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

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

Section 12A of the Act. Anjuman E Nusratul MusliminTankaria Vs. CIT(E) (2024) 206 ITD 781 (Ahd.) (Trib.) The relevant Para 6 to 8 of the order is reproduced as under:- 6. We have heard the rival contentions and perused the material on record. We observe that in the case of Jamiatul Banaat Tankaria (supra), the Tribunal held that where

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

Charitable or\nreligious trust - Registration of [Conditions precedent] - Whether it is incumbent upon\nCommissioner to decide issue of granting or decline of registration only within statutory\npreconditions as laid down under section 12A, read with section 12AA; satisfaction of\nstatutory conditions of sections 11, 12 and 13 is not relevant for purpose of grant of\nregistration under section 12A read

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

153 ITD 673 (Hyderabad\nTrib.)[28-08-2014] held as under:\nSection 13, read with section 12AA, of the Income-tax Act, 1961 - Charitable or religious\ntrust - Denial of exemption (Sub-section (1)(b)) - Whether assessee-society, created for\nbenifit of kurni community which was classified as a backward class, would come within\nexception provided under Explanation 2 to section

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

153, assess or reassess such income and also any other income\nchargeable to tax, which has escaped assessment. Further Assessing Officer\nmay also assess or reassess such other income which has escaped assessment\nand which comes to his notice subsequently in the course of proceedings under\nthis section. Assessing Officer is required to record the reasons for reopening\nthe assessment

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

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

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75/278 Taxman 148 Same is considered by the Hon'ble Jaipur ITAT in the case of Deputy Commissioner of Income-tax (Exemption) vs. State Institute of Health & Family Welfare 1 [2023] 153 taxmann.com 740 (Jaipur -Trib.) [2023] 202 ITD 480 (Jaipur Trib.) (12-07-2023] where court observed as below:- RAJASTHAN STATE

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75/278 Taxman 148 Same is considered by the Hon'ble Jaipur ITAT in the case of Deputy Commissioner of Income-tax (Exemption) vs. State Institute of Health & Family Welfare 1 [2023] 153 taxmann.com 740 (Jaipur -Trib.) [2023] 202 ITD 480 (Jaipur Trib.) (12-07-2023] where court observed as below:- RAJASTHAN STATE

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

charitable in any manner. Such arrangements\nofpermanent siphoning of trust fund to trustees are not permissible in case of\ncharitableorganization. Such rent payment is neither the application of fund nor as per\ntheobjects of the trust. This has caused grave violation of sub clause (a) of 3rd Proviso\nofsection 10(23C) of the IT Act. The trustees and family members

SUKH LAL RATHI CHARITABLE TRUST ,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

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

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

CHARITABLE TRUST VS CIT (E), JAIPUR 2.3 During the course of hearing, the ld.AR of the assesee filed the following submission with the prayer to direct the ld. CIT(E) to grant registration to the assessee u/s 12AA of the Act ‘’1. Second proviso to section 153

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

charitable society, established long back and engaged in\npromoting nationality, education, personality development of the students without any\ndiscrimination of caste, creed and sex (Refer amended trust deed at PB5-32).\nThe facts, of the 1st round, as noted by the ld. CIT(E).is that the appellant filed an online\napplication u/s 12AA dt. 12.01.2019 in Form No.10A

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

section 11 and 12 is also not eligible to the appellant on account of misuse of the trust structure for non- chartiable/personal benefits. (viii) In view of the detailed discussion the appellant is not entitled to exemption benefit regarding the money collected as dharmada and thus not entitled to relief on this ground and the appeal of the appellant

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

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

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

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

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153 ITR 656 where it is observed as under:- The Learned Counsel for the assessee has placed reliance on CIT vs. Bijli Cotton Mills (P.) Ltd. (1979) 116 ITR 60 (SC), which has settled the controversy. The Supreme Court in that case held that "dharmada" means anything given in charity for religious or charitable purposes. Among the trading and commercial

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153 ITR 656 where it is observed as under:- The Learned Counsel for the assessee has placed reliance on CIT vs. Bijli Cotton Mills (P.) Ltd. (1979) 116 ITR 60 (SC), which has settled the controversy. The Supreme Court in that case held that "dharmada" means anything given in charity for religious or charitable purposes. Among the trading and commercial