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

22 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur (i) Subject to the provisions of clause (c) of sub-section (1) of section 16, any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, in so far as such income is applied or accumulated for application

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

22. A perusal of the above clarification issued by CBDT clearly shows that while examining that an educational institute exists solely for educational purpose or for the purpose of the profit, mere generation of surplus from year to year cannot be basis to hold that it exists for the purpose of the profit as sufficient safeguards have been provided whereby

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 to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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 to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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 to carry out object of general public utility and this is the primary or dominant purpose and not carrying on any activity for profit, ITO Vs. Rajasthan Cricket Association. the same would satisfy the requirements of section 2(15) of the Act. Here, the main object of the appellant was providing financial help

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.

e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed separately. The activities resulting in the said receipts are also charitable activities

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.

e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed separately. The activities resulting in the said receipts are also charitable activities

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.

e) sponsorship money and sale of ticket, advertisement, souvenirs and other such receipts do not result in the assessee being held a undertaking activities in the nature of “trade, commerce and business”. These receipts are intrinsically related, interconnected and interwoven with the charitable activity and cannotbe viewed separately. The activities resulting in the said receipts are also charitable activities

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)

E) 20. In Sole Trustee, Lok Shikshana Trust vs. CIT, (1975) 101 ITR, 254, the Hon'ble Supreme Court observed: "If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

trust or institution undertaking such activity or activities, of that previous year; 20 ITA 197/JP/2022 THE JEWELLERS ASSOCIATION VS ACIT, CIRCLE-1 JAIPUR It is noted from Section 2 (15) which defines 'charitable purposes’ and its proviso to section 2 (15) was directed to prevent the unholy practice of pure trade, commerce and business entities from masking their activities

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

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

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

2)\nof the Act dated 22-09-2019 was issued through ITBA and duly served upon the\nassessee. The information/s 142(1) of the Act was called for vide questionnaire\nthrough ITBA. Incompliance of the said notices, the assessee submitted details /\ninformation through e-proceedings and the information so filed by the assessee was\nexamined

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

22) has been allowed to if for several years in the past and even in subsequent year. [2015] 61 taxmann.com 59 (Hyderabad – Trib.) Section 12A Charitable Trust Registration of Business practices: Where assessee's primary purpose remained advancement of objects of general public utility, even if an incidental or ancillary activity for purpose of achieving main purpose was profitable

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

charitable. The Trust was not made with the objective of providing benefit to settler or trustee of the trust. The AO without any power pointed out defects in the Trust Deed. The AO referred the Hindi Translation of the Trust Deed and not the Original Trust Deed. The Original Trust Deed clarifies that the ownership of the amount received

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

charitable organization. Such rent payment is neither the application of fund nor as per the objects of the trust. This has caused grave violation of sub clause (a) of 3rd Proviso of Section 10(23C) of IT Act. The trustees and family members are also booking their personal expenses on travelling & study, into trust books. Trust is also purchasing luxurious

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:

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

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)

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

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

In the result, the appeal of the assessee is allowed

trust is not fit for registration and, therefore, registration u/s 12AA is rejected.’’ Thus, it is clear from the above observations of ld. CIT(E) that he has cancelled the registration of the assessee only on a finding that the assessee society is involved in the activities of the nature of business / commerce within the meaning of Section 2

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)

22 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR these directions such decision may fall in teeth of the or contempt of the judgment of honourable High Court whereby the judgment of hanourable Tribunal was approved. The appellant is hereby advised to approach and make appropriate submissions before the id. CIT(E) for the compliance of the said directions