INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24) of section

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

24 ACIT vs. Global Institute of Technology agreement is enclosed herewith. A copy of the relevant ledger account displaying payment of Rs. 5,05,00,000/- is also enclosed herewith. This plot of land was purchased for the purposes of the objects of the trust. The plot in question is still in the possession of the assessee

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

section 164(2) of the Act (2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

iia) defines the word income in respect of charitable or religious trust as under : “Income includes voluntary contribution received by a trust created wholly or partly for religious or charitable purposes or by an institution established wholly or partly for such purposes etc.” Section 11(1)(d) defines corpus of the trust as under: “Subject to provisions of sections

LALITA DEVI SABOO CHARITABLE TRUST ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

section 11(1)(d) of the Act. The ld. AR of the assessee further submitted that the ld. CIT(A) also erred in upholding the action of the AO in computing income at Rs.17,15,840/- as against nil income of the assessee. It was submitted that during the course of assessment proceedings details of corpus donation was given

SHRI MERH KSHTRIYA SABHA,AJMER vs. INCOME TAX OFFICER (EXEMPTION), AJMER

In the result, the appeal of the assessee is disposed off in light of above directions

24)(iia). Accordingly, the addition of Rs. 31,69,001/- made by the AO is hereby confirmed.” 3. The ld A/R submitted that the assessee trust is registered u/s 12A(a) vide order dated 19.12.2001 as a charitable trust and trust’s accounts are 2 Sh. Merh Kshtriya Sabha, Ajmer Vs. ITO(Exemption), Ajmer subject to audit and said audited

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

iia) of subs. (24) of s. 2, it is found that reference has been made to various other clauses of sub-s. (23C) of s. 10 but no reference has been made to cl. (iiiab) of sub- s. (23C) of s. 10—As per provisions of sub-s. (4A) of s. 139, there is no specific reference to those assessees

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO , ITO WARD, KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24) of section

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO, ITO WARD KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24) of section

SAKSHI ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO WARD 1(2), KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24) of section

SHRI CHANDRAPRABH CHARITABLE SANSTHA,JAIPUR vs. ITO, EXEMPTION WARD 1, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 363 & 364/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 Shri Chandraprabh Charitable Sanstha, Shree Digamber Jain Mandir Campus, Durgapura, Jaipur cuke Vs. Income Tax Officer Exemption Ward-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGTS 7441 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.), Shri Ruchika Sogani (Adv.) jk

24,665/-. Thereafter, the case of the assessee was taken up under compulsory scrutiny due to the reason “Cases where registration/approval under various sections of the Income-tax Act, 1961 such as 12A, 35(1)(ii)/(iia)/(iii), 10(23C) etc. of the Income-tax Act, 1961 have not been granted or have been cancelled/withdrawn by the competent authority

SHRI CHANDRAPRABH CHARITABLE SANSTHA,JAIPUR vs. ITO,EXEMPTION WARD 1, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 363 & 364/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 Shri Chandraprabh Charitable Sanstha, Shree Digamber Jain Mandir Campus, Durgapura, Jaipur cuke Vs. Income Tax Officer Exemption Ward-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGTS 7441 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.), Shri Ruchika Sogani (Adv.) jk

24,665/-. Thereafter, the case of the assessee was taken up under compulsory scrutiny due to the reason “Cases where registration/approval under various sections of the Income-tax Act, 1961 such as 12A, 35(1)(ii)/(iia)/(iii), 10(23C) etc. of the Income-tax Act, 1961 have not been granted or have been cancelled/withdrawn by the competent authority