ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

4. The first question that arises in the present appeal is the entitlement of the assessee society to exemption under section 11 of the Act. The relevant provisions which govern the exemption under section 11, are contained in section 2(15), 11, 12 ,12A, 12AA read with section 13 of the Act. 5. Section 2(15) defines “charitable purpose

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

MULTAN JAIN SHWETAMBER SABHA,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

1)(b). 4 Shree Multan Jain Shwetamber Sabha. CIT v. Dawoodi Bohara Jamat 364 ITR 32 SC Hon'ble Supreme Court has held that the assessee is a charitable religious trust and the provisions of section

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

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

1) of the Act grants exemption to the income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India. There is no exhaustive definition of the words "property held under trust" in the Act, however, sub-section (4

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

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

1)(b), read with 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

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

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)

1, 2, 3 are Similar In Nature Regarding Rejection Of 80G Registration So We Are Replying Consolidatedly. The assessee is charitable trust duly registered under the Rajasthan Devasthan Vibhag on 4.06.2009 along with trust deed dated 31 January 2009, trust deed was further modified at 26st June, 2019. The objects of the Trusts main objectives are carry out the charitable

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

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

1) of IT Act. The Ld CIT(A) taking into consideration that the each beneficiary is an independently invested in RVCF-II without any association with any other beneficiary trust. Hence, ground No. 4 of the Revenue appeal is dismissed. 16. Regarding Ground No. 2, whether the assessee trust is revocable. Considering the facts and circumstances of the case

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

4) Where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and subsequently,— Aagaz Samajik Vikas Sanstha [A] (a) the Principal Commissioner or Commissioner has noticed occurrence

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

4) Where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and subsequently,— Aagaz Samajik Vikas Sanstha [A] (a) the Principal Commissioner or Commissioner has noticed occurrence

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

charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that section 13(1) (b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under section 11. [Para 50] 5. In view of the above ratio laid down

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

Charitable Trust, (1995) 6 SCC 625.\n4. For that the impugned order is untenable insofar as it is an admitted fact that the\ninvestments made by the Assessee-Trust are in the properties owned and under the name\nof the Assessee-Trust, same cannot be doubted as being within permissible modes as\ndefined in Section 11(5) sub-clause

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable\ntrust, applied for registration under section 12AA Commissioner rejected said\napplication holding that trust was for benefit of Leuva Patel Community and, therefore, it\nwould be covered under section 13(1)(b) - Tribunal, however, allowed assessee's\napplication - Whether question as to whether trust is created or established for benefit of\nany particular religious community or caste would

RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

In the result, the appeal of the assessee is allowed

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

Charitable and Chaleshwar Temple Trust vs. CIT (1994) 207 ITR 368 (Bom.) while adjudicating the issue, has held that “ On a careful reading of section 139 of the Act, we are of the clear opinion that sub-section (1) and (4

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

Charitable and Chaleshwar Temple Trust vs. CIT (1994) 207 ITR 368 (Bom.) while adjudicating the issue, has held that “ On a careful reading of section 139 of the Act, we are of the clear opinion that sub-section (1) and (4