SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Income Tax (Exemption

SHRI SHYAM PANCHAYTI VISHRAM BHAWAN,SIKAR vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed for statistical\npurposes

charitable trust.\n\n3. 4. The Finance Act, 2015 amended and inserted the aforementioned sub-sections (a)\nand (b) in the proviso to extend relief to the taxpayer by not imposing a blanket\nprohibition on activities which are in the \"nature of trade, commerce or business\".\nFurther, the sub-sections also ensured that organizations will not misuse the provision

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

Section 2(15) is amended by the Finance Act, 2015 w.e.f. 01-04-2016. In this amendment, two conditions have been inserted for the case of GPU who are engaged in the activity in the nature of trade commerce and business. These are:- (a) Such activities are undertaken in the course of actual carrying out of such advancement

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

charitable trust which cannot cater to any particular religious community or caste. 1.10. A trust is said to be for the benefit of public even if it is for the benefit of a small group of individuals if those individuals are bound together by a link of public or impersonal nature. 1.11. Hon'ble Supreme Court in the case

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

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

charitable activities for which it was established. In such a scenario, imposing a substantial tax liability merely for a technical procedural breach may result in the closure of the trust itself, as it will not be in a position to pay the demanded tax. This would defeat the very purpose of the charitablework carried out under government supervision and cause

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

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

charitable activities for which it was established. In such a scenario, imposing a substantial tax liability merely for a technical procedural breach may result in the closure of the trust itself, as it will not be in a position to pay the demanded tax. This would defeat the very purpose of the charitablework carried out under government supervision and cause

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

Section 133(6) does not specify the minimum time of replying but as a matter of fair treatment with the taxpayer, it can be expected from quasi-judicial authorities that a minimum period of 7 working days should had been granted to the notices for replying. Hence, the appeal of the assessee deserves to be allowed.” 5. In addition

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

In the result, the appeal of the assessee is allowed

charitable-Held, yes-Whether on 15 ITA 197/JP/2022 THE JEWELLERS ASSOCIATION VS ACIT, CIRCLE-1 JAIPUR fact that some of activities carried out by an entity involving charging of fee, etc. had resulted in a surplus could not ipso facto be determinative of fact that there was an element of profit motive-Held, yes -Whether, therefore, proviso to section

GOLDEN INDIA FOUNDATION,JAIPUR vs. ITO,EXEMPTION WARD,, AJMER

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 98/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Golden India Foundation AA-13, Jay Ambey Nagar, Opp. Old Jaipur Hospital, Tonk Road, Jaipur cuke Vs. The ITO Exemption- Ward Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTG 3675 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Da

section. Two questions have been considered regarding the application of income: 1. Where a trust incurs a debt for the purposes of the trust, whether the repayment of the debt would amount to an application of the income for the purposes of the trust, and 2. Whether loans advanced by an educational trust to students for higher studies would

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on house property RS 70,000/- 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on RS 70,000/- house property 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on house property RS 70,000/- 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

133-139, 140-145 of CPB-I. . 4. The Ld. DR contented that the It is clarified that Appellant received assessment order on 18.04.2024 only. Admittedly, the Ld. the Delhi address of the DCIT issued the impugned order at the Delhi Appellant and received address which itself support the contention of unserved. the Appellant, that Ld. AO lacked jurisdiction

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

133-139, 140-145 of CPB-I. . 4. The Ld. DR contented that the It is clarified that Appellant received assessment order on 18.04.2024 only. Admittedly, the Ld. the Delhi address of the DCIT issued the impugned order at the Delhi Appellant and received address which itself support the contention of unserved. the Appellant, that Ld. AO lacked jurisdiction

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

133-139, 140-145 of CPB-I. . 4. The Ld. DR contented that the It is clarified that Appellant received assessment order on 18.04.2024 only. Admittedly, the Ld. the Delhi address of the DCIT issued the impugned order at the Delhi Appellant and received address which itself support the contention of unserved. the Appellant, that Ld. AO lacked jurisdiction

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

133-139, 140-145 of CPB-I. . 4. The Ld. DR contented that the It is clarified that Appellant received assessment order on 18.04.2024 only. Admittedly, the Ld. the Delhi address of the DCIT issued the impugned order at the Delhi Appellant and received address which itself support the contention of unserved. the Appellant, that Ld. AO lacked jurisdiction