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

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

section of people would be a charitable activity for or towards other\nmembers of the community and also public at large. For example, the practice of optional\ncharity in the form of Khairat or Sadaquah under Mohammadan Law would be covered under\nboth charitable as well as religious purpose. Further, while providing food and fodder to\nanimals especially

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 of people would be a charitable activity for or towards other members of the community and also public at large. For example, the practice of optional charity in the form of Khairat or Sadaquah under Mohammadan Law would be covered under both charitable as well as religious purpose. Further, while providing food and fodder to animals especially

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)

section 32(1) would mean double deduction, which is not permissible in view of the decision of the Apex Court in the case of Escorts Ltd. v. Union of India [1993] 199 ITR 43/[1992] 65 Taxman 420. The depreciation being notional expenditure will not fall under the expression 'actually applied' as held by the Apex Court in the case

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

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

Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

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

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

Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

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

section of people would be a charitable activity for or towards other members of the\ncommunity and also public at large. For example, the practice of optional charity in the form of\nKhairat or Sadaquah under Mohammadan Law would be covered under both charitable as well as\nreligious purpose. Further, while providing food and fodder to animals especially

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

section (1) shall not apply to trust or institutions credited or\nestablished wholly for charitable or religious purposes;\nSince the assessee has been granted registration u/sec. 12A(a)/80(G) of Act, there is no\ndoubt that trust is not a \"CHARITABLE AND RELIGIOUS TRUST\", the said\nregistration is still in force as on date; nor A.O. has doubted

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

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

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.

38 (Jaipur - Trib.) and the relevant findings read as under: “14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer

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.

38 (Jaipur - Trib.) and the relevant findings read as under: “14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer

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.

38 (Jaipur - Trib.) and the relevant findings read as under: “14. On perusal of the assessment order, it is noted that the prime reason for denial of exemption under section 11 of the Act by the Assessing officer is systematic generation of surplus year after year under various heads of income by the assessee society. As per Assessing officer

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin 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\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the allowing the depreciation alternatively claimed by the Appellant.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred