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 instead of Religious Trust. 10 Mandir Shree Bhairav Ji Trust vs. CIT Exemption Also recently decided on 9.1.2013 by Hon’ble ITAT

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

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

charitable trust to another trust which carried out repair and renova- tion of Lord Vishnu's temple does not disentitle the petitioner-trust from renewal of its exemption

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

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

charitable trust to another trust which carried out repair and renova- tion of Lord Vishnu's temple does not disentitle the petitioner-trust from renewal of its exemption

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)

Charitable Trust 313/1, Dr. Sham Singh. Vs. CIT (Exemption) Chandigarh The\nCommissioner of Income Tax-Exemption, Jaipur. vide ITA No.653/Asr/2019

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

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

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

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

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

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.

charitable trust. Income derived from property held by such public trust as well as voluntary contributions received by the said trust are the subject-matter of exemptions

VED- VACHASPATI SHASTRI CHARITABLE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

The appeal is disposed of and the application u/s 80G of the Act, filed in Form 10AB, is restored to

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

Charitable Trust, Jaipur vs CIT Exemption trust, if so advised, could withdraw this appeal and even file fresh application by 30.6.2024 as per the time

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

charitable trust. Income derived from property held\nby such public trust as well as voluntary contributions received by the said trust are the\nsubject-matter of exemptions

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

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

charitable trust. Income derived from property held by\nsuch public trust as well as voluntary contributions received by the said trust are the subject-\nmatter of exemptions

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

exemption needed to be disallowed. It has therefore\nbeen noted in the show cause notice issued to the taxpayer that this is\na case of a trust where substantial expenses (primarily salary\npayments) have not been made for charitable

SAMYAK GYAN PRACHAR PRASAR TRUST,JAIPUR vs. CIT EXEMPTION, 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)

Exemption) has erred in rejecting the application filed by the Appellant Trust on the grounds that "religious trusts are not eligible under u/s 80G(5), which is incorrect and unlawful as appellant assessee is registered as Charitable

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

exemption. 14. In our opinion,\nthese observations have to be understood in the light of the facts before the\nSupreme Court in the case of Thanthi Trust (supra), wherein the trust carried\non the business of a newspaper and that business itself was held under trust.\nThe charitable

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

exemption. 14. In our opinion,\nthese observations have to be understood in the light of the facts before the\nSupreme Court in the case of Thanthi Trust (supra), wherein the trust carried\non the business of a newspaper and that business itself was held under trust.\nThe charitable

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

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

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

charitable trust. Income derived from property held by such public trust as well as voluntary contributions received by the said trust are the subject-matter of exemptions

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

Charitable Trust, C.I.T. (Exemptions), Vs. Rathi Dharamshala, Near Dhula Jaipur. House, Bapu Bazaar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj

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

exemption cannot be denied & no\napplication of section 68 to made.\nFurther DIT V/s Hans Raj Samark Society (2013) 35 Taxman.com 642 (Delhi) has\nalso confirmed the aforesaid views.\nPara 25.2 of circular no. 14/2006 dated 28.12.2006 has further clarified that-\nAnonymous donation made to wholly charitable and religious trust

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)

Trust on the ground that exemption u/s 11 is denied. 17 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR 6.2 Brief facts of the case are that during the year assessee paid donation of Rs.40,00,000/- to AmmaChandrawati Educational & Charitable

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

In the result, this appeal of the assessee stands allowed

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.

charitable activities may be a ground for refusing exemption only with respect to that part of the income but cannot be taken to be a synonym to the genuineness of the activities of the trust