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

Section 12AA of Income Tax Act,1961 every order granting or refusing registration shall be passed before the expiry of six months from the end of the month in which the application was received. Order not passed within the said period will be deemed to be registration granted to the Trust u/s.12A. In either situation, rejection of application made

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

charitable services as per the objectives of the Trust. Considering the overall up-keepment of such saints/priest are not well versed with the provisions and complexities of Income Tax Act. The relevant previous year was the year in which the Nursing College attended about 80% of admissions and the assessee was not familiar with the relevant provisions of filing

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) 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 of surplus on account of Medicine charges recovered and cost of medicine consumed

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

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

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 31/Rpr/2019 "नधा"रण वष" / Assessment Year : 2018-19 Dignity Education Society Lunawat Bhawan, Station Road, Raipur (C.G) Pan : Aabtd0634J .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income-Tax (Exemption) Income Tax Office, Ii, Iii & Iv Floors, Metro Walk Building, E-5, Arera Colony, Bittan Market, Bhopal (M.P) 462016 ……""यथ" / Respondent Assessee By : Shri R. B. Doshi Revenue By : Shri P. K. Mishra सुनवाई क" तार"ख / Date Of Hearing : 07.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

charitable activities. 2. The appellant reserves the right to add, amend, or alter any ground or grounds of appeal at the time of hearing.” 5 A.Y.2018-19 7. During the course of hearing, the ld. AR appearing on behalf of the assessee submitted that the assessee trust is already accorded an approval u/s 12AA of the Income Tax Act vide

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

80 taxmann.com 173 (Madras)[07-03-2017] In this case the assessee application for registration u/s 12AA was rejected by the CIT. Assessee had received recovery notice from the Revenue after 5 years and then the assessee was made aware that the appeal against the order of rejection by the CIT under section 12AA of the Act can be made