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)

1)(b), read with section 12A, the concerned Commissioner/Director is not required to examine\nquestion whether the trust has actually commenced and has, in fact carried on charitable

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)

section u/s 147/148 of 1.T. Act, 1961 & reopened the case. That the Ld. CIT(A) also erred in upholding the action of Ld. A.O. for reopening of Assessment. 2 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR 2. That the Ld. A.O. grossly erred on Law and Facts in not accepting the order of Higher Authorities

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

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

Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under section 12A of the Act, and the provisions of section 13(1

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

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

Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under section 12A of the Act, and the provisions of section 13(1

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

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

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

1)(b), read with section 12A, the concerned Commissioner/Director is not\nrequired to examine question whether the trust has actually commenced and has, in fact\ncarried on charitable

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

12A(1)(ac) of\nthe Act and sunset clause has been inserted under section 12AA(5) w.e.f. 01.04.2021 and\nnew section 12AB has been inserted.\nA.\nKey Prospective Amendments in the Law by Finance Act 2022\n3.\nFinance Act, 2022 introduced new section for taxing the benefits provided to\nrelated persons will be treated as “specified income" and will

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

1, Nashik [2015] 53\ntaxmann.com 436 (Pune - Trib.)/[2015] 67 SOT 332 (Pune - Trib.) (URO)/[2015] 173\nTTJ 54 (Pune - Trib.)[31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

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.”

12A registration on the misappropriation of fund by other persons, which is also incorrect. He has relied upon the following decision: CIT V/s State Urban Development Agency (Suda) (2013) 85 CCH 0179 All HC. CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust (2012) 205 TAXMAN 0009 Kunhitharuvai Memorial Charitable Trust vs. CIT(Central) (2017) (1) TMI 1671 (Cochin

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

1, Nashik [2015] 53\ntaxmann.com 436 (Pune - Trib.)/[2015] 67 SOT 332 (Pune - Trib.) (URO)/[2015] 173\nTTJ 54 (Pune - Trib.)[31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

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)

12A of the Act as charitable trust. Consequently, the approval under section 80G of the Act is to be granted. It is ordered accordingly. In the result, the appeals filed by the assessee-trust are allowed.” last para The CIT (Exemptions) did not appreciate the fact that Trusts main objectives are carry out the charitable and, public welfare activities without

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.

12A, read with section 12AA for 3 MSB Educational Society availing the exemption under section 11.The Commissioner opined that the assessee was a charitable trust and since the object and purpose of the trust was confined only to a particular religious community, the same would attract the provisions of section 13(1

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

12A of the Act of 1961, the reference to the provisions germane to the lis between the parties, would be apposite. 10. As per the Section 11 (1) of the Act of 1961, subject to provisions of Section 60 to 63, the income of the charitable or religious trust

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Charitable Activities of the assessee trust could not be verified. Therefore, ld.CIT(E) was right in rejecting the application of the assessee for registration u/sec.12AB read with section 12A of the Act. Aagaz Samajik Vikas Sanstha [A] Not registered under Rajasthan Public Trust Act, 1959 : 4.4 It is observed that ld.CIT(E) in the rejection order stated that assessee

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Charitable Activities of the assessee trust could not be verified. Therefore, ld.CIT(E) was right in rejecting the application of the assessee for registration u/sec.12AB read with section 12A of the Act. Aagaz Samajik Vikas Sanstha [A] Not registered under Rajasthan Public Trust Act, 1959 : 4.4 It is observed that ld.CIT(E) in the rejection order stated that assessee

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)

1 (at page no. 88), the details is given that the return was filed u/s 12. 3.3. The FORM NO. 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

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

Charitable Society, Kota.\nare reproducing herein below the relevant provisions of section 12AB of the Act\nas under:\nProcedure for fresh registration.\n12AB. (1) The Principal Commissioner or Commissioner, on receipt of an\napplication made under clause (ac) of sub-section (1) of section 12A, shall,\n(a) Where the application is made under sub-clause (i) of the said

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

1) of the\nAct, towards its charitable and educational purposes and hence cannot be doubted\nto be as a valid mode of investment as per Section 11(5)(x) of the Act.\n56. Per Contra, the Ld. CIT DR submitted that the Ld. CIT(E) was justified in\nobserving that Society is purchasing luxurious flat for the benefit

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

charitable and religious purposes, not exclusively for a particular community.", "result": "Allowed", "sections": ["11", "12", "12A", "12AA", "13(1)(b)", "2(15)"], "issues": "Whether the CIT(E) erred in rejecting the assessee's application for registration under Section 12AB, and whether the trust