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)(b

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

12A, 12AA and 13 of the Act of 1961 and thus saved by section 297(2)(k) of the Act of 1961. 27. Section 11 of the Act of 1961 has been amended from time to time. As per section 11(1) of the Act, subject to provisions of sections 60 to 63, where the trust having been created before

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

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

Trust vs. CIT(E)\n2.\nIn this appeal, the assessee has raised following grounds:\n\"1.\nUnder the facts and circumstances of the case and in law, the Impugned Order\nPassed u/s 12AB(4)(b)(i) of the Act dated 30.09.2023 passed by Ld. CIT Exemption,\nJaipur under Section 12AB(4) of the Act and under erstwhile Section 12AA

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)

12A(b) in form no. 10B as per Rule 17B, the assessce has shown investment in shares of M/s Om Metal Infra Project Ltd. of Rs. 23,35,000/- (in the balance sheet shown at Rs. 23,35,562/-). The shares of M/s Om Metals Infra Project Ltd not an eligible asses within the meaning of provisions of section

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)

B for Section 12A. Then how the Id. CIT(E) can say that the Premature/non-Registration under sub-clause (ii) of clause (ac) of Sub section (1) of maintainable application without valid provisional certificate. The action of the Id. CIT(E) shows that contradiction in its own action or order. 5 RUDRAKSH PROFESSIONAL EDUCATION TRUST VS CIT (E), JAIPUR Prayer: Therefore

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. Had such condition being there in clause (b) itself, then there was no need to insert a further clause (ba) by the Legislature for denying benefit of 43 ITA 688/JP/2019_ M/s Wholesale Cloth Merchant Association Vs Pr.CIT section 11 & 12 in case return is not filed in time as per provision of section 139 (4A). We are also

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)(b

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

Trust Act, 1959 is\nreally required or not in the context of section 12AB (1) (b) (ii) (b) of the Act, is a\nmatter raised before us by the counsel of the assessee and certainly a question\nof law to be decided by us in the coming paras of this order considering the\nprovisions of section 12AB (1) (b

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable\ntrust, applied for registration under section 12AA Commissioner rejected said\napplication holding that trust was for benefit of Leuva Patel Community and, therefore, it\nwould be covered under section 13(1)(b) - Tribunal, however, allowed assessee's\napplication - Whether question as to whether trust is created or established for benefit of\nany particular religious community or caste would

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable\ntrust, applied for registration under section 12AA Commissioner rejected said\napplication holding that trust was for benefit of Leuva Patel Community and, therefore, it\nwould be covered under section 13(1)(b) - Tribunal, however, allowed assessee's\napplication - Whether question as to whether trust is created or established for benefit of\nany particular religious community or caste would

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

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 :

b) of sub-section (1), and Aagaz Samajik Vikas Sanstha [A] the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality 70[; or] 71[(g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains

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 :

b) of sub-section (1), and Aagaz Samajik Vikas Sanstha [A] the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality 70[; or] 71[(g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains

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

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)

b) of sub- section (1) or has obtained registration at any time under Section 12A (as it stood before the amendment by the Finance (No.2) Act, 1996) and subsequently, the Commissioner is satisfied that such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case

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