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

142(1) dated 08.11.2019\n51-56\n13.\nCopy of reply submitted on 15.11.2019 in response to notice issued u/s\n142(1) of the Act.\n57-63\n14.\nCopy of assessment order dated 29.11.2019 for AY 2017-18\n64-76\n15.\nCopy of appeal memo against the order dated 29.11.2019\n77-79\n16.\nCopy of notice issued u/s 12AA

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

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)

charitable purposes to the extent it does not exceed 15 per cent of the income, claimed at Rs. 43,272/- under section 11 (1)(a) (11)(b) of the Act were not allowed. Accordingly, the income was computed at Rs. 2,88,480/-. 1.3. Further, your honour, income tax Charging of tax @30% instead of applicable

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

1) shall not apply to trust or institutions credited or\nestablished wholly for charitable or religious purposes;\nSince the assessee has been granted registration u/sec. 12A(a)/80(G) of Act, there is no\ndoubt that trust is not a \"CHARITABLE AND RELIGIOUS TRUST\", the said\nregistration is still in force as on date; nor A.O. has doubted for same

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

142(1) dated 14/02/24 2018-19 Replies of the assessee 98-100 Reply dated 01-02-24 101-105 Reply dated 17-02-24 106 Bank statement Page no. S. No. Case Name & Citation (A) Case laws on Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

142(1) dated 14/02/24 2018-19 Replies of the assessee 98-100 Reply dated 01-02-24 101-105 Reply dated 17-02-24 106 Bank statement Page no. S. No. Case Name & Citation (A) Case laws on Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

142(1) dated 14/02/24 2018-19 Replies of the assessee 98-100 Reply dated 01-02-24 101-105 Reply dated 17-02-24 106 Bank statement Page no. S. No. Case Name & Citation (A) Case laws on Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

142(1) dated 14/02/24 2018-19 Replies of the assessee 98-100 Reply dated 01-02-24 101-105 Reply dated 17-02-24 106 Bank statement Page no. S. No. Case Name & Citation (A) Case laws on Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

142 is very clear that the legislature has clearlycontemplated that in a case, where the whole or part of the relevant income is not exempted under Section 11 by virtue of violation of Section 13(1)(d) of the Act, tax shall be levied on the relevant income or a part of the relevant income at the maximum marginal rate

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

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

142(1) on 14.09.2018 (PB 70-73) in\nresponse thereto the assessee filed the replies with details time to time.\nOn examination of the details filed ld. AO issued a shows cause notice\ndated 06.11.2018 vide page 2 to 4 of assessment order in which he has\nasked to the assessee to show cause as under :\n\"(1) the trust

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 (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

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

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

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

142(1) dated 13/6/23\n77-79\nIntimation\n80\nNotice u/s 142(1) dated 17/10/23\n81-84\nShow cause notice dated 18/12/23\n85\nShow cause notice dated 31/01/24\n86-89\nShow cause notice dated 01/02/24\n90-94\nNotice u/s 142(1) dated 14/02/24\n95-97\n2018-19 Replies of the assessee\nReply dated 01-02-24\n98-100\nReply dated

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