PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

3. The respondent / assessee applied for registration under Section 12AA of the Income Tax Act, 1961 in form No.10A on 30/03/2019 which was rejected by the Commissioner, Income Tax (Exemption), Bhopal vide order under Section 12AA (1) (b) (ii) dated 27/09/2019 against which an appeal was preferred before the Income Tax Appellate Tribunal (ITAT) Indore Bench, Indore. Learned ITAT allowed

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

Bench: SABINA,PRAKASH GUPTA

4-A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2(15), has not been breached. Similarly, the insertion of Section 13(8), seventeenth proviso to Section 10(23-C) and third proviso to Section 143(3) (all w.r.e.f. 1-4-2009), reaffirm

PR. COMMISSIONER OF INCOME TAX, BIKANER vs. M/S BOMBAY BUILDER

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Trust. 5. Aggrieved with the order of the CIT (E) cancelling the registration of the respondent assessee under Section 12AA(3) of the Act, 1961, the respondent assessee filed an appeal being ITA Nos.728 & 729/Kol/2016 4 [Gobind Ram Goel Charitable

COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

charitable trusts under Section 12A. The CIT (TDS), by order dated 22.03.2024, reached to the conclusion that the AO had not properly conducted the inquiry and remanded the matter to the AO for conducting proper inquiry into all the aspects, which could not have been halted by the ITAT. 3. We have carefully considered the submissions advanced

PR. COMMISSIONER OF INCOME TAX - III vs. LALIT KUMAR BIYANI

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

3. The res was run training by Nati 4. The app of know does no case of Income I the wid would involve 5. The sec partake from th purpose corrobo by the s O&M) Page 2 of 8 e Educational Society (appellant passed by the CIT(E) refusing to section 12A read with section ide its order dated

PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S NITIN SPINNERS LTD.

The appeal of the assessee is allowed

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

3 (iii) How rent received by the society can be considered as charitable. The respondent has filed details from time to time. These details are basically regarding work done by the Society. However, regarding charitable work done by the respondent, it insists that it is in the field of education. The respondent has further submitted that if the respondent

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 133A of the Income Tax Act, 1961 was without understanding the contents therein?” 3. Both the learned Counsel for the parties jointly state that the controversy and the questions involved in this appeal are squarely covered by the judgment of this Court dated 25.06.2024 in ITA/32/2019 [CIT(Exemption) Kolkata Vs. M/s. Gobind Ram Goel Charitable Trust] relating to assessment