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

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

trust was constituted long back on 27-8-1963 and has been carrying on such charitable activities, this Court finds no justification for rejecting its renewal under section 80G of the Act which is a matter of right. The conditions of section 80G(5

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

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

trust was constituted long back on 27-8-1963 and has been carrying on such charitable activities, this Court finds no justification for rejecting its renewal under section 80G of the Act which is a matter of right. The conditions of section 80G(5

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)

5) From the interpretation of above section which provide that:- A. Above provisions are applicable for the year in which investment was made by the trust. B. Investment/deposit of money in specified mode is referred to surplus money which was accumulated with the trust after applying the same for charitable

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

charitable purposes.\nFurther the trust has claimed a high amount of salary in the current year, which is\nexcessive and disallowable. Additionally, heavy amounts of rent have been paid to\nspecified persons, but there is no record of whether the properties were actually\nused by the trust or if the payments were reasonable. The trust also owns luxury\nvehicles that

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

Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur (2) which is applied to purposes other than charitable or religious purposes as aforesaid or ceases to be accumulated or set apart for application thereto, or ceases to remain invested for deposited in any of forms or modes specified in sub-section (5

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.

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] 7. In view of the above authority, it is observed that

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.

Section 11 of the Act made by the Appellant Trust Towards the charitable objects of the Appellant Trust. 5. under

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.

Section 11 of the Act made by the Appellant Trust Towards the charitable objects of the Appellant Trust. 5. under

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

charitable trust within the purview\nof section 2(15), secondly, the appellant trust has\ncontravened the provisions of sub-sections 11(5

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

5. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and acitivity is fully charitable. Recognized as a charitable entity under section

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

5. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and acitivity is fully charitable. Recognized as a charitable entity under section

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

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

5. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. The society help to poors and needy persons. The society’s object and acitivity is fully charitable. Recognized as a charitable entity under section

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose of providing essential\nhealthcare and physiotherapy services to children suffering from various\ndevelopmental disorders at large using the various scientific approaches without\nany discrimination of caste, creed or colour. The assessee trust is providing the\ntreatment to children

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

5 dated\n03.06.2010 your attention on clause 25.2 is solicited which states \"With a view to\nprevent channelization of unaccounted money to these institutions by way of\nanonymous donations, a new section 115BBC has been inserted to provide that any\nincome of a wholly charitable trust

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

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 Trust. Assessing Officer was of the opinion that this was not prescribed modes set under Section 11(5) of the Act. Though