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)

13 - The activities of the trust under such objects would therefore are entitled to exemption accordingly. Whether the respondent-trust is a charitable and religious trust only for the purposes of a particular community and therefore, not eligible for exemption under Section

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)

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

Section 13(1)(b) is for Trust for Charitable Purposes/Charitable Institution only. Applicant Section 13(1)(c) is for Trust

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.

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Charitable or religious\ntrust - Registration procedure (Effect of section 13 violation) - Whether when there is an\nunverifiable donation or if there is violation of section 13(3), consequence will follow in\nassessment of relevant year but verification of donation or verification of violation of\nsection 13(3) is not a relevant consideration for grant of registration of trust

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (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)

trust, the said amounts were mentioned under the head known as "loans and advances". The Charitable Institution, advancing loan amount to M/s.JanamadhyamaPrakashana Limited and obtaining exemption in payment of income tax is in violation of Section 11(5) of the Act. As per Section 13

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Charitable or religious\ntrust - Registration procedure (Effect of section 13 violation) - Whether when there is an\nunverifiable donation or if there is violation of section 13(3), consequence will follow in\nassessment of relevant year but verification of donation or verification of violation of\nsection 13(3) is not a relevant consideration for grant of registration of trust

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

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

trust is a public charitable and religious\ntrust eligible for claiming exemption under section 11, it becomes relevant to test it on the anvil\nof section 13

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

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

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

charitable trust subject to provisions of section 13. The activities of the trust under such objects would therefore be entitled

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

section 13. Hence, the decision is not found to be applicable in the facts of the case. The appellant has relied upon the case of Kunhitharuvai Memorial Charitable Trust

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

trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly. 29. Section

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)

13(1)(b) of the Act. In that view of the matter, the Court held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section

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)

charitable institution\nu/s 12A. Mentioning wrong reasons such as due to non-registration under Rajasthan\nPublic Trust Act, 1959 and genuineness of activities and also cancelled provisional\nregistration whereas trust has complied all the procedure. Hence, rejection/cancellation\norder must be quashed. ''\n\nITA No. 628/JPR/2024 U/s 80G of I.T. Act, 1961\n\"1. CIT(E) has wrongly rejected the application

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 Institutions [2014] 363 ITR 230 (Kern),, only the income from such investment or deposit, which has been made in violation of section 11(5) of the Act, that is liable to be taxed and violation of section 13(1)(d) does not result in denial of exemption under section 11 to the total income of the assessee trust

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

13(1)(d) read with Section 11(5) of the Act, since such loans were neither investments nor deposits. No doubt, the assessee here had mentioned the amounts given to M/s SPK MAC Charitable Trust

GETTWELL HEALTH & EDUCATION SAMITI,BHARATPUR vs. CIT-EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed

charitable purposes but will be considered as applied for benefit of such persons. For ready reference, we quote section 13(3) of the Act as under :- “ Section 13(3) : The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following namely :- (a) The author of the trust