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

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

charitable activities. The assessee is also registered under the Rajasthan Public Trust Act, 1959. The application for the registration of the trust u/s. 12AB was rejected on three counts. First one non submission of original copy of original deed. Object clause of the assessee is for caste / community and non-genuineness of activities and non-compliance by the assessee

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

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

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

natural justice and various other statutory reasons, thus deserves to be quashed.” 3. The brief fact of the case is that the assessee filed an online application on 27.09.2023 in Form No. 10AB seeking registration u/s 12AB of the Act, 1961. While dealing with that application so filed by the assessee ld. CIT(E) issued a letter / notice dated

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

natural justice.\n4. The assessee, registered under the Rajasthan Society Registration Act,\n1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The\nsociety help to poors and needy persons. The society's object and acitivity is fully\ncharitable. Recognized as a charitable

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

natural justice. 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

natural justice. 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

natural justice. 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

natural justice. 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

natural justice was violated which renders the proceedings void ab initio. Section 12AA(1) empowers the AO to call for such documents or information from the Trust and to make such inquiries necessary in order to satisfy himself about the genuineness of activities of the Trust. The only responsibility entrusted is to satisfy about the objects of the Trust

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

nature justice one more opportunity was provided vide this office letter No. 8018, dated 01/07.02.2018. The applicant trust was requested to produce/ file the following:- • Produce Original PAN/RC/Trust Deed for verification. • File clarifications regarding difference in name of Trust between PAN Card and Application Form 10A/RC/Deed of the Trust. • Produce final account for F. Y. 2016-17. • File ID proof

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.

natural justice. (iv) Without prejudice, it is respectfully submitted that it could not be a ground to draw the inference that the activities of the assessee- society are not being carried out in accordance with the objects of the society or that no genuine activities are being carried on by assessee. Without any admission, it is stated that

MANCAN FOUNDATION,UDAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1092/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :.................. Cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/O-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, Jln Marg, Jaipur- 302015. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaftm 7600 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Pramod Patni (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 29/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Jaipur (In Short, The Cit(E)) Dated 27/06/2019 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Taken Following Grounds: “1. The Learned Commissioner Of Income Tax Has Grossly Erred In Fact As Well As In Law In Rejection The Application For Registration U/S. 12Aa Of Income Tax Act, 1961 Of The Appellant Company:

justice and equity in the interest of the Trust and its objects of charitable nature viz., Cancer awareness and guidance

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

natural justice. 4. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and activity is fully charitable

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

natural justice. 4. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and activity is fully charitable

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

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

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

natural justice. 4. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and activity is fully 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 activities and bills/ vouchers, the trust society as organised--------” (page 3 of ld. CIT –form 10AD) Thus the ld. CIT has himself observed submissions of bills and vouchers by the assessee and therefore, subsequent allegation of not submitting bills/ vouchers is contrary to the facts on record Therefore, in the light of the above facts and circumstances

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

justice the assessee be granted one more opportunity of hearing to present its case. Accordingly, in the facts and circumstances of the case, we recall the impugned order dated 9th December, 2019 and direct the Registry to fix the appeals of the revenue for fresh hearing and adjudication on 14th April, 2020. Notice of hearing be issued to the parties

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

justice the assessee be granted one more opportunity of hearing to present its case. Accordingly, in the facts and circumstances of the case, we recall the impugned order dated 9th December, 2019 and direct the Registry to fix the appeals of the revenue for fresh hearing and adjudication on 14th April, 2020. Notice of hearing be issued to the parties