VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

charitable institution, the provisions of section 164 (2) can only be applied and section 167B does not have any application. The appellant relies on the case of Shri Digambar Jain Mandir Trust

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 trusts. I. Mere surplus does not make any institution Business Entity The Ld. CIT has also taken a note that the charges levies fixed by the authority are higher than cost, while, it is surprising to note that the authority has to ensure the development of the whole region, to provide all infrastructure facilities, civil amenities public utility services

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)

section 164(2), proviso is applicable only to that part of income of the trust which has forfeited exemption and not the entire income. Relevant paragraph reads as under: 8 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR Sec. 164(2) refers to the relevant income which is derived from property held under trust wholly for charitable

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

charitable trust and mainly\nformed for the upliftment of the cloth merchants of the city but fund of trust\nwas utilized for personal benefit of president. The trust has received interest on\nrefund of Rs.5,278/- which was not shown in ITR filed under section 148\nof the Act. Hence same is also added in total income of the trust

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 trust and mainly\nformed for the upliftment of the cloth merchants of the city but fund of trust\nwas utilized for personal benefit of president. The trust has received interest on\nrefund of Rs. 5,278/- which was not shown in ITR filed under section 148 of\nthe Act. Hence same is also added in total income

PANCHAYTI DHARAMSHALA KASERAN TRUST,JAIPUR vs. ITO WARD EXEMPTION, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

charitable activities and registered with Devasthan Vibhag under the Rajasthan Public Trust Act 1959 and since 1970, it is regularly filing its return of income. However, no details are provided whether the appellant was granted registration under section 12AA of the 6 Panchayti Dharamshala Kaseran Trust v. ITO Income Tax Act, 1961 either before the Ld. CIT appeal or before

GOLDEN INDIA FOUNDATION,JAIPUR vs. ITO,EXEMPTION WARD,, AJMER

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 98/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Golden India Foundation AA-13, Jay Ambey Nagar, Opp. Old Jaipur Hospital, Tonk Road, Jaipur cuke Vs. The ITO Exemption- Ward Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTG 3675 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Da

Section 11 of the Income-tax Act. c. Repayment of a debt incurred for charitable purposes by a charitabletrust and loans advanced by educational trusts are application of income: Repayment of loan taken for construction of a building by the assessee for the purpose of augmenting its funds shall qualify as income applied for charitable purposes CIT vs Janamabhoomi Press

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. JYOTI VIDYAPEETH TRUST, JAIPUR

16. As a result, finding no merit in the appeal filed by the department, the same is hereby dismissed

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

Charitable Trust, (2014) 43 taxmann.com 300, a decision by Hon’ble Delhi High Court ; and the decision in case of Agappa Child Centre vs. CIT, (1997) 92 taxman 327, by Hon’ble Kerala High Court. Learned DR for the department has referred to the provisions of Section 11, Section 13(1)(c)(ii) and Section

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

164(2)—\nTotal amount was treated as income by invoking Section 13(1)(b) read with\nSection 11(5)—Amount said to have received as donation was added back to\nincome of assessee under Section 69A—CIT(A) affirmed view taken by\nAssessing Officer except for granting partial relief such as with regard to claim for\ncarry forward of depreciation

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

164(2)—\nTotal amount was treated as income by invoking Section 13(1)(b) read with\nSection 11(5)—Amount said to have received as donation was added back to\nincome of assessee under Section 69A—CIT(A) affirmed view taken by\nAssessing Officer except for granting partial relief such as with regard to claim for\ncarry forward of depreciation

SAMAJIK PRERNA AVAM GRAMIN VIKAS SANSTHAN LAPORIYA,DUDU, JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

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

section 12AB of IT Act as activities are not genuine and many of trust is being run by management for personal benefit ‘’04. In view of above discussion applicant’s application for registrat4ion u/s 12AB is liable to be rejected and thus being rejected on followinggrounds:- M/s. SAMAJIK PRERNA AVAM GRAMIN VIKAS SANSTHAN LAPORIYA VS CIT (E), JAIPUR  Assessee having

SAMAJIK PRERNA AVAM GRAMIN VIKAS SANSTHAN LAPORIYA,DUDU, JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

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

section 12AB of IT Act as activities are not genuine and many of trust is being run by management for personal benefit ‘’04. In view of above discussion applicant’s application for registrat4ion u/s 12AB is liable to be rejected and thus being rejected on followinggrounds:- M/s. SAMAJIK PRERNA AVAM GRAMIN VIKAS SANSTHAN LAPORIYA VS CIT (E), JAIPUR  Assessee having

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO , ITO WARD, KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clauses (iii) and (iv) of sub-section (1) of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO, ITO WARD KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clauses (iii) and (iv) of sub-section (1) of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where

SAKSHI ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO WARD 1(2), KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clauses (iii) and (iv) of sub-section (1) of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where

M/S BHAGIRATH SHIKSHAN SANSTHAN,JAIPUR vs. INCOME TAX OFFICER (E), WARD-1, JAIPUR

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

section 164(2) is ignored which provides that the relevant income which is derived from property held under trust only for charitable

SHRI RAM GOUSALA SAMITI,SIKAR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

164 taxmann.com 228 (Jaipur –Trib.) 9. Admittedly, on the applications submitted by the applicant trust before the competent authority, the applicant trust stands registered under the Act, 1959 as per certificate dated 25.03.2025. In view of the registration of the applicant trust under the RPT Act, 1959, the matter needs to be remitted to Learned

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

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

trust exemption u/s 11 of the Act denied by the ld. AO and case of the assessee was assessed as AOP at maximum Marginal Rate (MMR) as per proviso to section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

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

trust exemption u/s 11 of the Act denied by the ld. AO and case of the assessee was assessed as AOP at maximum Marginal Rate (MMR) as per proviso to section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income