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)

aa) of sub- section (1) of Section 12A. As per the procedure laid down, the registration shall be granted by the Commissioner on being satisfied about the objects of the trust or institution and genuineness of its activities. By virtue of provisions of sub-section (3) of Section 12AA, where a trust or institution has been granted registration under clause

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

1. The ld. CIT(A) has erred on facts and in law in rejecting the application of assessee for grant of registration U/s 12AA of Income Tax Act, 1961. 2. The assessee craves to amend, alter and modify any of the grounds of appeal. ITA 504/JP/2018_ 2 Shri Sukh Lal Rathi Charitable Trust Vs. CIT(E) 3. Necessary cost

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

charitable or religious trusts, etc.— An application under clause (aa) of sub-section (1) of section 12A for registration of a charitable

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

charitable in nature.\nThe audited financial statements of accounts signed by independent Statutory Auditor are also\navailable on record (PB 38-43) as admitted by the Ld. CIT(E). Further, the objects are admittedly\ncharitable in nature as per S. 2(15) of the Act.\n5.3 The ld. CIT(E) could not raise any other adverse issues and felt satisfied

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALA JI AMER,JAIPUR vs. ITO (EXEMPTION), WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

1)(b) r.w.s 254 of the Income tax act, 1961 dated 19.07.2018 granted registration u/s 12AA as Religious trust w.e.f. 1.04.2015. (Copy of order is enclosed) Digamber Jain Mandir Shri Neminath Ji Sanwalaji Amer vs. ITO The Assessmentu/s 143(3) was completed by the Ld. A.O. for the A.Y. 2007-08 on 20/03/2015and that time the application for grant

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

1)(b) r.w.s 254 of the Income tax act, 1961 dated 19.07.2018 granted registration u/s 12AA as Religious trust w.e.f. 1.04.2015. (Copy of order is enclosed) Digamber Jain Mandir Shri Neminath Ji Sanwalaji Amer vs. ITO The Assessmentu/s 143(3) was completed by the Ld. A.O. for the A.Y. 2007-08 on 20/03/2015and that time the application for grant

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

1)(b) r.w.s 254 of the Income tax act, 1961 dated 19.07.2018 granted registration u/s 12AA as Religious trust w.e.f. 1.04.2015. (Copy of order is enclosed) Digamber Jain Mandir Shri Neminath Ji Sanwalaji Amer vs. ITO The Assessmentu/s 143(3) was completed by the Ld. A.O. for the A.Y. 2007-08 on 20/03/2015and that time the application for grant

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

1)(b) r.w.s 254 of the Income tax act, 1961 dated 19.07.2018 granted registration u/s 12AA as Religious trust w.e.f. 1.04.2015. (Copy of order is enclosed) Digamber Jain Mandir Shri Neminath Ji Sanwalaji Amer vs. ITO The Assessmentu/s 143(3) was completed by the Ld. A.O. for the A.Y. 2007-08 on 20/03/2015and that time the application for grant

BHARITAYA JAIN SANGHATANA,KOTA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Bench: this Appellate Tribunal. 3. Arguments heard. File perused. 4. It may be mentioned here that earlier on 07.08.2024 on behalf of the appellant, a paper book was submitted with Index depicting 21 documents. Today, fresh Index to the said paper book consisting of only 20 documents has been furnished. Copy supplied to Ld. DR for the Department.

AA DTB6311J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Sidhartha Ranka, Adv & Miss. Swatika Jha, Adv. jktLo dh vksjls@Revenue by: Ms. Alka Gautam (CIT) lquokbZ dh rkjh[k@Date of Hearing :19/09/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 20/09/2024 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER. Appellant claims itself

RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

12A of the I.T. Act, 1961, filed\nits return of income for the A.Y. 2016-17 claiming the benefits under\nsections 11 and 12 of the Income Tax Act, 1961 declaring Nil income.\nIn the assessment order passed by the Ld. Assessing Officer on\n13.12.2018, the total income was assessed at Rs. Nil only, however, it\nwas held that \"during

SHRI BABA BALAKNATH SEVA SANSTHAN,JAIPUR vs. THE CIT EXEMPTION, JAIPUR

Appeals are disposed of

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

charitable purposes”. Learned AR for the appellant has pointed out that in the MOA/deed, it has been specifically mentioned that the activities or objects of the trust specified therein would not be to earn profit. In India Trade Promotion Organisation v. DGIT, 371 ITR 333, Hon’ble High Court of Delhi while upholding the constitutional validity of the proviso

