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

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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

charitable or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

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 or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

trust failed to kept excess fund in the mode prescribed u/s 11(5), which is the violation of section 13(1)(d) of the Income-tax Act. 5. Whether Id. CIT(A) is justified in allowing exemption u/s 11 of the Income-tax Act while misappropriation of the funds done by the assessee by utilizing them other than the mode

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Charitable activities carried out for the entire society and not just for pareek samaj: There is incorrect observation of the ld. CIT that the trust is working only for Pareek samaj which is apparently incorrect and contrary to the information and evidences brought on record by the assessee. ITA No. 1184 & 1185/JP/2024 Akhil Bharatvarshiya Papeek Ashram Trust Akhil Bharatvarshiya Papeek

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

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

145(3) of the Act and rejected the book results. As regards the contention of the assessee for verification of the sales by invoking the provision of section 133(6) [ calling for any information from any person or any officer ] , section 131 [ Summons enforcing attendance of any person or any officer and examine him on oath ] and Section 10 Jitendra

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

Sections 11 and 12 of the IT\nAct stands denied and the income is to be computed as provisions. Reference\nin this regard is made to judgement of Hon'ble Delhi High Court in DIT\n(Exemption) v. Charanjiv Charitable Trust [2014] 43 taxmann.com 300\n(Delhi)/[2014] 223 Taxman 71 (Delhi)/[2014] 267 CTR 305 (Delhi) 18-03-\n2014

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

section 12A. This application was rejected for three reasons\nas would appear from the last page of the order passed by the Id. CIT\n(Exemption) (herein after referred to as the CIT) precisely on the following three\ngrounds:\na. Discrepancy in dissolution clause-trust is revocable\nb. Object for the benefit of the particular community\nc. Non genuineness

M/S. RAGHUVEER METALS INDUSTRIES LTD. ,AJMER vs. ACIT, CENTRAL CIRCLE, ALWAR

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Raghuveer Metals Industries Pvt. Ltd. vs. ACIT • Mercedes Benz

ACIT, ALWAR vs. RAGHUVEER METAL INDUSTRIES PVT. LTD., AJMER

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Raghuveer Metals Industries Pvt. Ltd. vs. ACIT • Mercedes Benz

MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR

In the result, appeal of the assessee is allowed

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

charitable trust, had disclosed donations received by it as its income, and claimed exemption u/s. 11. The Assessing Officer, on finding that the assessee was unable to satisfactorily explain the donations and the donors were fictitious persons, held that the assessee had tried to introduce unaccounted money in its books by way of donations and, therefore, the amount

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

In the result, both the appeals filed by the assessee are allowed

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

section 145 of the IT Act on commercial principles. The assessee Corporation may maintain separate accounts of income / expenditure of a particular project or scheme. But it has to account for all the incomes arising from any sources during the year. Related expenditure has also to be accounted for.” The Ld AO has complete misunderstood commercial expediency, which never suggests

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Trust Act, 1959, dated 10/11/2023, with registration No. 111 JAIPUR, 2023. The society is engaged in running charitable activities. It operated a primary school named Deep Public School until the academic year 2021-22, after which the school was closed. Currently, the society is running a Beggars Rehabilitation Home at Old Nigam Bhawan, Stadium Road, Sanganer, Jaipur and other charitable