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, 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 (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, 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

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

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

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

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

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

2. The Ld. CIT(E) by referring to the constitution dt. 31.03.2008 (PB 26-35) and by referring to section 13(1)(b) of the Act and the decision of Hon’ble Supreme Court in case of CIT Vs. PalghatShadi Mahal Trust 254 ITR 212 & CIT Vs. Dawoodi Bohra Jamat held that assessee is making distinction on the basis

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

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

2. The Ld. CIT(E) by referring to the constitution dt. 31.03.2008 (PB 26-35) and by referring to section 13(1)(b) of the Act and the decision of Hon’ble Supreme Court in case of CIT Vs. PalghatShadi Mahal Trust 254 ITR 212 & CIT Vs. Dawoodi Bohra Jamat held that assessee is making distinction on the basis

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

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

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

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

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)

254 ITR 212 (SC) Charitable Trust—Exemption under s. 11—Disqualification under s. 13(1)(b)— Trust for benefit of Muslims—Trust created for educational social, economic and religious development of Muslims as recognised by Muslim Law— Extension of benefits to other communities impermissible— Trust disqualified under s. 13(1)(b) from availing benefit of s. 11 In this regard

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)

2-3 All the activities of 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

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 12A. On behalf of the appellant, reliance has been placed on decision in the case of Umaid Charitable

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

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

2) समाज के सर्वागीण विकास हेतु प्रयास करना\n3(3) यथासंभव समाज के कमजोर वर्ग विशेषकर अनपढ़, बेरोजगार, विधवाओ की सहायता करना, उच्च शिक्षा प्राप्त करने\nवाले स्वजातीय महान्भावो का सहयोग करना।\n3(4) पुष्कर में भ्रमण, धार्मिक, व सामाजिक कार्यों से बहार से आने वाले महानुभावो को आश्रम में ठहरने की सुविधा उपलब्ध\nकरना।\n3(5) संस्था की विभिन्न

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 requires verification of any issue

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

charitable trusts. The ITO. however, rejected the assessee's claim for deduction of the donations under section 80G. The Tribunal held that the expression 'sums' occurring in section 80G did not include any donation made in kind in the shape of shares. On a reference, the High Court agreed with the view taken by the Tribunal. On appeal by certificate