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)

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 activities.\"\n\nOur case is on the same analogy/ identical to the above case, trust has been carrying out genuine\ncharitable activities as per its objects, so registration u/s 12A must be granted.\n\n11\nITA

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

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

Charitable trust – Registration under section 12A – Cancellation under s. 12AA(3) - CIT having produced no material to show that assessee

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)

3) of Section 12AA, where a trust or institution has been granted registration under clause (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

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

charitable trust and mainly formed for the upliftment of the cloth merchants of the city but fund of trust was utilized for personal benefit of president. The trust has received interest on refund of Rs.5,278/- which was not shown in ITR filed under section 148 of the Act. Hence same is also added in total income of the trust

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)

3 Exemptions,Bengaluru ( vide PB page no 46 to 68). “ Moreover, the assessee-trust has carried on other charitable activities in the nature of relief of poor. The Vedic Scholars were identified and felicitated irrespective of their caste, creed or religion and the assessee is allowed registration under section 12A

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

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

3) of section 12AA. There the Commissioner would be bound to record\nthe finding that an activity or activities actually carried on by the Trust are not genuine being\nnot in accordance with the objects of the Trust. Similarly, the situation would be different where\nthe trust has before applying for registration found to have undertaken activities contrary

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

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

charitable and religious. But he has failed to take note of the finding of the Hon’ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported

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

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

charitable and religious. But he has failed to take note of the finding of the Hon’ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported

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

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

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 registration on the misappropriation of fund by other persons, which is also incorrect. He has relied upon the following decision: CIT V/s State Urban Development Agency (Suda) (2013) 85 CCH 0179 All HC. CIT vs. A.S. Kupparaju Brothers Charitable Foundation Trust (2012) 205 TAXMAN 0009 Kunhitharuvai Memorial Charitable Trust vs. CIT(Central) (2017) (1) TMI 1671 (Cochin) 3

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.

Trusts Act, 1951. It filed an application for registration before the Commissioner as envisaged under section 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

DISHA DELPHI EDUCATION SOCIETY C/O- KALANI & CO. CA, 5TH FLOOR, KILESTONE BUILDING GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

charitable institution created or established before the commencement of this Act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the be:7't of any person referred to in sub-section (3

M/S. DISHA DELPHI EDUCATIONAL SOCIETY ,NEW DELHI vs. PR.CIT, CENTRAL, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

charitable institution created or established before the commencement of this Act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the be:7't of any person referred to in sub-section (3

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)

Trust. That the Ld. CIT(A) also erred in not allowing the depreciation & did different interpretation which is not based on earlier order of Higher Authorities. 6. That the Ld. A.O. grossly erred in charging tax on Charitable expenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld. CIT(A) also erred in not considering the ground

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, 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