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 Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

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 Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

Trust (Dharamshala) [2017]\n81 taxmann.com 49/247 Taxman 260 (Punj. & Har.)]\n3.4Shortcomings in functioning: Shortcomings in the functioning of society cannot be\nconsidered as lack of genuineness of activities of the society, therefore, registration\n22\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nunder section 12AA cannot be denied. [DIT (Exemption) v. Venkatesha Education\nSociety [2012] 48(1) ITCL

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

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

section 11(1)(d) of the Act. The ld. AR of the assessee further submitted that the ld. CIT(A) also erred in upholding the action of the AO in computing income at Rs.17,15,840/- as against nil income of the assessee. It was submitted that during the course of assessment proceedings details of corpus donation was given

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

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

Charitable Trust [2019] 102 taxmann.com 122 (Gujarat), held that lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by assessee-trust, would not be fatal to exemption claimed under section

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

Charitable Trust vs. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been made for the benefit of specified person Section 13(2): In some earlier years there was a miss happening with the assessee association that his president deliberately withdraw cash from association's bank account for his personal use in the name of other

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)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

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)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

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

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

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

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

102 and as per provisions of section 80G(4), the deduction claimed could not have exceeded 10% of the gross total income retumed/assessed. On this ground too, the claim of the assessee is not proper. 6.4 The appellant Has placed reliance on the judgement on Honourable Rajasthan high court in its own casein ay 2009-10 where the same issue

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

102 and as per provisions of section 80G(4), the deduction claimed could not have exceeded 10% of the gross total income retumed/assessed. On this ground too, the claim of the assessee is not proper. 6.4 The appellant Has placed reliance on the judgement on Honourable Rajasthan high court in its own casein ay 2009-10 where the same issue

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

102 and\nas per provisions of section 80G(4), the deduction claimed could not\nhave exceeded 10% of the gross total income retumed/assessed. On\nthis ground too, the claim of the assessee is not proper.\n6.4 The appellant Has placed reliance on the judgement on Honourable\nRajasthan high court in its own casein ay 2009-10 where the same issue

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

102 ITR 281 (SC) — reasons must be\nrecorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons\nwere communicated while passing order u/s 127 by the department and\nassessee made no compliance of the same. It is a case as per assessee the\nPAN was transferred from Delhi to Jaipur without her knowledge but when order\nu/s