SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS, if admissible, as per provisions of Income Tax Law and related Rules while giving effect to this Appeal Order. Thus, Ground no. 5, is partly allowed. Ground no.2,3& 4 challenge the action of Ld. A.O., in and non giving the benefit of Section 11 and 12 as the appellant failed to produce copy of Registration 12AA

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

12A(1)(ac)(i) in form 10A. Assessee re-applied in 10A on 12.08.2021, and assessee was given registration in form 10AC on 23.09.2021 by CPC. This registration as per act, was automatic and no enquiry or rejection can be done for that. Thus,the assessee was registered in old regime as well as in new regime

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80G. It may also be noted that the AO in the assessment order passed u/s 143(3) dt. 10.2.2014 for AY 2011-12 (PB 44-45) has accepted that assessee is registered u/s 12AA of the Act. The assessee has subsequently been granted fresh registration u/s 12A(1)(ac)(i) of the Act, the precondition of which is that

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

12A(1)(ac)(i) of the Act, the precondition of which is that the trust or institution is registered u/s 12AA of the 7 AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY VS ITO, (E), WARD-1, JAIPUR Act. Thus, there is no doubt that the assessee is registered under section 12AA of the IT Act, 1961. In these circumstances, only because assessee

UTKARASH SANASTHA,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

AC (Pratham) Devsthan Vibhag Jaipur. The society was received registration as "Trust" on dated 27/09/23 in compliance of guidelines issued by the SCI. The society was re-apply for permanent registration under section 80G(5)(iii) of the IT Act, 1961 on dated 30/09/23. 3. The Society submitted its application for renewal before the expiration of the provisional registration certificate