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

10A prescribed by r. 17A of the IT Rules, 1962 before the expiry of one year from the date of the creation of the trust or the establishment of the institution, whichever is later. The same has to be made by the person in receipt of the income of the trust. Chief CIT or CIT under proviso

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

Sections 11 and 12 of the Act. The ld AR has pointed out that the ld. CIT(E) has refused to grant of registration U/s 12A of the Act on four points comprising non-furnishing of the original document of creation of ITA 504/JP/2018_ 3 Shri Sukh Lal Rathi Charitable Trust Vs. CIT(E) the assessee Trust, absence of dissolution

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.

section 12A read with rule 17A and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable

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.

section 12AA(3) and he has to consider two conditions for rejection of registration granted (i) the activities of the trust are not genuine, (ii) are not being carried out in accordance with the objective of trust as the case may be .The Id CIT has not found any infirmity in the activities carried

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.

section 12AA(3) and he has to consider two conditions for rejection of registration granted (i) the activities of the trust are not genuine, (ii) are not being carried out in accordance with the objective of trust as the case may be .The Id CIT has not found any infirmity in the activities carried

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.

section 12AA(3) and he has to consider two conditions for rejection of registration granted (i) the activities of the trust are not genuine, (ii) are not being carried out in accordance with the objective of trust as the case may be .The Id CIT has not found any infirmity in the activities carried

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

charitable activities.\n(iii)\nin holding that the Assessee is carrying our non-genuine activities.\n(iv) in invoking Section 40A(3) against the Appellant.\n9.\nThe appellant craves leave to add, amend and modify all or any ground of appeal\non or before the date of hearing.\"\n3.\nSuccinctly, the fact as culled out from the records is thatin

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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT 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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

charitable trust running a veterinary college in the name of Apollo College of Veterinary Medicine. It is registered U/s 12AA vide order no. 29/8/2003-04/723 dated 27.06.2003. For the year under consideration, the assessee trust filed its return of income on 29.09.2008 declaring total income at Rs. NIL. The case of the assessee trust was selected for scrutiny and the assessment

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

charitable. The provisions of Section 2(15) were invoked for denying the registration u/s 12AA. The action of the ld. LD. CIT(Exemptions) is illegal, unjustified, arbitrary and against the facts of the case. Appropriate relief may please be granted. 5. The hearing of the appeal was concluded through video conference by both the parties in view of the prevailing

RADHEY SHYAM MANDIR TRUST,JHALAWAR vs. CIT(EXEMPTION), JAIPUR

section 12A for registration of a charitable or religious trust or institution shall be made in duplicate in Form No. 10A

RAJASTHAN CREATIVE ALLIANCE NETWORK,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

10A was filed on 04.09.2020 which was rejected by ld. CIT (Exemption) vide order dated 30.03.2021. It was submitted that the ld CIT(Exemption) has rejected the application for the sole reason that the applicant company has not undertaken any activity of charitable nature. In this regard, it was submitted that there is no requirement under the law for undertaking

RAJASTHAN CREATIVE ALLIANCE NETWORK,JAIPUR vs. CIT(EXEMPTION), JAIPUR

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

10A was filed on 04.09.2020 which was rejected by ld. CIT (Exemption) vide order dated 30.03.2021. It was submitted that the ld CIT(Exemption) has rejected the application for the sole reason that the applicant company has not undertaken any activity of charitable nature. In this regard, it was submitted that there is no requirement under the law for undertaking

RUDRAKSH PROFESSIONAL EDUCATION TRUST,JAIPUR vs. CIT(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)

section 12A for registration of a charitable or religious trust or institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:- (i) Form No. 10A

M/S BALAJI CHARITABLE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 39/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :...................... M/S Balaji Charitable Trust, Cuke Cit(Exemptions), Vs. 117, Industrial Area, Jhotwara, Jaipur Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatb 2683 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Anant Kasliwal (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Shri Sanjay Dhariwal (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/03/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 14/03/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemptions), Jaipur Dated 23/03/2021 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (In Short, The Act) Wherein Following Grounds Have Been Raised.

10A, filed on the same date. 3. Because, the order impugned, unless withdrawn, shall result in gross injustice to the petitioner as also its donors, without there being any deficiency/violation in the working of the humble appellant trust. The humble appellant craves leave of this Hon’ble Tribunal to add, to alter, amend or substitute any of the aforesaid grounds

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

In the result, the appeal of the assessee is allowed

trust but does not include the Central 47 M/s Singhania University vs. CIT(E) Government. It would be appropriate to mention here that as per section 2(m) of IMC Act, "University" means any University in India established by law and having a medical faculty. Since the Singhania University is created by law, therefore, it is covered under the definition