BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

charitable purposes which will be exempted from income tax u/s 4(3)(i) in the hands of the trust. The Law Commission goes on to refer to a note dated 05.11.1958 by the Member, Income Tax, Central Board of Revenue wherein the Law Commission has stated that it appears from the said note that the Member has agreed

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

18 Taxman.com (104) Delhi ITAT. Under section 11(1)(a) income derived from property held under trust wholly for charitable

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable\npurpose\" to include relief of the poor, education, and medical relief. The appellant's\nactivities fall squarely within this definition, and there is no reason to deny the benefit of\nregistration under section 12AB. Therefore, the rejection order passed by ld. CIT(E) is\nnot accordance in law and therefore deserves to be quashed.\nOn the merits

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)

trust wholly for charitable or religious purposes and the provisions of that section and Section 13 shall apply accordingly. 12. Section 13, a non obstante clause provides that the provisions of Section 11 or Section 12 shall not operate as to exclude from total income of the previous years of the person in respect of various income enumerated under clauses

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable\npurpose\" to include relief of the poor, education, and medical relief. The appellant's\nactivities fall squarely within this definition, and there is no reason to deny the benefit of\nregistration under section 12AB. Therefore, the rejection order passed by ld. CIT(E) is\nnot accordance in law and therefore deserves to be quashed.\nOn the merits

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

Section 12AA, which lays down the procedure for registration, does not speak anywhere that the Commissioner, while considering the application for registration, shall also see that the income derived by the trust or the institution is either not being spent for charitable purpose or such institution 18

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 carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern

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 carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern

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 carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

trust. There is no finding in the order that the activities\nof the trust are not as per the trust deed which warrants rejection of the registration.\nThe apex court has allowed that the if the activities are done at reasonable profit\nrate the same cannot violate the provision of section 11 & 12 of the Act. The\nregistration

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

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

18 Shri Parnami Panchayat trust by confirming the order of the AO whose relevant para is reproduced as under:- ‘’5.1.11 In light of the above discussion, it is found that the action of ld. AO in not granting the benefit u/s 11 to the appellant trust for A.Y. 2010-11 and making the impugned addition of entire surplus

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

trust carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

trust carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern