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)

vi)(via) in its ITR for earlier assessment year(s), 5 Bhagwan Mahaveer Jain Relief Trust vs CIT(E), Bhopal before filling the present application. Hence, the assessee is not found to be eligible to file application as per the provisions of clause (iv)(B) of first proviso to section 80G(5) of the Act. Considering the facts

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) ..

section 80G(5)(vi) of the Act. It is prayed that rejection of application of the assessee for grant of approval u/s 80G under such circumstances holding the assessee is not entitle for the same was not justified and uncalled for, thus needs to be set aside. 5. The ld. Sr. DR relied on the order of CIT(E), wherein

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

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

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

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

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

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