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)

2)(b)/(g) of the IT Act, 1961. Therefore, the benefit of section 11/12 is denied to the assessee during the year under consideration.” It is submitted that the position of additions made by the Learned Assessing Officer by taking resort to provisions of section 13 are that all the additions made were deleted or set off was given

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)

charitable or religious purposes, [or which is of the nature referred to in sub-clause (iia) of clause (24) of section 2,] [or which is of the nature referred to in sub-section (4A) of section 11,] tax shall be charged on so much of the relevant income as is not exempt under section 11 [or section

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

13(1) (b) does not apply on religious and charitable Trusts. Gowri Ashram - [2013] 356 ITR 328 (Madras)- In this case, assessee society was formed with an object to provide accommodation and facilities for performance of marriages and other auspicious functions to members of a particular community i.e. specified individuals, it could not be regarded as society formed with

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

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

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

13(1)(b) and eligible for exemption under section 11. [Para 27]\n\n14\nThe objects of the assessee-trust are not indicative of a wholly religious purpose but are\ncollectively indicative of both charitable and religious purposes. It is expedient to comprehend\nthe objects of the assessee-trust with reference to the construction of the expressions\n'charitable purpose

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.

13(1)(b) and eligible for exemption under section 11. [Para 27] The objects of the assessee-trust are not indicative of a wholly religious purpose but are collectively indicative of both charitable and religious purposes. It is expedient to comprehend the objects of the assessee-trust with reference to the construction of the expressions 'charitable purpose' and 'religious purpose

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.

b) health club charges, c) income from corporate boxes, d) lawn booking income ,e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed

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.

b) health club charges, c) income from corporate boxes, d) lawn booking income ,e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed

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.

b) health club charges, c) income from corporate boxes, d) lawn booking income ,e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed

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

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

b) of section 13(2) envisages a situation where any land, building or\nother property of the trust or institution is made available for the use of the interested\nperson without charging adequate rent or other compensation. The emphasis is therefore\non charging of adequate rent or compensation and so long as the same is adequate, the\ntransaction would

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

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 the commencement

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

trust or institution is to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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

trust or institution is to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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

trust or institution is to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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

In the result, the appeal of the assessee is allowed

13 (8) becomes applicable to it. In this connection it is submitted that section 2 (15) of 1. T. Act, 1961 defines ‘charitable purposes' though in an inclusive rather than an exhaustive manner. The section brought on statute book remained as it is till 1-4-1984. Vide Finance Act, 1983, and with effect from 1-4-1984, the words

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)

Charitable Trust Vs. ACIT ITA No.140/JP/15 order dt.28.04.2016 (Jaipur) (Trib.) In this case it was held that where there is violation of section 13, the entire income of the trust is not chargeable to tax at maximum marginal rate and it is only that income which has violated section 13 which shall suffer maximum marginal rate as per proviso