SHRI BABA BALAKNATH SEVA SANSTHAN,JAIPUR vs. THE CIT EXEMPTION , JAIPUR

Appeals are disposed of

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

charitable purposes”. Learned AR for the appellant has pointed out that in the MOA/deed, it has been specifically mentioned that the activities or objects of the trust specified therein would not be to earn profit. In India Trade Promotion Organisation v. DGIT, 371 ITR 333, Hon’ble High Court of Delhi while upholding the constitutional validity of the proviso

BHARTIYA SHIKSHA PRACHAR SAMITI TONK,TONK vs. CIRCLE(EXEMP.), JAIPUR, JAIPUR

Bench: Learned Cit(A), Feeling Dissatisfied With The Assessment Order Dated 06.12.2018. Assessment Was Framed By The Assessing Officer. By Way Of Assessment Order, The Assessing Officer (Exemption Circle), Jaipur Computed The Total Income Of The Assessee As Under:- “7. Subject To Above, The Total Income In This Case Is Computed As Under:- Gross Receipts As Per Income & Expenditure A/C Rs. 8,20,85,351/- Less: Revenue Expenditure As Per Income & Expenditure Account Rs. 6,28,43,345/- Rs. 1,92,42,006/- Total Income Rs. 1,92,42,006/- Rs. 1,92,42,010/-“ Rounded Off

1,92,42,005/-, u/s 10(23C)(iiiad) and other provisions of Section 10. Said computation is available at page 81 of the paper book submitted by the assessee on 30th July, 2024. 7. As noticed above, the Assessing Officer observed in the assessment order that the assessee had no certificate of registration u/s 12A of the Act. He also

SHRIMAD DAYANAND SHIKSHA SAMITI,BHILWARA vs. CIT(E), JAIPUR, JPR

20. In view of the above discussion, reasons and findings, both these appeals are disposed for statistical purpose and both the applications i

Bench: Learned Cit(E), On 12.01.2019. Said Application Earlier Came To Be Rejected Vide Order Dated 31.07.2019. Feeling Aggrieved By The Rejection Of Shrimad Dayanad Shiksha Samiti, Bhilwara. That Application U/S 12Aa Of The Act, The Applicant Society Had Come Up In Appeal- Ita No. 1062/Jpr/2019. While Disposing Of That Appeal For Statistical Purpose, Coordinate Bench Of Itat, Jaipur Benches Restored The Application U/S 12Aa Of The Act To The Files Of Learned Cit(E) For Afresh Examination Of The Issue In Question & To Act, Accordingly.

AA of the Act, and appeal-ITA No.1063/JPR/2019 filed while challenging said order was also disposed of by the Co-ordinate Bench restoring the application to the files of Learned CIT(E) for examination of the issue in question afresh, and to act, accordingly. 2. After restoration of the two applications, Learned CIT(E) came to seize of the matter

SHRIMAD DAYANAND SHIKSHA SAMITI,BHILWARA vs. CIT(E), JAIPUR

20. In view of the above discussion, reasons and findings, both these appeals are disposed for statistical purpose and both the applications i

Bench: Learned Cit(E), On 12.01.2019. Said Application Earlier Came To Be Rejected Vide Order Dated 31.07.2019. Feeling Aggrieved By The Rejection Of Shrimad Dayanad Shiksha Samiti, Bhilwara. That Application U/S 12Aa Of The Act, The Applicant Society Had Come Up In Appeal- Ita No. 1062/Jpr/2019. While Disposing Of That Appeal For Statistical Purpose, Coordinate Bench Of Itat, Jaipur Benches Restored The Application U/S 12Aa Of The Act To The Files Of Learned Cit(E) For Afresh Examination Of The Issue In Question & To Act, Accordingly.

AA of the Act, and appeal-ITA No.1063/JPR/2019 filed while challenging said order was also disposed of by the Co-ordinate Bench restoring the application to the files of Learned CIT(E) for examination of the issue in question afresh, and to act, accordingly. 2. After restoration of the two applications, Learned CIT(E) came to seize of the matter

BODH SHIKSHA SAMITI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

AA-1, Anita Colony, Jaipur Bajaj Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB0742J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri K. C. Gupta (JCIT) Shri A.S Nehra (Add. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 24/05/2019