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

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

45]\n\n16\nThe trusts with composite objects would not be expelled out of the purview of section 13(1)(b)\nper se. The Section requires it to be established that such charitable

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

45]\nThe trusts with composite objects would not be expelled out of the purview of section 13(1)(b) per se.\nThe Section requires it to be established that such charitable

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 with effect the A.Y. 2009-10 and onwards. The learned assessing officer disallowed the benefit of exemption to the appellant in the assessment order on the ground that the appellant has violated the investment norms as provided under the four for the trust. It is an undisputed fact that the appellant is having investment in equity shares

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

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

Section 12A of the Act. Anjuman E Nusratul MusliminTankaria Vs. CIT(E) (2024) 206 ITD 781 (Ahd.) (Trib.) The relevant Para 6 to 8 of the order is reproduced as under:- 6. We have heard the rival contentions and perused the material on record. We observe that in the case of Jamiatul Banaat Tankaria (supra), the Tribunal held that where

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

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

Section 12A of the Act. Anjuman E Nusratul MusliminTankaria Vs. CIT(E) (2024) 206 ITD 781 (Ahd.) (Trib.) The relevant Para 6 to 8 of the order is reproduced as under:- 6. We have heard the rival contentions and perused the material on record. We observe that in the case of Jamiatul Banaat Tankaria (supra), the Tribunal held that where

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

Charitable Trust, the provisions of section 115BBC has\nbeen discussed in detail and analysed - Para 6- it has been stated that:-\n\"Though the Revenue has taken a plea that for anonymous donation,\nprovisions of section 115BBC of the Act can be invoked but in the instant case\nwhere the assessee has filed various documents to prove the identity

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

charitable trust and mainly\nformed for the upliftment of the cloth merchants of the city but fund of trust\nwas utilized for personal benefit of president. The trust has received interest on\nrefund of Rs.5,278/- which was not shown in ITR filed under section 148\nof the Act. Hence same is also added in total income of the trust

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

Trust (2013) 355 ITR 280 (P&H HC)-\nNon-disposal within six months results in deemed grant.\n2.2.5 DIT(E) v. St. Ann's Educational Society (2020) 425 ITR 642 (Kar HC) -\nSimilar view of deemed approval.\n3. REVENUE'S COUNTER-LATER BINDING PRECEDENTS\n3.1 Supreme Court has settled the law that there is no deeming fiction.\n3.1.1

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 trust and mainly\nformed for the upliftment of the cloth merchants of the city but fund of trust\nwas utilized for personal benefit of president. The trust has received interest on\nrefund of Rs. 5,278/- which was not shown in ITR filed under section 148 of\nthe Act. Hence same is also added in total income

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 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

charitable trust running a veterinary college in the name of Apollo College of Veterinary Medicine. It is registered U/s 12AA vide order no. 29/8/2003-04/723 dated 27.06.2003. For the year under consideration, the assessee trust filed its return of income on 29.09.2008 declaring total income at Rs. NIL. The case of the assessee trust was selected for scrutiny and the assessment

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

trust. The assessee has e- filed the return of income (Kindly find enclosed herewith From page no. 87-100) on 06.9.2014 declaring Rs. 2,45,210 income after claiming exemption under section 11 of the Act. The assessee is registered under Section 12A of the Act. (Copy of the Certificate u/s 12A of the Act is enclosed at page

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

charitable educational institution. This case is not applicable as in the present case advance has been given to the Societies having similar objects and the amount has also been received back. In view of the above, the order of CIT(A) be upheld by dismissing the grounds of the department. ‘’ 4.1.4 We have heard both the parties and perused

GLOBAL INSTITUTE OF TECHNOLOGY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 531/Jp/2019 Assessment Year: 2014-15 Global Institute Of Technology Cuke D.C.I.T., Vs. Society, Central Circle-3, D-91, Ambabari, Jhotwara Road, Jaipur. Jaipur. Pan No.: Aaatg 3217 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/07/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Jaipur Dated 01/04/2019 Passed U/S 154 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2014-15. Following Grounds Have Been Taken By The Assessee:

charitable institution are invested for any period during the year in any form otherwise as 10 ITA 531/JP/2019_ M/s Global Institute of Technology Society Vs DCIT prescribed u/s 11(5) of the Act. However, in the year under consideration there is no such violation. Now in the present case, the Ld. AO has passed the impugned assessment order solely relying