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

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

4. To make necessary arrangements for accommodation of poor people. 5. To help the Blind, Weak, Feverish people and those poor people who cannot run their lives. 6. To give Scholarships to Muslims Students for their studies and do make provisions so as they can get the religious education. 7. To give medical assistance in the events of requirement irrespective

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust - Registration procedure - Assessment year

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust - Registration procedure - Assessment year

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

4 of assessment order in which he has\nasked to the assessee to show cause as under :\n\"(1) the trust is required to get its accounts audited under any provision of the\nAct, Assessee trust has not filed its return of income before issuing notice u/s\n148 of the Act and asked to explain the reasons for not submitting

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] "63. The statements given to the Assessing officer under section 132 (4) have legal force. Unless the retractions are made within a short span of time, supported by affidavit swearing that the contents are incorrect and it was obtained under force, coercion and by lodging

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

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala

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

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

153 A only on the basis of some incriminating material\nunearthed during the course of search or requisition of documents or undisclosed\nincome or property discovered in the course of search which were not produced\nor not already disclosed or made known in the course of original assessment.\"\n(emphasis supplied)\nIn para 7.2 Hon'ble Supreme Court has observed

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 organization in accordance with the provisions of law. (Paper Book Page Number 1) Reliance is placed on the judicial pronouncement in the case of CIT v. Mayur Foundation, (2005) 274 ITR 562 (Guj.) Relevant extracts of the said case law are as below "9. At first blush, the reading of the aforesaid pronouncement gives an impression that the stand

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 organization in accordance with the provisions of law. (Paper Book Page Number 1) Reliance is placed on the judicial pronouncement in the case of CIT v. Mayur Foundation, (2005) 274 ITR 562 (Guj.) Relevant extracts of the said case law are as below "9. At first blush, the reading of the aforesaid pronouncement gives an impression that the stand

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)

4 SUKH LAL RATHI CHARITABLE TRUST VS CIT (E), JAIPUR notice of assessee. Accordingly the Ld. CIT(E) held that since no submission has been furnished by the assessee, the genuineness of activities cannot be proved and thus rejected the application filed by the assessee seeking registration u/s 12AA of the Act by giving the following findings:- i. The assessee

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

In the result, appeal of the assessee is allowed

153(3) of the Act which already expired on 31.12.2018 (as\ncalculated from the Hon'ble ITAT order remanding back the proceedings on 24.07.2017).\n2. For that the impugned order is passed in gross contravention of remand directions vide\norder dated 23.05.2025 in DB CWP No. 4673/2023 passed by the Hon'ble High Court of\nRajasthan, Jaipur benches and this

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala

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

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

153(3) of the Act has elapsed, considering such circumstances, the application filed by\nassessee u/s 12AA and 80G of the Act must be deemed accepted and registration must be treated\nas granted.\n2.1 Limitation of 6 months prescribed u/s 12AA(2) violated, hence deemed Registered. Another\naspect of the matter is that provisions of the S. 12AA

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 :

153-157 14. Copy of Order dated 27.09.2023 issued u/s 127. 158-159 9. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the assessee considering the Rajasthan High Court the ld. CIT(A) ought to have consider the peitition for condonation of delay. The entire proceeding are without territorial jurisdiction