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)

1) When all schemes sanctioned under this Act have been executed or have been so far executed as to render the continued existence of the Trust, in the opinion of the State 6 Bhiwadi Integrated Development Authority vs. CIT(E) Government, unnecessary, the State Government may by notification declare that the Trust shall be dissolved from such date

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Charitable or\nreligious trust Exemption of income from property held under (Audit objection)\n Assessment year 2016-17 Assessment of assessee-trust was completed under section\n143(3) at 'Nil' income - Revenue audit party, however, objected to finalization of retum of\nassessee-trust at 'Nil' for reason that during year, assessee received corpus donations\nwhich were not included in income

SAMBODHI FOUNDATION,KOTA vs. ITO WARD-2(1) KOTA, KOTA

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

Bench: Or At The Date Of Hearing.”

section 12A of the Act, dated 08/10/2022" Brief facts relating to this ground of appeal are that the assessee trust filed online application in Form No. 10AB, (Paper Book Page no.7-13) before the Id. CIT (Exemption) Jaipur, for seeking registration u/s 12AB of the Act, on 13/09/2023. In turn, the Id. CIT (Exemption), issued first letter/Notice No. ITBA/EXM/F/EXM43/2023-24/1058448484(1

PATHEYA KAN SANSTHAN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

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

trust at Rs. 18,41,310/- by the AO and subsequently confirmed by the ld. CIT(A). (i) New Noble Educational Society v. CIT [2022] 448 ITR 594 (SC) in respect of charitable activities in the nature of education (ii) ACIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1 (SC) in respect of charitable activities in the nature

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

Bench: Him.

173/- 65,000/- 19/10/2016 9,75,353 1,27,000/- 31/10/2016 14,43,326/- 2/11/2016 20,99,220/- 1,35,000/- 3/11/2016 25,72,205/- 1,50,000/- 5/11/2016 29,76,815/- 5,90,000/- 7/11/2016 26,71,165/- 1,10,000/- 8/11/2016 53,10,622/- - 13/11/2016 53,10,622/- 50,00,000/- Ld. AO from the above chart observed

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

section 54F of the Act. It was submitted that in spite of above submissions, the AO has not acceded to assessee’s contentions and has denied the exemption u/s 54F of the Act. 5. It was further submitted that some of the notable facts were not judiciously considered by the AO and/or were not denied by the AO though having