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552 results for “charitable trust”

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Key Topics

Section 12A281Section 80G106Exemption83Section 1158Addition to Income34Section 143(3)26Section 2(15)26Section 1024Section 13(3)22

ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

In the result, the both appeals of the assessee are allowed for\nstatistical purposes

ITA 627/JPR/2024[NA]Status: DisposedITAT Jaipur04 Apr 2025

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

For Appellant: Shri Vikash Rajvanshi, C.AFor Respondent: Shri P.P. Meena, CIT-DR
Section 12ASection 80G

charitable objects of the trust. The objects of the trust are charitable in nature\n\n10\nITA No. 627 & 628/JPR/2024

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

ITA 537/JPR/2023[2018-19]Status: DisposedITAT Jaipur

Showing 1–20 of 552 · Page 1 of 28

...
Condonation of Delay21
Section 26320
Charitable Trust20
02 Jan 2024
AY 2018-19
For Appellant: Anoop Bhata CA &For Respondent: Shri Ajay Malik, CIT
Section 11Section 143(2)Section 143(3)Section 263

trust where substantial expenses (primarily salary\npayments) have not been made for charitable purposes and therefore\nthe trust has violated

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 427/JPR/2023[NA]Status: DisposedITAT Jaipur02 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Vikash Rajvanshi (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 80GSection 80G(5)

trust should be treated as Charitable Trust instead of Religious Trust. 10 Mandir Shree Bhairav Ji Trust vs. CIT Exemption

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust must be looked into and those objects could be either charitable or religious in nature or both charitable or religious

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

trust must be looked into and those objects could be either charitable or religious in nature or both charitable or religious

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

trust after applying the same for charitable or religious purposes in India. Therefore, the money applied by the trust for charitable

MULTAN JAIN SHWETAMBER SABHA,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, application of the Assessee is dismissed

ITA 1060/JPR/2016[]Status: DisposedITAT Jaipur30 May 2017

Bench: The Date Of Hearing.”

For Appellant: Shri Vivek Chattar (CA)For Respondent: Shri D.S. Kothari (CIT)
Section 12ASection 13Section 13(1)

charitable trust and charitable institution and if the trust was charitable as well as religious in nature, the assessee would

SHRI SUKH LAL RATHI CHARITABLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 504/JPR/2018[0]Status: DisposedITAT Jaipur06 Mar 2019
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Varinder Mehta (JCIT)
Section 11Section 12A

Charitable Trust Vs. CIT(E) the assessee Trust, absence of dissolution clause in the Trust document, the difference of name

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

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

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025
Section 12(1)Section 12ASection 80G

Charitable Trust v. CIT [2015] 61 taxmann.com 283\n(Chandigarh - Trib.), the assessee-trust filed an application for registration under

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 708/JPR/2024[2023-24 ]Status: DisposedITAT Jaipur20 Dec 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 12ASection 13

charitable trust. Income derived from property held by such public trust as well as voluntary contributions received by the said

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

ITA 155/JPR/2025[2025-26]Status: DisposedITAT Jaipur23 Sept 2025AY 2025-26

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

For Appellant: Mr. Ankit Chokshi, CA, Ld. AR (thro. VC)For Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12ASection 17

charitable trust and since the object and purpose of the trust was confined only to a particular religious community, the same

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

trust were not similar. • CIT vs. JK Charitable Trust (1992) ITR 31, 42 (All) A charitable purpose may be served

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 12ASection 2(15)Section 3

trust is being spent for charitable purposes or the trust is earning profit while granting registration. Since the assessee trust

SHRI KAILA DEVI TEMPLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, JAIPUR

In the result, the appeal filed by the assessee trust is allowed for statistical purposes

ITA 657/JPR/2017[2017-18]Status: DisposedITAT Jaipur03 Oct 2017AY 2017-18

Bench: The Ld Cit(E) On 22.12.2016 Seeking Approval Under Section 80G Of The Act. Shree Kaila Devi Temple Trust Vs. Vs. Cit(E)

For Appellant: Shri N.S. Vyas (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 12ASection 80GSection 80G(5)

trust is registered u/s 12AA of the Act as charitable and religious trust vide order issued by the ld CIT(E) dated

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

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

ITA 1185/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

charitable trust under the Rajasthan Public Trust Act, 1959 (refer clause (iv) PB 4). The trust is established on dt.28-

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20
For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

trust had been continuously doing charitable activities which are carried out in accordance with broader objects of the trust. Accordingly

LALITA DEVI SABOO CHARITABLE TRUST ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 212/JPR/2021[2017-18]Status: DisposedITAT Jaipur31 Aug 2022AY 2017-18
For Appellant: Written SubmissionFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 11(1)(d)Section 12ASection 143(3)Section 234B

Charitable trust-Exemption under s. 11-Corpus donation vis-a- vis violation of 5. 11(1)(d)-Assessee-trust received

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.A
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

ITA 290/JPR/2020[2011-12]Status: DisposedITAT Jaipur13 Jul 2021AY 2011-12
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Rajendra Singh (CIT)
Section 10Section 12ASection 154Section 24Section 263Section 297

trust is partly religious and partly charitable. As such, it appears to me that that part of the income of the trust

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

Charitable Foundation Trust (2012) 205 TAXMAN 0009 It has been held that Charitable trust Registration under S. 12A-Genuineness of-Refusal