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

section 115BBC was for a wholly religious trust, or a wholly\nreligious and charitable trust ie mixed purpose trust. It was pointed out to the\nA/R that the appellant was not eligible as a wholly religious and charitable\ntrust. On perusal of the objects of the trust, it is noted that the trust is created\nfor the caste Swankar

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

charitable or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

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

10B but in the following words:\n“04. In view of above discussion assessee's claim of registration section 12AB is\nliable\nto be rejected and thus being rejected on following grounds:\n• Registration under Rajasthan Public Trust Act, 1959.\n• Benefited to interested persons.\n8\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi 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

charitable or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

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

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

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

charitable trust registered under section 12A, filed its return of income declaring income of certain amount - Assessee had not furnished audit report in Form No.10B - Thus, Assessing Officer denied exemption to assessee trust - Thereafter, assessee filed audit report in Form No. 10B

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)

Charitable Trust on the ground that exemption u/s 11 is denied. 4. The Ld. CIT(A), NFAC has erred on facts and in law in neither allowing the capital expenditure and repayment of loan claimed as application of income of Rs. 62,31,505/- nor depreciation of Rs. 60,13,003/- on the addition to fixed asset made during

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

10B was also filed along with the ITR: Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts

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

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

Trust the case falls under the category of last limb of charitable purpose defined in section 2(15) i.e.advancement of any other object of general public utility. The section 2(15) was amended vide Finance Act, 2008 and proviso was added as under- "Provided that the advancement of any other object of general public utility shall not be a charitable

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

Trust the case falls under the category of last limb of charitable purpose defined in section 2(15) i.e.advancement of any other object of general public utility. The section 2(15) was amended vide Finance Act, 2008 and proviso was added as under- "Provided that the advancement of any other object of general public utility shall not be a charitable

SHREE KRISHNA GAUSHALA,RAMGARH SHEKHAWATI SIKAR vs. INCOME TAX OFFICER (EXEMPTION), WARD-II JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes with no orders as to cost

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 399/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shree Krishna Gaushala Ramgarh Shekhawati Sikar cuke Vs. The ITO (Exemption) Ward -II Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 5144H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Saurv Harsh, Advocate jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25/09/2024 mn?kks"k.kk

charitable purposes. If the investment was made to set aside funds for future use for specific purpose of the trust, the same ought to have been done as per the provisions of section 11(2) by filing Form No. 10B

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

charitable trust registered under Section 12A of the Act had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form No. 10B

RAJASTHAN MEDICAL RELIEF SOCIETY,ADMINISTRATIVE BLOCK vs. ITO EXEMPTION WARD, CR BUILDING

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections 11 and 12 of the Act. 5.1 The appellant is a registered charitable trust. It filed return on 31.03.2019 (as against due date for filing 31.08.2018) declaring Nil income. As per the appellant, the claim of exemption u/s 11 was denied in the intimation dated 17.10.2019 due to non filing of audit report in Form 10B

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

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

charitable activities and bills/ vouchers, the trust\nsociety as organised--------” (page 3 of Id. CIT –form 10AD)\nThus the Id. CIT has himself observed submissions of bills and vouchers by the\nassessee and therefore, subsequent allegation of not submitting bills/vouchers is\ncontrary to the facts on record\nTherefore, in the light of the above facts and circumstances of the case

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.”

Trust—Charitable purposes—Denial of registration— Application for registration sought by assessee society u/s 12A came to be rejected on ground that its activities were not charitable within meaning of s. 2(15) and audit report was not filed in Form 10B— However, ITAT directed CIT(E) to grant registration—Held, Madras High Court in Director of Income Tax (Exemptions

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)

10B for the registration u/s 12A(1)(ac) (ii) on dt. 21.06.2024." However, application in form 10AB for registration u/s 12A(1)(ac) (iii) was filed on 29.06.2024. Further, on page no. 3, the assesse itself has stated that application was filed in Form B for registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section

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)

10B is mentioned in explanation (ii) of section 44AB which is as under: [ii. "specified date" in relation to the accounts of the assessee of the previous year relevant to an assessment year, means [date one month prior to][ the due date for furnishing the return of income under sub-section (1) of section 139]]]’’ 5.3.3 The question of delayed

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

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