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

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

4(3)(i), provisions of section 11 are elaborately worded and contains detailed conditions in terms of extent of accumulation of income, manner and mode of investment and related consequences of non-compliance of such conditions. 28. Section 12 of the Act talks about the voluntary contributions received by a trust created wholly for charitable or religious purposes

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. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been made for the benefit of specified person Section 13(2): In some earlier years there was a miss happening with the assessee association that his president deliberately withdraw cash from association's bank account for his personal use in the name of other

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

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

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

The appeals of the assessee are hereby allowed

4. In the case of Kunhitharuvai Memorial Charitable Trust vs. DCIT (2019) 6\nTMI 595 (Cochin) it has been held that Exemption u/s.11 - filing of return of\nincome belatedly - returns of income were filed consequent to the notice u/s.\n153A - the assessee has not filed the regular return of income u/s.139(4A) but\nfiled the return of income u/s.153A

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

The appeals of the assessee are hereby allowed

4. In the case of Kunhitharuvai Memorial Charitable Trust vs. DCIT (2019) 6\nTMI 595 (Cochin) it has been held that Exemption u/s.11 - filing of return of\nincome belatedly - returns of income were filed consequent to the notice u/s.\n153A - the assessee has not filed the regular return of income u/s.139(4A) but\nfiled the return of income u/s.153A

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

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 of\nthe Act. Hence same is also added in total income

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust - Registration procedure - Assessment year

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust - Registration procedure - Assessment year

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

In the result the appeal of the assessee is allowed

139 DTR 1\nCharitable trust Registration under s. 12A - Charitable purpose of planning and\ndevelopment of city vis-a-vis earning of profit - Predominant object of the JDA being\nto secure the integrated development of the region which undoubtedly falls within the\nexpression 'advancement of any other objects of general public utility' within the\ndefinition

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] "63. The statements given to the Assessing officer under section 132 (4) have legal force. Unless the retractions are made within a short span of time, supported by affidavit swearing that the contents are incorrect and it was obtained under force, coercion and by lodging

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

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

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 any application for condonation of delay under Section 119(2)(b) as mandated in Para 4(ii) of the said circular, the delay cannot be condoned. 4.9 In view of the above

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

Trust (General Rules) 1962 and 1964. c. The Rajasthan Urban Areas (Sub-division, reconstitution and improvement of plots) Rules 1975 etc. 1.19. It will be imperative here to reproduce the preamble of JDA Act which precisely explain the objects of passing JDA Act / UIT Act and also defines the functions of such statutory bodies. Preamble of JDA Act is reproduced

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

Trust (General Rules) 1962 and 1964. c. The Rajasthan Urban Areas (Sub-division, reconstitution and improvement of plots) Rules 1975 etc. 1.19. It will be imperative here to reproduce the preamble of JDA Act which precisely explain the objects of passing JDA Act / UIT Act and also defines the functions of such statutory bodies. Preamble of JDA Act is reproduced

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

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) (31-10-2022]\n\"63. The statements given to the Assessing officer under section 132 (4) have\nlegal force Unless the retractions are made within a short span of time, supported\nby affidavit swearing that the contents are incorrect and it was obtained under\nforce, coercion

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)

4. The surplus of Rs. 20,57,100/- of the AY 2010-11 and Rs 19,44,570/- of the AY 2011-12 has been added as an taxable income by the Id AO due to non- submission of Form 10 and ITR 5. It is humbly submitted that there was no mandatory requirement to file the ITR for accumulation