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)

10(23C) irrespective of non-compliance of the Right to Education Act, 2009.\n(b) In Paramount Education Charitable Trust v. CIT [2015] 61 taxmann.com 283(Chandigarh - Trib.),\nthe assessee-trust filed an application for registration under section

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

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

section 10(23C) irrespective of non-compliance of the Right to\nEducation Act, 2009.\n\n(b) In Paramount Education Charitable Trust

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)

10 Mandir Shree Bhairav Ji Trust vs. CIT Exemption Also recently decided on 9.1.2013 by Hon’ble ITAT C” BENCH : BANGALORE vide ITA Nos.1082, 1083/Bang/2022 in case of Shri Shruthiparampara Gurukulam vs. ITO,Ward 3 Exemptions,Bengaluru ( vide PB page no 46 to 68). “ Moreover, the assessee-trust has carried on other charitable activities in the nature of relief

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

charitable activities u/s 2(15),\nit was granted registration u/s 12A - whether, the filing of audit report alongwith\nthe return filed in response to notice u/s 148 will entitle the assessee for benefit\nof computation of section 11 ? - HELD THAT:- We are of the view that, whether it\nis a case of a regular assessment or it is a case

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

charitable activities u/s 2(15),\nit was granted registration u/s 12A - whether, the filing of audit report alongwith\nthe return filed in response to notice u/s 148 will entitle the assessee for benefit\nof computation of section 11 ? - HELD THAT:- We are of the view that, whether it\nis a case of a regular assessment or it is a case

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

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

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

10) TMI 26 - BOMBAY High Court] followed - in case of contravention of Section 13(1)(d), maximum marginal rate of tax under Section 164(2), proviso is applicable only to that part of income of the Trust which has forfeited exemption and not the entire income – thus, the entire income of the respondent-Trust cannot be assessed

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

10 of the order wherein it is clarified that there is no change in the object and status of the trust since its registration and inception as public trust. The amendment was only with reference to the nature of trust in as much as in Rule 3 of the trust deed, it is mentioned that the trust would

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

charitable activities. Therefore, the Proviso 13th of Sec. 10(23C) is attracted. In the light of the discussion made above, exercising the power given under the above said Proviso, it is held that the activities of the Appellant are not genuine as being carried out beyond the approved objects and it is not an educational institution which is existing solely

RAJASTHAN STATE TEXT BOOK BOARD,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE, JAIPUR

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

Bench: Or At The Time Of Hearing.”

Trust, 101 ITR 234, was referred. The same is restricted to Section 2(15) of the Act, which is applicable for charitable purposes. However, the expression in Section 10

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

10. As per the Section 11 (1) of the Act of 1961, subject to provisions of Section 60 to 63, the income of the charitable or religious trust

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

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Charitable Trust v. Union of India [2010] 188 Taxman 402/327 ITR 73. In that case, Chief CIT, Chandigarh withdrew the exemption under section 10

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Charitable Trust v. Union of India [2010] 188 Taxman 402/327 ITR 73. In that case, Chief CIT, Chandigarh withdrew the exemption under section 10

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Charitable Trust v. Union of India [2010] 188 Taxman 402/327 ITR 73. In that case, Chief CIT, Chandigarh withdrew the exemption under section 10

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

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

trust, which were placed before us in the ‘statement of facts” which are as under: “1. Propagation and campaign of any sort of Religious and worldly cultivated activities, training and education, to maintain and administer Urdu English & Arabic Language cultivation and training, Cultivation of craft and industrial training. 2. To do welfare activities for upbringing and development of each section

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

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

trust, which were placed before us in the ‘statement of facts” which are as under: “1. Propagation and campaign of any sort of Religious and worldly cultivated activities, training and education, to maintain and administer Urdu English & Arabic Language cultivation and training, Cultivation of craft and industrial training. 2. To do welfare activities for upbringing and development of each section

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

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 of providing essential\nhealthcare and physiotherapy services to children suffering from various\ndevelopmental disorders at large using the various scientific approaches without\nany discrimination of caste, creed or colour. The assessee trust is providing the\ntreatment to children

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

Section 11(1) of the Act confers exemption from tax only where the property is itself held under trust or other legal obligation; it does not apply to cases where a trust or legal obligation is not created on any property but only the income derived for a charitable or religious purpose. Surplus funds of a trust, which was claimed

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

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 of providing essential\nhealthcare and physiotherapy services to children suffering from various\ndevelopmental disorders at large using the various scientific approaches without\nany discrimination of caste, creed or colour. The assessee trust is providing the\ntreatment to children

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.

Section 11 of the Act made by the Appellant Trust Towards the charitable objects of the Appellant Trust. 8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing various expenditures incurred by Appellant Trust in entirety. 9. Under the facts and circumstances of the case