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

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

ab)(vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 2.2 In ITANo.696/JPR/2024 the assessee has raised following grounds: - “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form No. 10AB

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

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

ab)(vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 2.2 In ITANo.696/JPR/2024 the assessee has raised following grounds: - “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form No. 10AB

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)

Section 12A, is not acceptable as during the registration proceedings u/s 12A the assesse has neither filed any submission nor filed any evidence with regard to technical glitches. Before the Hon'ble Tribunal the assessee has raised this issue first time however no supporting documents have been submitted. Further, it is matter of record that the appellant has remained

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

ab initio. Section 12AA(1) empowers the AO to call for such documents or information from the Trust and to make such inquiries necessary in order to satisfy himself about the genuineness of activities of the Trust. The only responsibility entrusted is to satisfy about the objects of the Trust and nothing else. In this case, the action of Learned

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.”

ab) …….. (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant

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

1)(c) and section 13(3) of the Act clearly states\nthat if a trust carries out any transaction directly or indirectly for the benefit of the\nspecified persons mentioned in Section 13(3), then the said trust will lose out on the\nexemption provided under Sections 11 and 12 of the IT Act. Here, Dr. K.K. Katyal is\nmembers

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

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

trust from the year to year it was granted since then. Therefore, action of the ld. CIT(E) passing an order u/s 12A(1)(ab) merely on a ground that the assessee is engaged in the business activities and thus the action of the ld. CIT(E) is bad in law as well as on facts. Even

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

12A of the IT Act vide registration certificate\nNo. CIT EXEMPTION, JAIPUR/12AA/2O18-19/A/10496 dt. 19.02.2019 (PB). In\nthe present case the Id. AO has issued the notice u/s 148 on dt.\n24.03.2021(PB15-16) on the reasons that “On perusal of the information and\ndetails available on record it is noticed that the assessee had received the\ninterest income of Rs.26

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

12A of the IT Act vide registration certificate\nNo. CIT EXEMPTION, JAIPUR/12AA/2O18-19/A/10496 dt. 19.02.2019 (PB). In\nthe present case the Id. AO has issued the notice u/s 148 on dt.\n24.03.2021(PB15-16) on the reasons that “On perusal of the information and\ndetails available on record it is noticed that the assessee had received the\ninterest income of Rs.26

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)

12A of the I.T. Act, 1961 on 25.11.2019. From the perusal of bank account 5 ACIT vs. Global Institute of Technology statement of the assessee Trust and M/s Perennial Real Estate Pvt. Ltd, the ld. AO noted that M/s Perennial Real Estate Pvt. Ltd. received Rs. 7,95,00,000/- from GITS in the lieu of advance money

KANCHAN DEVI BHAG CHAND JAIN FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: Or At The Time Of Appellate Hearing.”

charitable activities, it is doing various activities and also doing works for welfare of students and for benefit of public at large. 2. The assessee filed application for seeking registration u/s 12AB and 80G (5) on 27/09/2023. Copy of form 10 AB is enclosed for ready reference at PB:1-6. 3. The CIT (Exemption), vide order dated 30/03/2024 rejected

KANCHAN DEVI BHAG CHAND JAIN FOUNDATION,JAIPUR vs. CIT EXEMPTION , JAIPUR

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

Bench: Or At The Time Of Appellate Hearing.”

charitable activities, it is doing various activities and also doing works for welfare of students and for benefit of public at large. 2. The assessee filed application for seeking registration u/s 12AB and 80G (5) on 27/09/2023. Copy of form 10 AB is enclosed for ready reference at PB:1-6. 3. The CIT (Exemption), vide order dated 30/03/2024 rejected

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

charitable or religious trusts, etc. 17A (1). An application under clause (aa) or clause (ab) of sub-section (1) of section 12A

RAM NIWAS MODI CHARITABLE SOCIETY, SOCIETY , KOTA,KOTA vs. CIT EXEMPTION, JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

12A and 12 AB, etc. were rejected. Finally, the Ld. CIT(E) rejected the prayer(seemingly) for approval u/s 80G(5) filed through FORM 10B but in the following words: “04. In view of above discussion assessee’s claim of registration section 12AB is liable to be rejected and thus being rejected on following grounds: • Registration under Rajasthan Public Trust

PARASMAL JAIN BILASPURIYA (BARJATYA) PARMARTHIK CHARITABLE TRUST (NYAS),TONK vs. CIT(EXEMPTION), JAIPUR

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

1 and 2 of the amended Vidhan dated 29.01.2024. Ld. AR for the appellant has submitted that applicant trust has already been registered under section 12AB of the Act; that in that application nature of the activities of the applicant trust was specifically mentioned as “charitable activity” and there was no objection from the department like the one raised while

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.

1)(b) of the Act, observed by Learned CIT(E), in the impugned order, said provision would come into application at the time of computation of total income even in case of trust for charitable purpose. Matter before Learned CIT(E) was not for or at the stage of computation of total income of the trust. The only prayer

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

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

12A, it is to be established that if applicant has commenced activities, it has not taken benefit of section 10, 11 & 12 of the Act in the previous years. As finds mentioned in the impugned order letter dated 25.02.2024 was issued to the applicant to inquire as to whether the applicant has taken benefit of sections

ABHIMANYU EDUCATION SOCIETY,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: The Hearing.”

charitable activity as per its objects or not. Hence, the assessee has failed to justify the genuineness of activities and thus falls out of the scope of registration u/s 12AB of the Act. Thus, ld. CIT(E) rejected the claim of the assessee’s for registration section 12AB on following grounds:-  Incomplete Form 10AB.  Rajasthan Public Trust Act, 1959.  Genuineness