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.

Section 2(15), the activities of the trust should be carried out on commercial lines with intention to make profit. Where the trust is carrying out its activates on non-commercial lines with no motive to earn profits, or fulfillment of its aims an objectives, which are charitable

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.

Section 2(15), the activities of the trust should be carried out on commercial lines with intention to make profit. Where the trust is carrying out its activates on non-commercial lines with no motive to earn profits, or fulfillment of its aims an objectives, which are charitable

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.

Section 2(15), the activities of the trust should be carried out on commercial lines with intention to make profit. Where the trust is carrying out its activates on non-commercial lines with no motive to earn profits, or fulfillment of its aims an objectives, which are charitable

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 or institution is charitable, another object which by itself may not be charitable but which is merely ancillary or incidental or institution from being a valid charity. The court further observed that true meaning of the words in section 2(15

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET 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 or institution is charitable, another object which by itself may not be charitable but which is merely ancillary or incidental or institution from being a valid charity. The court further observed that true meaning of the words in section 2(15

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 or institution is charitable, another object which by itself may not be charitable but which is merely ancillary or incidental or institution from being a valid charity. The court further observed that true meaning of the words in section 2(15

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

section 2(15) of the Income Tax Act, 1961. Thus, the society not only exists solely for “charitable purpose” but also there is no object of the society which is beyond the scope of “charitable purpose”. Whatever income is generated by the society is from the “property held under trust

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

trust does not fall under the last limb of the definition of Charitable purpose. Since the assessee is engaged in above mentioned charitable purpose, hence it is not right to apply first proviso to Section 2(15

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

trust does not fall under the last limb of the definition of Charitable purpose. Since the assessee is engaged in above mentioned charitable purpose, hence it is not right to apply first proviso to Section 2(15

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant part of the Circular which are reproduced as under:- “ EXEMPTION UNDER SECTION

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant part of the Circular which are reproduced as under:- “ EXEMPTION UNDER SECTION

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant part of the Circular which are reproduced as under:- “ EXEMPTION UNDER SECTION

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant part of the Circular which are reproduced as under:- “ EXEMPTION UNDER SECTION

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant part of the Circular which are reproduced as under:- “ EXEMPTION UNDER SECTION

RAJASTHAN STATE ROAD TRANSPORT CORPORATION,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

charitable purpose i.e., advancement of any other object of general public utility which means the activities which promote the welfare of general public and not the individual interest of some person or private profit or private gain. Reading of proviso to section 2(15) along with the speech of FM in Parliament and the CBDT circular 11 of 2008 dated

RAJASTHAN STATE ROAD TRANSPORT CORPORATION,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

charitable purpose i.e., advancement of any other object of general public utility which means the activities which promote the welfare of general public and not the individual interest of some person or private profit or private gain. Reading of proviso to section 2(15) along with the speech of FM in Parliament and the CBDT circular 11 of 2008 dated

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

trust which is arising from the order of the ld. Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as ld. CIT(E)] whereby the ld. CIT(E) held that the applicant society cannot be held as charitable within the meaning of Section 2(15

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

section 2(15) – Not a ground specified in statute for cancellation of registration Income Tax Act, 1961, ss. 2(15), first proviso, 12AA(3) CIT vs Jodhpur Development Authority 287 CTR 473 (Raj.)/ 139 DTR 1 Charitable trust