DISHA DELPHI EDUCATION SOCIETY C/O- KALANI & CO. CA, 5TH FLOOR, KILESTONE BUILDING GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

274 (Kai.) (HC) The held part is as under:- "In the instant case, the material on record shows that the Trust has established educational institution and imparting medical education. Every year, students are admitted. Huge investment is made for construction of buildings for housing the college, hostel and to provide other facilities to the students who are studying

M/S. DISHA DELPHI EDUCATIONAL SOCIETY ,NEW DELHI vs. PR.CIT, CENTRAL, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 626/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :............ Disha Delphi Education Society, Cuke Pr.Cit (Central), 334, Asiad Village, Hauz Khas, Vs. Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 313/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year: 2016-17 Disha Delphi Education Society, Cuke Pr.Cit (Central), Vs. 334, Asiad Village, Hauz Khas, Jaipur. New Delhi-110049. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatd 8461 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ajay Chandra (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27/12/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Common Assessee Against The Separate Order Of Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 & 29/10/2020 For The A.Y. 2016-17 In The Matter Of Order Passed U/S 2

274 (Kai.) (HC) The held part is as under:- "In the instant case, the material on record shows that the Trust has established educational institution and imparting medical education. Every year, students are admitted. Huge investment is made for construction of buildings for housing the college, hostel and to provide other facilities to the students who are studying

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

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

274 ITR 562 dated 29-12- 2004) wherein the Hon’ble Court held as under:- Section 11 of the Income-tax Act, 1961 Charitable or religious trust

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

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

274 ITR 562 dated 29-12- 2004) wherein the Hon’ble Court held as under:- Section 11 of the Income-tax Act, 1961 Charitable or religious trust

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

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

274 and decision of this Court in CIT v. Vijay Vargiya\nVani Charitable Trust [2015] 58 taxmann.com 335/232 Taxman340/[2014] 369 ITR 360\n(Raj.). The Tribunal also noted that once the matter was remanded back to the CIT(E)\nthen the limitation for passing the order/decision cannot be more than the limitation\nprovided for deciding the application under section

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

charitable trust. The copy of the order served on the assessee was misplaced and thereafter it was found and sent to the counsel for preparing the appeal and then the appeal was prepared and filed before the Tribunal and in that process the delay of 38 days occurred. The delay of 38 days was condoned by the Apex Court

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Charitable Trust assessee, had come forward to file this appeal with a delay condonation petition. We find that the assessee is having sufficient cause for not filing appeal before us in time and hence, the delay is hereby condoned and appeal of the assessee is admitted for adjudication. 2. Sant Kabir Mahasabha Versus The CIT (Exemption) Chandigarh (ITA No. 84/CHD/2023

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

charitable trust and not incurred for business purpose. The disallowance so made and confirmed by the ld. CIT(A) is contrary to the provision of law and hence, kindly be deleted in full 3.2. Rs.2,45,919/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of interest

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)

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 under

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, 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)

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 under

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

Bench: The Date Of Hearing.”

274 and decision of this Court in CIT v. Vijay Vargiya Vani Charitable Trust [2015] 58 taxmann.com 335/232 Taxman340/[2014] 369 ITR 360 (Raj.). The Tribunal also noted that once the matter was remanded back to the CIT(E) then the limitation for passing the order/decision cannot be more than the limitation provided for deciding the application under section

SCHOLAR'S EDUCATION TRUST OF INDIA,602-A, TRIMURTY DAVE APARTMENT, JAI SINGH HIGHWAY MARG, BANI PARK, JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

274 of the IT Act, 1961, are initiated separately. 5. Being aggrieved by the AO the assessee preferred an appeal before the ld. CIT(E) and the findings are reproduced as under:- “11. The assessee in its own submission has admitted that the donation has not been claimed as expenditure rather it is application of income. It is also well

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

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

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

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on RS 70,000/- house property 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on house property RS 70,000/- 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

charitable Trust. Rs 24,000/- Loss on house property RS 70,000/- 6.6 The bare perusal of section makes it clear that who is eligible of claiming such deduction. Thus when the language of statute is clear and unambiguous and, in such circumstances, the expert's opinion may not be used as a shelter to avoid penalty, as the explanation

ALLEN CAREER INSTITUTE,KOTA vs. JCIT, JAIPUR

In the result, the Grounds No

charitable trust and not incurred for business purpose. The disallowance so made and confirmed by the ld. CIT(A) is contrary to the provision of law and hence, kindly be deleted in full 4. Rs.23,64,158/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of Rs.23

RAMJI LAL ARYA KANYA CHHATRAWAS SAMITI,ALWAR vs. ACIT, ALWAR

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

Charitable activities and philanthropic service to the society and proving hostel facility to girls/women as per objects mentioned in the constitution under the name and style of Shri Ramji Lal Arya kanya Chhatrawas Samiti, Alwar. The Trust is registered U/s 12AA of the Act by the CIT, Alwar on 24/08/2004. The return of income was filed by the assessee