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)

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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

31-10-2018\ndeclaring an income of Rs. NIL. The case of the assessee was taken up for\n\"Limited Scrutiny\" u/s 143(3) of the Income Tax Act. 1961 on the basis of\nComputer Assisted Selection for Scrutiny (CASS) and statutory notice u/s 143(2)\nof the Act dated 22-09-2019 was issued through ITBA and duly served

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

trust. There is no finding in the order that the activities\nof the trust are not as per the trust deed which warrants rejection of the registration.\nThe apex court has allowed that the if the activities are done at reasonable profit\nrate the same cannot violate the provision of section 11 & 12 of the Act. The\nregistration

SHRI MERH KSHTRIYA SABHA,AJMER vs. CIT(APPEALS), DELHI

charitable trust is trust is a\n\"mixed trust\"& exception to section\n115BBC are applicable.\n(c) Decision of M/s Saraswati Education\nCharitable Trust\n( ITA\nNo.\n776/LKW/2014 for A.Y. 2010-11) where\naddition made u/sec. 68.\n(1) Though in the instant case addition\nmade are u/sec. 115BBC; but nature of\naddition section 68 & section 115BBC are\non similar

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)

31 January 2009, trust deed was further modified at 26st June, 2019. The objects of the Trusts main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India ( vide para 3

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

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

3) and (4) of section 8 of the A. P.\nSocieties Registration Act, 2001, it is only when the amendment to the objects\nof a society (educational agency) is intimated and the Registrar, on being\nsatisfied that the amendment is not contrary to the provisions of the Act,\nregisters and certifies such an alteration, would it be a valid alteration

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

31 ITA 626/JP/2019 & 313/JP/2020_ Disha Delphi Educational Society Vs PCIT "13(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely :— (a) ….. (b) ….. (c) ….. (cc) any trustee of the trust or manager (by whatever name called) of the institution; (d) …… (e) any concern in which any of the persons referred

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

31 ITA 626/JP/2019 & 313/JP/2020_ Disha Delphi Educational Society Vs PCIT "13(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely :— (a) ….. (b) ….. (c) ….. (cc) any trustee of the trust or manager (by whatever name called) of the institution; (d) …… (e) any concern in which any of the persons referred

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

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

charitable purpose which cannot be construed as solely of the benefit of particular religious community and following the judgment of Hon’ble Supreme court in case of CIT vs. Dawoodi Bohra Jamat364 ITR 31 directed the CIT to grant registration to the assessee trust. 3. As per section

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

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

charitable purpose which cannot be construed as solely of the benefit of particular religious community and following the judgment of Hon’ble Supreme court in case of CIT vs. Dawoodi Bohra Jamat364 ITR 31 directed the CIT to grant registration to the assessee trust. 3. As per section

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

In the result the appeal of the assessee is allowed

section 2(15) – Not a ground\nspecified in statute for cancellation of registration Income Tax Act, 1961, ss. 2(15),\nfirst proviso, 12AA(3)\nCIT vs Jodhpur Development Authority 287 CTR 473 (Raj.)/ 139 DTR 1\nCharitable trust Registration under s. 12A - Charitable purpose of planning and\ndevelopment of city vis-a-vis earning of profit - Predominant object

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

charitable or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

charitable or religious purposes, \"for which is of the nature\nreferred to in sub-clause (a) of clause (24) of section 2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could

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)

3) of Income Tax Act, 1961 is bad in law, void-ab initio and deserve to be annulled. Hence, the Ground No. 1 of the assessee is allowed . 3.0 The Ground No. 2 to 4 of the assessee is regarding invoking the provisions of Section 13(1)(d) of the Act for Investment made in past financial years in shares

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.

3) would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served thereby if it includes the taking of steps to urge or oppose legislation affecting trade, commerce or manufacture. If the primary purpose be advancement

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.

3) would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served thereby if it includes the taking of steps to urge or oppose legislation affecting trade, commerce or manufacture. If the primary purpose be advancement

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.

3) would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served thereby if it includes the taking of steps to urge or oppose legislation affecting trade, commerce or manufacture. If the primary purpose be advancement