BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

charitable purposes. Therefore, provisions of sections 11 & 12 do not disturb the head of the income which are otherwise 35 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur applicable in respect of a particular income based on its source. The capital gain which is arising from the investment of the Trust which is otherwise permissible

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.

40] Therefore, the objects of the trust exhibit the dual tenor of religious and charitable purposes and activities. Section 11 shelters

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)

Trust. That the Ld. CIT(A) also erred in not allowing the depreciation & did different interpretation which is not based on earlier order of Higher Authorities. 6. That the Ld. A.O. grossly erred in charging tax on Charitable expenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld. CIT(A) also erred in not considering the ground

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

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

40. Copy of acknowledgement and copy of reply filed on 22.03.2024 in 150-152 response to notice dt.18.03.2024 5.2 The ld. AR of the assessee in furtherance to the written submission also vehemently argued that the assessee is old, registered trust of 1955 doing charitable activities. The assessee is also registered under the Rajasthan Public Trust Act, 1959. The application

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

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

40. Copy of acknowledgement and copy of reply filed on 22.03.2024 in 150-152 response to notice dt.18.03.2024 5.2 The ld. AR of the assessee in furtherance to the written submission also vehemently argued that the assessee is old, registered trust of 1955 doing charitable activities. The assessee is also registered under the Rajasthan Public Trust Act, 1959. The application

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

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

charitable object of the trust was the imparting of education which falls\nu/s.2(15) of the Act. The newspaper business was incidental to the attainment\nof the object of the trust, namely that of imparting education and the profits of\nthe newspaper business are utilized by the trust for achieving the object of\nimparting education. In this case, there

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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

charitable purpose created or established after\nthe commencement of this Act, has applied any part of its income for the benefit of any\nparticular religious community or caste; or\n(e) any activity being carried out by the trust or institution,—\n(i) is not genuine; or\n(ii) is not being carried out in accordance with

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 object of the trust was the imparting of education which falls\nu/s. 2(15) of the Act. The newspaper business was incidental to the attainment\nof the object of the trust, namely that of imparting education and the profits of\nthe newspaper business are utilized by the trust for achieving the object of\nimparting education. In this case, there

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.

40% of Rs.109.49 Lakhs under head "Receipts from Land Regularization and Conversion"; 60% of Rs. 310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental) 7. Appellant craves the right to add, alter or amend any grounds of appeal before the Hon'ble ITAT in the interest of justice. In ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised

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.

40% of Rs.109.49 Lakhs under head "Receipts from Land Regularization and Conversion"; 60% of Rs. 310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental) 7. Appellant craves the right to add, alter or amend any grounds of appeal before the Hon'ble ITAT in the interest of justice. In ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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

40%\nof Rs.109.49 Lakhs under head \"Receipts from Land Regularization and Conversion\"; 60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised