VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

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

254 ITR 212 wherein Hon’ble Apex Court held that any trust making discrimination on the basis of caste or religion, unless covered under explanation, i.e. meant for SC/ST cannot be considered charitable and thus is not eligible for registration under Section

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

Trust 254 ITR 212 and CIT, Ujjain vs. Dawoodi Bohra\nJamat, Civil Appeal No. 2492 of 2014.\n4.\nBut, as per the scheme of the Act, reliance placed by the Ld. CIT (E) on CIT,\nUjjain vs. Dawoodi Bohra Jamat, Civil Appeal No. 2492 of 2014, 222 Taxman 228\n(SC) is misplaced. As the Hon'ble Apex Court held

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)

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 should not involve the carrying on of any activity for profit would

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.

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

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.

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

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.

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

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

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

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

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

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

254, the Hon’ble Supreme Court observed: “If the profit must necessarily feed a charitable purpose under the terms of the trust, the mere facts that the activities o the trust yield profit will not alter the charitable character of the trust. The restrictive condition that purpose should not involve the carrying on of any activity for profit would

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

254 or section 260 or section 262 is received by\nthe Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or\nCommissioner, as the case may be, the order under section 263 or section 264 is passed\nby the 48[Principal Chief Commissioner or Chief Commissioner or Principal\nCommissioner or Commissioner, as the case may be]”\n1.2 In the facts

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

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

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 13(1)(b) to be seen at the time of assessment for determining exemption Further the headnotes of the decision in case of Palghat Shadi Mahal Trust read as follows: COMMISSIONER OF INCOME TAX vs. PALGHAT SHADI MAHAL TRUST (2002) 254 ITR 212 (SC) Charitable

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E), JAIPUR

Bench: The Date Of Hearing.”

254 or section 260 or section 262 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, the order under section 263 or section 264 is passed by the 48[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be]” 1.2 In the facts

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)

254 ITR 744 (Guj) 3. CIT vs Sir M. Visveswaraya Educational Trust 319 ITR 425((Karn) 4. Nachimuthu Industrial Association Vs. CIT 235 ITR 190 5. CIT vs VGP Foundation 262 ITR 187 (Mad.) 6. S.N. Namasivaym Chettiar vs CIT 38 ITR 579 (SC) 3.3 On the other hand, the ld.AR supported the order

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

Charitable 12 Shri VerdhmanSthanakvasi Jain shrisangh vs. CIT(E) sant Sthanakwai the sansthan are and religious Bhawan, carried on regular object Grand Hotel basis and expenses are gali, also made on regular Rampura, basis. We are unable Kota to specify the expenses incurred for this activity. 5. To organize the In summer Jain Average All the activities of Upliftment

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

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

charitable trust otherwise falling under s.11 or 12\nand therefore, requires to be read in conjunction with the provisions of ss.\n11 and 12 towards determination of eligibility of a trust to claim exemption\nunder the aforesaid provisions.\nThus without prejudice to above submission the above decision clearly held that\nthe application of section 13(1)(b) to be seen

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

trust. 3.1 ITA No. 1134/JPR/2024 relates to the assessment year 2014-15 wherein the assessee has raised following grounds: - “1. That under the facts and circumstances of the case the Ld. CIT(A) has erred seriously in dismissing the appeal in limine by not condoning the delay occurred in filing the appeal without properly appreciating the reasons stated

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.

254 ITR 212 wherein Hon’ble Apex Court held that any trust making discrimination on the basis of caste or religion, unless covered under explanation, i.e. meant for SC/ST cannot be considered charitable and thus is not eligible for registration under Section

SUKH LAL RATHI CHARITABLE TRUST ,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

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

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

CHARITABLE TRUST VS CIT (E), JAIPUR 2.3 During the course of hearing, the ld.AR of the assesee filed the following submission with the prayer to direct the ld. CIT(E) to grant registration to the assessee u/s 12AA of the Act ‘’1. Second proviso to section 153(5) provides that where an order u/s 254

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

254 of the Income tax act, 1961 dated 19.07.2018 granted registration u/s 12AA as Religious trust w.e.f. 1.04.2015. (Copy of order is enclosed) Digamber Jain Mandir Shri Neminath Ji Sanwalaji Amer vs. ITO The Assessmentu/s 143(3) was completed by the Ld. A.O. for the A.Y. 2007-08 on 20/03/2015and that time the application for grant of registration was rejected