aop & Filed The Return Of Its Income For The Assessment Year 2018-19 On 22-08-2018 Declaring Total Income At Rs 9,40,500/- The Assessee Filed An Application In Form 56D On Dated 20/10/2018. The Cit (Exemption), Bhopal Has Rejected The Application Filed By The Assessee U/S 10(23C)(Vi) On 26 September. 2019. 2. The Cit (Exemption), Bhopal Issued A Notice On Dated 12/09/2019 For Attending At The Office On 20.09.2019. The Authorized Representative Of The Assessee, Shri Nandan Lai Jain C.A. Appear Before The Ito Of The Cit (Exemption), Bhopal With The Required & Necessary Documents. 3. The Ld. A.O Had Rejected The Impugned Application Without Giving Any Proper & Meaningful Opportunity Of Being Heard To The Appellant.

34,01,195/- 3 iii) The objects of the society is found to be not exclusively for the purpose of education, it has various other social and philanthropic objectives as well. iv) On verification of the documents and audited accounts submitted, it is seen that there is no evidence of the society running any educational institution. Neither any affiliation certificate

JHAJI SHIKSHAN SAMITI, DURG,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX EXEMPTION CIRCLE, BHOPAL, BHOPAL

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year: 2018-19 Jhaiji Shikshan Samiti, Arora Niwas, Ward No. 08, Durg Road, Bemetara, Durg-491335, Chhattisgarh Pan: Aaatj7624B ……….Appellant

charitable institution registered u/s 12A of the Act which filed its return of Income on 27/10/2018. The Audit Report in prescribed Form No. 10B r.w.r. 17B of the Income Tax Rules, 1962[‘IT-Rules’] however was filed on 28/10/2018. The return of Income filed by the assessee was processed u/s 143(1) of the Act summarily on 17/10/2019 whereby