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

charitable objects\nunder 2(15) and section 11(4) and section 11(4A), which prohibits any business for trust.\nThe

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

4. After examination of the information and other details, the\nreturned income of the assessee trust is accepted.\"\nThe total income is assessed at income of Rs. Nil u/s 143(3) of the\nIncome Tax Act, 1961, ITNS-150 showing calculation of tax and\ninterest chargeable, if any, is attached herewith forming a part of this\norder.\"\n2.2

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)

trust is primarily to run and maintain the temple. And also mentioned Supreme Court case of Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax dated 4 August, 1997 by stating that Section 80G applies to donations to any institution or fund established in India for a charitable

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

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

section 12A, the concerned Commissioner/Director is not\nrequired to examine question whether the trust has actually commenced and has, in fact\ncarried on charitable activities. [Para 12]\n\n12. Its beyond our understanding what else a newly established society/trust\ncan furnish in response to the letter of Ld. CIT (E), Jaipur. Rather, observations on\ngenuineness of the trust observations, made

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.

4 MSB Educational Society Having said so, it is necessary to examine the question, whether the Courts below were justified in coming to the conclusion that the assessee-trust is a public religious trust and therefore, outside the purview of section 13(1)(b) and eligible for exemption under section 11. [Para 27] The objects of 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)

Section 13(1)(b) of the Act.” CIT Vs. Paramhans Ashram Trust (1993) 203 ITR 711 (Raj.) The relevant extract from Para 4 of the order is reproduced as under:- “4. According to the main objects, the maintenance of the existing Dharamshalas, help of Agarwal and other widows and children, feeding of mendicants and construction of new dharamshalas and schools

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

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

Section 13(1)(b) of the Act.” CIT Vs. Paramhans Ashram Trust (1993) 203 ITR 711 (Raj.) The relevant extract from Para 4 of the order is reproduced as under:- “4. According to the main objects, the maintenance of the existing Dharamshalas, help of Agarwal and other widows and children, feeding of mendicants and construction of new dharamshalas and schools

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)

charitable or religious purposes - This is subject to application of other provisions of Act like exemptions, deduction etc. - a proviso was inserted by the Finance Act, 1984, with effect from April 1, 1985, under which in cases where the whole or any part of the relevant income is not exempt u/s 11 or section 12, because of the contravention

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

trust. We have thoroughly gone through the Para 4 and 5 of the\norder of the Ld. CIT (E)'s order and found the same to be vague and wrong\ninterpretation of the section 2(15) of the Act, which is reproduced herein below\nas under:\n(15) \"charitable

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

4 of CIT(A) order). (Page 24)\n(8)Section 115BBC(2) further states that The provisions of sub-section (1) shall not\napply to any anonymous donation received by-\n(a) any trust or institution created or established wholly for religious purposes;\n(b) any trust or institution created or established wholly for religious and charitable

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

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)

trust”. 2. The Ld. CIT(E) has erred is law as well as in facts in rejecting the application of the appellant under section 12AB of the Income Tax Act, 1961 considering that the profitability and applicability of proviso to Section 2(15) of the Income Tax Act, 1961. 3. That the proper opportunity of being heard was not provided

SHRI SUKH LAL RATHI CHARITABLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Sections 11 and 12 of the Act. The ld AR has pointed out that the ld. CIT(E) has refused to grant of registration U/s 12A of the Act on four points comprising non-furnishing of the original document of creation of ITA 504/JP/2018_ 3 Shri Sukh Lal Rathi Charitable Trust Vs. CIT(E) the assessee Trust, absence of dissolution

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

4][In\nfavour of assessee]\nHon'ble Income Tax Appellate Tribunal, Lucknow Bench in the case of Malik\nHasmullah Islamic Educational and Welfare Societyv. Commissioner of Income-tax,\nFaizabad [2012] 24 taxmann.com 93 (Luck.) held as under:\nSection 12AA, read with sections 11, 12 and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

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.

4. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the benefit of application of income as per Section 11 of the Act made by the Appellant Trust Towards the charitable

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.

4. Under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the benefit of application of income as per Section 11 of the Act made by the Appellant Trust Towards the charitable

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

trust did not produce the books of account, bills and vouchers etc. for verification of the ld. CIT for which the ld. CIT held that the assessee society is not carrying out any charitable activities. Due to noncompliance of assessee society, the genuineness of the activities could not be verified. The ld. CIT, therefore, relying on various decisions including

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 carries on the business of selling and supplying goods so as to fall within the meaning of “dealer” under section 2(11) of the Act. No doubts, the definition of “business” given in section 2(5A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern