INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if the same is applied towards the objects of the trusts

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

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if the same is applied towards the objects of the trusts

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if the same is applied towards the objects of the trusts

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)

2(15) of the Act of 1961 so as to make them entitled to registration under the provisions of Section 12A read with Section 12AA of the Act of 1961, for claiming the benefit of exemption under Section 11 and 12 read with Section 13 of the Act of 1961? On the above issue the jurisdictional high court has held

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if thesame is applied towards the objects of the trusts

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if thesame is applied towards the objects of the trusts

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

12A. However, the registration was granted in ITA No. 544/JP/2013. Our attention was drawn to the Assessee’s paper book page nos. 13 to 30. It is contended that section 11 of the Income Tax Act provides exemption in respect of income of charitable or religious trusts if thesame is applied towards the objects of the trusts

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)

12A. Mentioning\nwrong reasons such as due to non-registration under Rajasthan Public Trust Act 1959 and genuineness\nof the activities and also cancelled provisional registration whereas trust has complied all the procedure.\nHence rejection/ cancellation order must be quashed.\n\nReply of ground no. 1\n\n1. The assessee trust is a charitable trust duly registered with Sub- Registrar

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

trust under section 12 is the foundation for seeking exemption of section 11, though not conclusive. In other words the registration under section 12A is sine qua non for eligibility of benefit of section 11. The coordinate bench of Tribunal in Gujarat Cricket Association 15 JCCIT (E) [20191 101 Taxmann.com 453 (Ahd-Trib) held that where predominant object of various

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. In this regard, he has relied on the following decisions: M/s Sir Kika Bai Prem Chand Trust Vs. ITO Mumbai ITAT CIT v/s Hardeodas Agarwalla Trust 198 ITR 511(Cal) CIT vs. Lucknow Public Educational Society318 ITR 0223 (All HC) Kunhitharuvai Memorial Charitable Trust vs. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

charitable activity and is squarely covered by the proviso 1 & 2 of the Section 2(15) of the I.T. Act. Ground no. 2 is therefore, dismissed. Since, the appellant is not entitled to get any benefit of Section 11 & 12 of the Act in the context of Section 2(15) of the Act, therefore, Ground

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

charitable activity and is squarely covered by the proviso 1 & 2 of the Section 2(15) of the I.T. Act. Ground no. 2 is therefore, dismissed. Since, the appellant is not entitled to get any benefit of Section 11 & 12 of the Act in the context of Section 2(15) of the Act, therefore, Ground

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

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

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

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

12A and 12AA is a condition precedent for availing benefit under sections 11and 12.\nUnless an institution is registered under the aforesaid provisions, it cannot claim the benefit of\nsections 11 and 12. Section 13 enlists the circumstances wherein the exemption would not be\navailable to a religious or charitable trust otherwise falling under section 11 or12 and,\ntherefore, requires

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

In the result the appeal of the assessee is allowed

section 2(15) – Not a ground\nspecified in statute for cancellation of registration Income Tax Act, 1961, ss. 2(15),\nfirst proviso, 12AA(3)\nCIT vs Jodhpur Development Authority 287 CTR 473 (Raj.)/ 139 DTR 1\nCharitable trust Registration under s. 12A - Charitable

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could not be disallowed only on basis that\nagreement entered

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 and 12AA is a condition precedent for availing benefit under sections 11and 12. Unless an institution is registered under the aforesaid provisions, it cannot claim the benefit of sections 11 and 12. Section 13 enlists the circumstances wherein the exemption would not be available to a religious or charitable trust otherwise falling under section 11 or12 and, therefore, requires

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could not be disallowed only on basis that\nagreement entered