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.

196 1 by special auditor 7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the benefit of application of income as per Section 11 of the Act made by the Appellant Trust Towards the charitable

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

Trust (Dharamshala) [2017]\n81 taxmann.com 49/247 Taxman 260 (Punj. & Har.)]\n3.4Shortcomings in functioning: Shortcomings in the functioning of society cannot be\nconsidered as lack of genuineness of activities of the society, therefore, registration\n22\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nunder section 12AA cannot be denied. [DIT (Exemption) v. Venkatesha Education\nSociety [2012] 48(1) ITCL

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerrred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

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\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

196 1 by special auditor\n7. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nermed in not allowing the benefit of application of income as per Section 11 of the Act\nmade by the Appellant Trust Towards the charitable

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

charitable purposes to the extent it does not exceed 15 per cent of the income, claimed at Rs. 43,272/- under section 11 (1)(a) (11)(b) of the Act were not allowed. Accordingly, the income was computed at Rs. 2,88,480/-. 1.3. Further, your honour, income tax Charging of tax @30% instead of applicable

BHARITAYA JAIN SANGHATANA,KOTA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Bench: this Appellate Tribunal. 3. Arguments heard. File perused. 4. It may be mentioned here that earlier on 07.08.2024 on behalf of the appellant, a paper book was submitted with Index depicting 21 documents. Today, fresh Index to the said paper book consisting of only 20 documents has been furnished. Copy supplied to Ld. DR for the Department.

charitable purpose. Matter before Learned CIT(E) was not for or at the stage of computation of total income of the trust. The only prayer was for registration under section 12 AB of the Act. No prior notice is said to have been issued by the CIT(E) to the Trust for consideration of the point of any specific violation

SAKHI-SAHELI MICORFINANCE FORUM,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

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

section society at concessional rate of interest is charitable in nature as the assessee is working on no profit and no loss basis and further, the surplus if any earned by the assessee is not liable for payment to promote or trustee but has to be applied only for the objects of the assessee. The rate of interest charges

TULSI FIUNDATION,JAIPUR vs. CIT 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 13(1)(c) and not eligible for exemption u/s 11 and 12 of IT Act and held: 4 Tulsi Foundation vs. CIT(E) "Therefore, it is concluded that the trust is in specified violation by giving benefit to the specified persons and thus falls out of the scope of registration u/s 12A." (Paragraph First on Page No.8

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

In the result, both the appeals filed by the assessee are allowed

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

charitable organization. It is not registered u/s 25 of companies Act. It is not registered u/s 12A of the IT Act. Therefore its income has to be computed on the principles of commercial expediency. In view of above, second argument is also not accepted by the ld. AO. He further noted that the assessee Corporation is a separate entity

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

Section 4 of the Indian Partnership Act 1932 also support this contention. Thus, the 'partnership firm' and partners have been collectively seen and the distinction between the two was removed in the judicial precedents even for taxation purposes. 6.2.3 On the other hand, interest paid on borrowed capital u/s 36(1)(iii) presupposes a transaction between two independent entities, which