ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

In the result, the both appeals of the assessee are allowed for\nstatistical purposes

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

trust\n11.\nForm 10AC under Sub clause (i) of clause (ac) of sub-section (1) of section 12A 20-22\nvide Unique Registration Number AAITA7176ME2021201\n12.\nForm 10A under sub clause (1) of clause (ac) of sub-section (1) of section 12A 23-26\nvide acknowledgement no. 586198510270921\n13.\nForm 10AB under sub clause (iii) of clause

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

27,46,800/-\n.All these 5 persons are specified persons within the meaning of u/s 13(3) of the\nAct. As against such high payment of salary to specified persons, the salary\npayment to non-specified persons is at a far lower figure. b. As such the trust has\nmade excessive and unreasonable payments to specified persons, with high\nsalaries

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

27. Section 11 of the Act of 1961 has been amended from time to time. As per section 11(1) of the Act, subject to provisions of sections 60 to 63, where the trust having been created before the commencement of this Act, the income derived from property held under trust in part for charitable

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

section 11. [Para 27]\n\n14\nThe objects of the assessee-trust are not indicative of a wholly religious purpose but are\ncollectively indicative of both charitable

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

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

section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

section 11. [Para 27] The objects of the assessee-trust are not indicative of a wholly religious purpose but are collectively indicative of both charitable

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

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 11. [Para 27] The objects of the assessee-trust are not indicative of a wholly religious purpose but are collectively indicative of both charitable

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

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

27-8-1963 and has been carrying on such charitable activities, this Court finds no justification for rejecting its renewal under section 80G of the Act which is a matter of right. The conditions of section 80G(5) read with Explanation3 do not stand violated in the present case. Respectfully following that aspect of that the assessee trust

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

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

27-8-1963 and has been carrying on such charitable activities, this Court finds no justification for rejecting its renewal under section 80G of the Act which is a matter of right. The conditions of section 80G(5) read with Explanation3 do not stand violated in the present case. Respectfully following that aspect of that the assessee trust

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)

27,67,977.00 by disallowing depreciation, stating that this is out of corpus of the Trust. That the Ld. CIT(A) also erred in not allowing the depreciation & did different interpretation which is not based on earlier order of Higher Authorities. 6. That the Ld. A.O. grossly erred in charging tax on Charitable expenditure i.e. Food for hunger

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)

Section 2(15), which defines 'charitable purpose', were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. 23 Bhiwadi Integrated Development Authority vs. CIT(E) 27. From various decisions of the Hon'ble Supreme Court discussed hereinabove

SHRI KAILA DEVI TEMPLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, JAIPUR

In the result, the appeal filed by the assessee trust is allowed for statistical purposes

Bench: The Ld Cit(E) On 22.12.2016 Seeking Approval Under Section 80G Of The Act. Shree Kaila Devi Temple Trust Vs. Vs. Cit(E)

trust was constituted long back on 27-8-1963 and has been carrying on such charitable activities, this Court finds no justification for rejecting its renewal under section

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

27-10-2018. This view is also taken by the Hon’ble Jurisdictional High Court of Rajasthan in the case of CIT vs Shree Shyam Mandir Committee (DBIT Appeal No. 234 of 2016 dated 23-10-2017 wherein the Hon’ble High Court held that :- ‘’31. In all these cases, the impugned orders were passed after the respective dates

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

Trust (Dharamshala) [2017]\n81 taxmann.com 49/247 Taxman 260 (Punj. & Har.)]\n3.4Shortcomings in functioning: Shortcomings in the functioning of society cannot be\nconsidered as lack of genuineness of activities of the society, therefore, registration\n22\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nunder section 12AA cannot be denied. [DIT (Exemption) v. Venkatesha Education\nSociety [2012] 48(1) ITCL