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)

charitable or religious trust or institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:- (i) Form No. 10A in case of application under[sub-clause (i) or item (A) of sub- clause) (vi) of clause (ac) of sub-section (1) of section 12A to the Principal Commissioner or Commissioner authorised by the Board

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ac) of sub-section (1) of section\n12A rejecting such application and also cancelling its\nregistration;\nin a case referred to in sub-clause (iv) or in item (B) of sub-\nclause (vi) of sub-section (1) of section 12A, rejecting such\napplication,\nafter affording a reasonable opportunity of being heard;\nIn the matter, it is submitted that from

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

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

12. Thus, where the income of a trust is eligible for exemption under s. 11, the eligibility for claiming exemption ought to be tested on the touchstone of the provisions of s. 13. In the instant case, it being established that the respondent-trust is a public charitable and religious trust eligible for claiming exemption under s. 11, it becomes

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

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

12. Thus, where the income of a trust is eligible for exemption under s. 11, the eligibility for claiming exemption ought to be tested on the touchstone of the provisions of s. 13. In the instant case, it being established that the respondent-trust is a public charitable and religious trust eligible for claiming exemption under s. 11, it becomes

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ac) of sub-section (1) of section\n12A rejecting such application and also cancelling its\nregistration;\nin a case referred to in sub-clause (iv) or in item (B) of sub-\nclause (vi) of sub-section (1) of section 12A, rejecting such\napplication,\nafter affording a reasonable opportunity of being heard;\nIn the matter, it is submitted that from

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.

ac)(vi) of the Act vide dated: 06.03.2023. After detailed deliberation on the issue between the office of the Ld. CIT (E), Jaipur and the assessee finally application of the assessee was rejected alongwith withdrawal of provisional registration granted earlier as mentioned (supra) on the following grounds: A). Non-Registration under the RPT Act, 1959; B). Grounds of Profitability

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)

ac) of sub-section(1) of section 12A of the Income Tax Act valid from AY 2022-23 to AY 2026-27. The assessee Trust had filed from 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. But Our Trust was rejected under Sec 80G considering

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

ac) of subsection (1) of section 12A rejecting such application and\nalso cancelling its registration;\n(II) In a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of\nsub-section (1) of section 12A, rejecting such application, after affording a\nreasonable opportunity of being heard.\n4. The relevant provisions reproduced (supra) in bold

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

12 by invoking the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(g). As submitted above, the assessee trust did not pay excessive salary to its specified persons and, therefore, the exemption cannot be withdrawn by invoking the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(g). Alternatively, it is submitted that, without agreeing, even

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered: Provided further that where registration has been granted to the trust or institution under section 12AA or section 12AB], then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust

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)

ac) of sub section (1) of section 12A. This application was rejected for three reasons as would appear from the last page of the order passed by the ld. CIT (Exemption) (herein after referred to as the CIT) precisely on the following three grounds: a. Discrepancy in dissolution clause-trust is revocable b. Object for the benefit of the particular

CARELEAVERS INNER CIRCLE FORUM,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

trust deed, the applicant is also involved in doing business activity and cannot be classified as charitable, and rathr, it is doing such business thereby violating the law. 8. Ld. AR for the appellant has submitted that after passing of the impugned order, the applicant-appellant has presented an application to the Ministry of Cooperate Affairs for approval

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust Khata No. 283 New, 283 Old, 283 Khasra No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None राजस्व की ओरसे / Revenue by: Shri Rajesh Ojha, CIT-DR सुनवाई की तारीख/Date of H

section 12(1)(ac) (vi) as the objectives of the trust are for betterment of each and every creature irrespective of caste, creed, etc. 8) The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable Commissioner, Exemption

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust बनाम | The CIT-Exemption, Khata No. 283 New, 283 Old, 283 Khasra Vs. Jaipur. No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None प्रत्यर्थी / Respondent राजस्व की ओरसे /

section 12(1)(ac) (vi) as the objectives of the trust are for betterment of each and every creature irrespective of caste, creed, etc. 8) The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable Commissioner, Exemption

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

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

ac)\nof sub section (1) of section 12A. This application was rejected for three reasons\nas would appear from the last page of the order passed by the Id. CIT\n(Exemption) (herein after referred to as the CIT) precisely on the following three\ngrounds:\na. Discrepancy in dissolution clause-trust is revocable\nb. Object for the benefit

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed for

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

ac)(vi) of the Act by invoking the provisions of section 12AB(1)(b)(ii)(B) of the Act on the ground that the appellant is not registered under Rajasthan Public Trust Act, 1959 and further on the ground that the activities of the appellant are not genuine+. In this regard, we humbly submit as under: With Regard to Registration

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR, JM, आयकरअपील सं. / ITA Nos.588 & 589/JPR/2025 निर्धारणवर्ष / AssessmentYear :2024-25 | D.S. Foundation | बनाम | CIT Exemption | |------------------------------------|------|---------------| | Office No. 20 Shrinath Mall, | Vs. | Jaipur | | Near Bajrang Garh Krishna Ganj, | | | | Ajmer | | | | स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAETD 3273 C | | | | अपीलार्थी / Appellant | | प्रत्यर्थी / Respondent | निधर्धारित

charitable objectives of the trust. 5.The assessee has already submitted all the requisite details as and when required by the commissioner exemption. 6. The assessee has always been co-operative with the department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

charitable objectives of the trust. 5.The assessee has already submitted all the requisite details as and when required by the commissioner exemption. 6. The assessee has always been co-operative with the department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac