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

income u/s.11(1) of the I.T. Act and there is\na distinction between the objects of a trust and the powers given to the trustees\nto effectuate the purpose of the trust. Though the objects of the trust were\ncharitable, they were mere powers conferred upon the trustees to carry on the\nbusiness and the profits from such business would

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

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

additions made by the Assessing\nofficer.\n\nThe provisions of Section 12A state that if registration has been granted to a trust or institution under\nSection 12AA, the provisions of Sections 11 and 12 shall apply in respect of any income derived from\nproperty held under trust of any assessment year preceding the aforesaid assessment year, for which\nassessment proceedings

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

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

income u/s. 11(1) of the I.T. Act and there is\na distinction between the objects of a trust and the powers given to the trustees\nto effectuate the purpose of the trust. Though the objects of the trust were\ncharitable, they were mere powers conferred upon the trustees to carry on the\nbusiness and the profits from such business

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

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

Additionally, it is most humbly submitted that the present financial situation of the trust is not sound. Currently, the trust is not generating any surplus income and is operating under a financial deficit. All the funds available with the trust have already been utilized for the charitable

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

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

Additionally, it is most humbly submitted that the present financial situation of the trust is not sound. Currently, the trust is not generating any surplus income and is operating under a financial deficit. All the funds available with the trust have already been utilized for the charitable

GOLDEN INDIA FOUNDATION,JAIPUR vs. ITO,EXEMPTION WARD,, AJMER

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 98/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Golden India Foundation AA-13, Jay Ambey Nagar, Opp. Old Jaipur Hospital, Tonk Road, Jaipur cuke Vs. The ITO Exemption- Ward Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTG 3675 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Da

additional raised during the course of hearing. Brief facts of the case are that the assessee filed the return for the assessment year 2016-17 declaring NIL total income and the ITR was filed in the status of AOP (Trust). From the assessment order, it is noted that the trust is registered under section 12AA of the Act whose objects

SHREE KRISHNA GAUSHALA,RAMGARH SHEKHAWATI SIKAR vs. INCOME TAX OFFICER (EXEMPTION), WARD-II JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes with no orders as to cost

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 399/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shree Krishna Gaushala Ramgarh Shekhawati Sikar cuke Vs. The ITO (Exemption) Ward -II Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 5144H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Saurv Harsh, Advocate jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25/09/2024 mn?kks"k.kk

charitable trust engaged in the running a cow-shelter. The return of income was filed declaring nil income. However, assessment was completed u/s 143(3) of the Act thereby assessing total income at Rs.42,29,310/- and making addition

SHRI MERH KSHTRIYA SABHA,AJMER vs. CIT(APPEALS), DELHI

Charitable Trust, it is noted that in that case, the\nassessee had submitted the details of identity of the its donor's but the\nAssessing Officer was not satisfied with the creditworthiness of the donors as\ndiscussed in para 5 of the order of ITAT. The addition was made in this case\nu/s 68 of the Income

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

Charitable Trust on the ground that exemption u/s 11 is denied. 4. The Ld. CIT(A), NFAC has erred on facts and in law in neither allowing the capital expenditure and repayment of loan claimed as application of income of Rs. 62,31,505/- nor depreciation of Rs. 60,13,003/- on the addition

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

charitable purposes.\nFurther the trust has claimed a high amount of salary in the current year, which is\nexcessive and disallowable. Additionally, heavy amounts of rent have been paid to\nspecified persons, but there is no record of whether the properties were actually\nused by the trust or if the payments were reasonable. The trust also owns luxury\nvehicles that

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

additions made by the Learned Assessing Officer also do not stand the test of law. Hence the Learned Assessing Officer has erred in disallowing the exemption u/s 11 of the Income Tax Act, 1961 claimed by the assessee .The assessee has not violated any condition laid down in provisions of section 13 of the Income Tax Act, 1961. The provisions

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

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

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

charitable trust eligible for registration fulfilling conditions u/s 80G(5)(iii) ( vide PB page no 69 to72). Hence your Honor is requested to grant the approval u/s 80G and justice should be imparted in the favour of assessee. SUBMITTING ACCORDINGLY WITH THE WARMEST REGARD & PRAY FOR JUSTICE.” 6. The ld. AR of the assessee in support of the written submission

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

charitable purpose created or established after\nthe commencement of this Act, has applied any part of its income for the benefit of any\nparticular religious community or caste; or\n(e) any activity being carried out by the trust or institution,—\n(i) is not genuine; or\n(ii) is not being carried out in accordance with

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

Addition- Rs. 7,20,000/-) The assessee has furnished inaccurate particulars of income and concealed income, therefore, penalty proceedings u/s 271(1)(c) r/w 274 are initiated separately 3.3 Revocable Trust:- On perusal of the trust deed it is noticed that in the trust deed there is no clause which can justify the recoverability of the trust as such

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

charitable or religious purpose. That the said disallowance has been made despite the same has been accumulated in the manner as provided in section 11(5) of the Act read with Rule 17 of the Income Tax Rules. Your honour is requested to kindly allow the relief and delete the entire addition. 13 SETH R B MOONDHRA MEMORIAL CHAIRTABLE TRUST

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

addition of Rs. 1,86,29,94,499/- made by the Ld.AO to the total income of the Appellant Trust in respect of surplus from income and expenditure account 6. Under the facts and the circumstances of the case and in law, the Ld. CIT has erred in upholding the action of Ld. AO in requiring the account

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

addition of Rs. 1,86,29,94,499/- made by the Ld.AO to the total income of the Appellant Trust in respect of surplus from income and expenditure account 6. Under the facts and the circumstances of the case and in law, the Ld. CIT has erred in upholding the action of Ld. AO in requiring the account

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Income Tax (Exemption

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

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

Charitable Trust,\nKalani & Co., 5th Floor, Milestone Building\nGandhi Nagar Turn, Tonk Road,\nJaipur - 302 015.\nPAN No.:AADTT8776F\nAppellant\n\nVs.\n\nCIT Exemption,\nJaipur - 302 015.\nRespondent\n\nAppellant by\n: Mr. P. C. Parwal, CA, Ld. AR\nRespondent by\n: Ms. Alka Gautam, CIT, Ld. DR\nDate of hearing\n: 08/01/2025\nDate of pronouncement : 15/01/2025\n\nORDER