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 referred to in sub-clause (a) of clause (24) of section 2.] for which is of the nature referred to in sub-section (4A) of section 11.] tax shall be charged on so much of the relevant income as is not exempt under section 11 for section

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)

trust wholly for charitable or religious purposes, [or which is of the nature referred to in sub-clause (iia) of clause (24) of section 2,] [or which is of the nature referred to in sub-section (4A) of section 11,] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

trust has violated provisions of section 13(1)(c) and 13(1)(d) of the\nIT Act 1961. As such, It has been detailed in the show cause notice\nthat the income should have been prima facie computed on a basis\nsimilar to the preceding year.\nThe assessee pleads that the view arrived at in the earlier year\nwas based

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

c) of sub-section (1) of section 16, any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, in so far as such income is applied or accumulated for application to such religious or charitable purposes as relate to anything done within the taxable territories, and in the case of property

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

charitable or religious purposes. (4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation to any income of a trust or an institution, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the trust or, as the case

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

Charitable Trust as "deposits" in its accounts, submission of the assessee that it was nothing but a loan given to the said Trust, for the purpose of its educational objects, has not been rebutted by the Revenue. Therefore it is held that CIT(Appeals) was justified in directing the A.O. to grant exemption claimed by the assessee under Sections 11

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)

trust which is derived by it from the property held wholly for charitable or religious purposes. From the plain reading of this proviso, it is evident that where the whole or any part of the relevant income is not exempt u/s 11 or 12 because of the provisions of the Section 13(1)(c

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

trust for personal benefit of the meaning trustee, Thus, the AO was of the view that the assessee had violated the provisions of sec, 13(1)(c)(ii) of the Act and sec, 11(5). Section 13(1)(c) of the Act has carved out an exception from exemption in cases where a part of income of a charitable

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)

trust wholly or in part only for such purposes under section 11(1) (a). (Kindly see paper book page no. 89 point no. 6 (iv)). 2.2. The return of income was processed under section 143(1)(a) of the Act on 15.11.2014 by the CPC Bangalore, however, the amount accumulated or set apart for application to charitable purposes

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

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

C. Parwal, CA, Ld. AR\nRespondent by\n: Ms. Alka Gautam, CIT, Ld. DR\nDate of hearing\n: 08/01/2025\nDate of pronouncement : 15/01/2025\n\nORDER\nPER GAGAN GOYAL, A.M:\n\nThis two appeals by the assessee is directed against the order of Ld. CIT(E), Jaipur\ndated 26.07.2024 passed u/s.12AB (1) (b) (ii) (B) and 80G (5) of the Income

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public; (b) in 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.”

section 11(2) r.w.r. 17 is mandatory and the same can be filed during the course of assessment proceedings. Specific reference was made to decision of the Hon’ble Calcutta High Court in the case of CIT vs. RajbahadurBishwesharlal Motilal Malwasie Trust, 195 ITR 825(Cal) and CIT vs. HardeodasAgarwalla Trust ( 1992) 198 ITR 511 (Cal), wherein it was held

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

C). Object for the Benefit of Particular Community and D). Non-Genuineness of the Activities. 3. The assessee being aggrieved with the same preferred the present appeal before us. We have gone through the order of the Ld. CIT (E), Jaipur alongwith the submissions of the assessee and grounds taken before us. It is observed that first objection

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)

c)\nIn CIT v. Kids-R-Kids International Education & Social Welfare Trust [2018] 99 taxmann.com 384\n(Punjab & Haryana), the Punjab and Haryana High Court held that the only requirement for granting\nregistration under section 10(23C) (vi) is the satisfaction of the prescribed authority with regard to the\ngenuniness of the activities of the assessee. Since the Principal

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (4) of section 12AA to refuse Registration U/s 12AA(1). Further, the Ld. CIT is not empowered to look into the issue whether the assessee has violated the provisions of section 13(1

M/S. DISHA DELPHI EDUCATIONAL SOCIETY ,NEW DELHI vs. PR.CIT, CENTRAL, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) ….. (b) …… (bb) [***] (c) in the case of a trust for charitable

DISHA DELPHI EDUCATION SOCIETY C/O- KALANI & CO. CA, 5TH FLOOR, KILESTONE BUILDING GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) ….. (b) …… (bb) [***] (c) in the case of a trust for charitable

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

1)(c) and\nsection 13(3) of the Act clearly states that if a trust carries out any transaction directly or\nindirectly for the benefit of the specified persons mentioned in Section 13(3), then the\nsaid trust will lose out on the exemption provided under Sections 11 and 12 of the IT Act.\nHere, Sh. Varnit Shanker is trustees

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

1)(c) and\nsection 13(3) of the Act clearly states that if a trust carries out any transaction directly or\nindirectly for the benefit of the specified persons mentioned in Section 13(3), then the\nsaid trust will lose out on the exemption provided under Sections 11 and 12 of the IT Act.\nHere, Sh. Varnit Shanker is trustees