267(AP) and in R. R. M. Educational Society v. Chief CIT

RAM NIWAS MODI CHARITABLE SOCIETY, SOCIETY , KOTA,KOTA vs. CIT EXEMPTION, JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…ble thereto, which were the Ram Niwas Modi Charitable Society, Kota. subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

…No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nsubject-matter of examination in New Noble Educational Society vs. Chief CIT\n[2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M.\nEducational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently,\nbe summarized as under:\n1.\nAs section 20A of the A. P. Education Act prohibits individuals from\nestablishing educational institutions, it is only societies/associations/ trusts\nwhich can establish educational institutions in the State of Andhra Pradesh.\n“19. On a conjoint reading of sub-sections (3) and (4) of sectio…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

…under and the rules and forms applicable thereto, which were the subject-matter of\nexamination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201\nTaxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT\n[2011] 339 ITR 323 (AP) can, conveniently, be summarized as under:\n1. As section 20A of the A. P. Education Act prohibits individuals from establishing\neducational institutions, it is only societies/associations/trusts which can establish\neducational institutions in the State of Andhra Pradesh.”\n“19. On a conjoint reading of sub-sections (3) and (4) of section…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. THE CIT (EXEMPTION), JAIPUR

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

APJ ABDUL KALAM EDUCATION AND WELFARE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalapj Abdul Kalam Education & Welfare Trust, 3Ga7, Housing Board Shastri Nagar, Jaipur- 302016. Pan No.:Aajta3141K ...... Appellant Vs. Cit Exemption, Jaipur– 302 015. ..... Respondent

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

…hereunder and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

…reunder and the rules and forms applicable thereto, which were the subject-matter of\nexamination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/\n12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323\n(AP) can, conveniently, be summarised as under:\n\n1. As section 20A of the A. P. Education Act prohibits individuals from establishing\neducational institutions, it is only societies/associations/ trusts which can establish\neducational institutions in the State of Andhra Pradesh.”\n\n"19. On a conjoint reading of sub-sections (3) and (4) of se…

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

…t to note here that earlier the Hon'ble Bombay High Court in case of Shyamabal Surajkaran Joshi vs Madan Mohan Mandir Sanstha (AIR 2010 Bom 88), and Andhra Pradesh High Court in case of Aurora Educational Society 339 ITR 333 (2011) and RRM educational society 339 ITR 323 (2011) has held that registration under respective charities act is mandatory. Further, recently, the Hon'ble Supreme Court in its para no. 64-70 of order dated 19.10.2022 in the case of M/s New Noble Education Society in civil appeal no. 3795 of 2014 has opined that registration under respective public trust acts or charities act is mandatory. P…

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

…t to note here that earlier the Hon'ble Bombay High Court in case of Shyamabal Surajkaran Joshi vs Madan Mohan Mandir Sanstha (AIR 2010 Bom 88), and Andhra Pradesh High Court in case of Aurora Educational Society 339 ITR 333 (2011) and RRM educational society 339 ITR 323 (2011) has held that registration under respective charities act is mandatory. Further, recently, the Hon'ble Supreme Court in its para no. 64-70 of order dated 19.10.2022 in the case of M/s New Noble Education Society in civil appeal no. 3795 of 2014 has opined that registration under respective public trust acts or charities act is mandatory. P…