SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

Charitable and Chaleshwar Temple Trust vs. CIT (1994) 207 ITR 368 (Bom) held that on a careful reading of the provisions of sub-sections (1) and (4) of Section 139

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 with effect the A.Y. 2009-10 and onwards. The learned assessing officer disallowed the benefit of exemption to the appellant in the assessment order on the ground that the appellant has violated the investment norms as provided under the four for the trust. It is an undisputed fact that the appellant is having investment in equity shares

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11\nshall inter-alia file its return of income within the time allowed u/s 139 of the Act.\nAccordingly, orders u/s 143(1)(a) in those cases in which demand has been raised on\nthis issue may please be rectified.\"\n7. Hence, the Assessing Officer cannot

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11\nshall inter-alia file its return of income within the time allowed u/s 139 of the Act.\nAccordingly, orders u/s 143(1)(a) in those cases in which demand has been raised on\nthis issue may please be rectified.\"\n7. Hence, the Assessing Officer cannot

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

charitable or religious trusts or institutions u/s 12 24 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur will be available only if the person in receipt of the income makes an application for registration of the trust or the institution to the Commissioner of Income-tax before 1-7-1973 or before the expiry

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.”

Charitable Trust vs. CIT(Central) (2017) (1) TMI 1671 (Cochin) 3. No denial or cancellation of registration for the reason not filling the ITR and Audit Report: 3.1 Further it is submitted that ld. Pr. CIT has cancelled the registration on the ground that the assessee has not filed its ROI and Audit report. The reason of not filing

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

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

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

In the result, the appeals of the assessee in ITA no

139(1)\nThe total income of the trust (before allowing exemption under sections 11\nand 12) exceeds the maximum amounts which is not chargeable to tax, it was\nrequired to file its return in Form ITR- 7, before the date specified in section\n139. However, no return of Income was furnished.\n2. Audit Report was not furnished\nThe assessee trust

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable activities (APB 81) are\nconducted were also furnished before the ld. CIT(E). Furthermore, from the perusal of the\nnewspaper clipping also, it is evident that the date is also mentioned on which date the\nnews about the assessee trust was printed in that newspaper. Thus the observation of the\nld. CIT(E) that no details were provided

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable activities (APB 81) are\nconducted were also furnished before the ld. CIT(E). Furthermore, from the perusal of the\nnewspaper clipping also, it is evident that the date is also mentioned on which date the\nnews about the assessee trust was printed in that newspaper. Thus the observation of the\nld. CIT(E) that no details were provided

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the return;[or] (ii) an incorrect claim, if such incorrect claim is apparent from any information

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

1 to Section 139 for subject AY was June 30, 2016, however, the audit report was uploaded on June 21, 2019 which clearly establishes that it was filed beyond the date specified under Section 139; Accordingly, ITAT holds that the case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

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

1) of section 139]]]’’ 5.3.3 The question of delayed filing of audit report, after the return of income has been filed, has been scrutinized by various courts of law. It has generally been held that if the assessee submits the audit report before the assessing officer during the assessment proceedings, the 4 DCIT,CIRCLE- EXEMPTION, JAIPUR VS STATE INSTITUTE

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

KRISHNA NANDINI GAUDHAM CHARITABLE TRUST,KOTA vs. ITO WARD 2(1), KOTA

In the result, the appeals of the assessee are allowed for statistical purposes

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

section 12AA and 80G of the Income Tax Act, 1961 respectively. The grounds of appeal raised by the assessee in the above mentioned appeals are as under:- 2 KRISHNA NANDINI GAUDHAN CHARITABLE TRUST VS ITO, WARD 2(1), KOTA ITA NO. 488/JP/2024 U/S 12AB of I.T. Act, 1961 ‘’ That the order passed by the ld. CIT(E),Jaipur by rejecting

KRISHNA NADINI GAUDHAM CHARITABLE TRUST,KOTA vs. ITO WARD 2(1), KOTA

In the result, the appeals of the assessee are allowed for statistical purposes

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

section 12AA and 80G of the Income Tax Act, 1961 respectively. The grounds of appeal raised by the assessee in the above mentioned appeals are as under:- 2 KRISHNA NANDINI GAUDHAN CHARITABLE TRUST VS ITO, WARD 2(1), KOTA ITA NO. 488/JP/2024 U/S 12AB of I.T. Act, 1961 ‘’ That the order passed by the ld. CIT(E),Jaipur by rejecting

KRISHNA NANDINI GAUDHAM CHARITABLE TRUST,KOTA vs. ITO WARD 2(1), KOTA

In the result, the appeals of the assessee are allowed for statistical purposes

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

section 12AA and 80G of the Income Tax Act, 1961 respectively. The grounds of appeal raised by the assessee in the above mentioned appeals are as under:- 2 KRISHNA NANDINI GAUDHAN CHARITABLE TRUST VS ITO, WARD 2(1), KOTA ITA NO. 488/JP/2024 U/S 12AB of I.T. Act, 1961 ‘’ That the order passed by the ld. CIT(E),Jaipur by rejecting

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

Charitable Trust Vs. Union of India (1991) 100 CTR (Del) 160 and KhatauJunkarItd. Vs. K.S Pathania, Dy.CIT (1992) 102 CTR (Bom) 194 referred and reproduced in Modern Fibotex and also so opined by CBDT in its binding in Circular No. 581 dated 28.09.1990 reported in [1990] 186 ITR (St.) 2. Therefore, the law laid down

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Charitable or\nreligious trust Exemption of income from property held under (Audit objection)\n Assessment year 2016-17 Assessment of assessee-trust was completed under section\n143(3) at 'Nil' income - Revenue audit party, however, objected to finalization of retum of\nassessee-trust at 'Nil' for reason that during year, assessee received corpus donations\nwhich were not included in income