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

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

12A(1)(ac)(vi) of the Act on 06.02.2023 for AY 2023-24 to 2025-26 (PB 1-2) and also provisional approval u/s 80G(5) on 28.02.2023 from 28.02.2023 to AY 2025-26. 3. The assessee moved an application in Form No.10AB seeking permanent registration u/s 12AB of the Act and permanent approval

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

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

12A(1)(ac)(vi) of the Act on 06.02.2023 for AY 2023-24 to 2025-26 (PB 1-2) and also provisional approval u/s 80G(5) on 28.02.2023 from 28.02.2023 to AY 2025-26. 3. The assessee moved an application in Form No.10AB seeking permanent registration u/s 12AB of the Act and permanent approval

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

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

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

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

ac) of sub-\nsection (1) of section 12A rejecting such application and also cancelling its registration;\n\n(II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1)\nof section 12A, rejecting such application, after affording a reasonable opportunity of being\nheard.\n\n4.\nThe relevant provisions reproduced

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

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 :

ac) of sub-section (1) of section 12A on that date. (3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub- section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from

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 :

ac) of sub-section (1) of section 12A on that date. (3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub- section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from

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

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

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.

1) (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

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

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 to private trust, it is a fact that appellant trust s registered us. 12A and thus its status as irrevocable trust, Once the property is transferred to the trust it completely belongs to the property of the trust whether it is transferred by any person in any mode, The AC failed to establish that the any benefit were

SARVANGIN VIKAS SANSTHA,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical\npurposes

12A(1)(ac)(vi) of IT Act, 1961.\n3. The appellant craves to alter, amend and modify any ground of appeal.\n4. Necessary cost be awarded to the assessee.\"\n3.\nBrief facts of the case are that the assessee filed online application in\nForm No. 10AB seeking registration u/s 12AB of the Income Tax Act,\n1961 was filed

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

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

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)

12A(1)(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

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)

charitable trusts, the assessee again filed form no. 10AB on dt.2-1-2024, a copy of which is placed at PB 32-40 for seeking registration u/s 12AB of the Act. The application was made under sub-section (iii) of clause (ac) of sub section (1) of section 12A

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

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

ac) of subsection (1) of section 12A rejecting such application and also\ncancelling its registration;\n(II)\nIn a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-\nsection (1) of section 12A, rejecting such application, after affording a reasonable\nopportunity of being heard.\n4. The relevant provisions reproduced (supra) in bold