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

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

charitable activities is not applicable in the case of the assessee during this year under consideration. Hence, the provisions of section 40(a)(ia) is applicable in this case considering it a business entity. Accordingly, as the assessee trust has not deducted TDS on the aforesaid expenses of as per provisions of section 1940, then the same amount of Rs.2

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 Trust to show that it does not intend to carry out any 8 Bhiwadi Integrated Development Authority vs. CIT(E) trade, commerce or business, hence it cannot be said that without any profit motive, the Appellant Authority is a business entity. C. Non-applicability of proviso to Section 2(15) BIDA was constituted under the Rajasthan Special Region

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

142(2A) of the Income Tax Act, 196 1 by special auditor 7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the benefit of application of income as per Section 11 of the Act made by the Appellant Trust Towards the charitable

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

142(2A) of the Income Tax Act, 196 1 by special auditor 7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the benefit of application of income as per Section 11 of the Act made by the Appellant Trust Towards the charitable

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerrred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

Trust (Dharamshala) [2017]\n81 taxmann.com 49/247 Taxman 260 (Punj. & Har.)]\n3.4Shortcomings in functioning: Shortcomings in the functioning of society cannot be\nconsidered as lack of genuineness of activities of the society, therefore, registration\n22\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nunder section 12AA cannot be denied. [DIT (Exemption) v. Venkatesha Education\nSociety [2012] 48(1) ITCL

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

142(2A) of the Income Tax Act, 196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nermed in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

142(1) of the Act alongwith query letters were issued. In response thereto, the ld. AR of the assessee attended the proceedings from time to time and furnished the requisite details / submissions. Books of accounts produced during the course of assessment proceedings were examined on test check basis with reference to details filed. It is further noted that the during