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 purposes as so contained in section 4(3)(i) of Act of 1922. Unlike provisions contained in section 4(3)(i) of the Act of 1922, the provisions of section 11(1)(a)/(b) of the Act of 1961 are subject to satisfaction of various conditions relating to application, accumulation, manner of investment, etc, and more importantly, registration with

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)

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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

14. In our opinion, these observations have to be understood in the light of the facts before the Supreme Court in the case of Thanthi Trust (supra), wherein the trust carried on the business of a newspaper and that business itself was held under trust. The charitable object of the trust was the imparting of education which falls u/s.2

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)

section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions

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)

14-02-2024 vide PB No.107-120. Further\nassessee was issued a show cause notice vide notice no. ITBA/EXM/F/EXM43/2023-24/1061740170(1)\nrequesting it to furnish certain documents/explanations by 05/03/2024. The assessee trust submitted\nreply with complete documents/explanations on 05-03-2024 vide PB No.126-129. The trust has duly\napplied for registration under Rajasthan Public Trust Act, 1959 with Devsthan Vibhag

DISHA DELPHI EDUCATION SOCIETY C/O- KALANI & CO. CA, 5TH FLOOR, KILESTONE BUILDING GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

14. In light of the above, the activities of the assessee-society are also hit by the provisions of Section 12AA(4). The relevant provisions of this section are reproduced as under: "12AA(4) Without prejudice to the provisions of sub-section (3), where a trust or an institution has been granted registration under clause (b) of sub-section

M/S. DISHA DELPHI EDUCATIONAL SOCIETY ,NEW DELHI vs. PR.CIT, CENTRAL, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

14. In light of the above, the activities of the assessee-society are also hit by the provisions of Section 12AA(4). The relevant provisions of this section are reproduced as under: "12AA(4) Without prejudice to the provisions of sub-section (3), where a trust or an institution has been granted registration under clause (b) of sub-section

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

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

charitable objects as defined in the constitution of the Trust and no payment has been made for the benefit of persons referred u/s 13(3). Hence section 13(1)(b) is not at all applicable on the assessee Trust in this case, on the basis of which alone the Application u/s 12AA was rejected. This proposition is very clear

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

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

Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

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

Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

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

In the result, appeal of the assessee is allowed

charitable purposes of the Institution or Society the same would not get the benefit of section 11 of the Act. Therefore, to arrive at the conclusion whether an Institution or Trust has applied any part or any property of the Trust or Institution directly or indirectly for the benefit of the persons referred in section 13(3

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

charitable or religious purposes and the provisions of that section and Section 13 shall apply accordingly. 12. Section 13, a non obstante clause provides that the provisions of Section 11 or Section 12 shall not operate as to exclude from total income of the previous years of the person in respect of various income enumerated under clauses

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)

Trust. That the Ld. CIT(A) also erred in not allowing the depreciation & did different interpretation which is not based on earlier order of Higher Authorities. 6. That the Ld. A.O. grossly erred in charging tax on Charitable expenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld. CIT(A) also erred in not considering the ground

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

charitable purposes ITA 1066/JP/2018_ 4 Global Institute of Technology Vs. DCIT(E) and consequently the amount to the extent of excess payment or benefit given to the specified persons can be treated as income not eligible for exemption U/s 11 and 12 of the Act. The Assessing Officer has denied the claim of exemption

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.

14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer, the systematic generation of surplus year after year establishes that various

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.

14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer, the systematic generation of surplus year after year establishes that various

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.

14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer, the systematic generation of surplus year after year establishes that various

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 trust running a veterinary college in the name of Apollo College of Veterinary Medicine. It is registered U/s 12AA vide order no. 29/8/2003-04/723 dated 27.06.2003. For the year under consideration, the assessee trust filed its return of income on 29.09.2008 declaring total income at Rs. NIL. The case of the assessee trust was selected for scrutiny and the assessment

SHRI SUKH LAL RATHI CHARITABLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

3. On the other hand, the ld CIT-DR has submitted that there are discrepancies in the name appearing in the PAN in comparison to the name of the assessee in the registration certificate issued by Devsthan Vibhag, Jaipur. Further despite specific request made by the ld. CIT(E), the assessee failed to produce original deed, final accounts