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

SHRI MERH KSHTRIYA SABHA,AJMER vs. CIT(APPEALS), DELHI

section 115BBC\".\n(9) The procedure for collection of funds by such a charitable institution was explained\nthat it is a case of \"CHARITABLE INSTITUTION\" & to raise funds for objects of\ntrust, all office bearers are granted \"RECEIPT BOOK\" to collect the funds & to persue\nthe masses to get aware of objects of trust, charity cause & to contribute generously.\nThus

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

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

charitable and not involved in any kind of business activities. It\nis also submitted that the provisions of section 12AB(4) of the Act are prospective in\nnature and there is no power of retrospective cancellation in the law.\n5.\nAppellant has been granted fresh registration from AY 2022-23 to AY 2026-27\nvide Form no. 10AC with date

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

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

charitable object of the trust was the imparting of education which falls\nu/s.2(15) of the Act. The newspaper business was incidental to the attainment\nof the object of the trust, namely that of imparting education and the profits of\nthe newspaper business are utilized by the trust for achieving the object of\nimparting education. In this case, there

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\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

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

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

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