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

charitable and religious trust which\ndoes not benefit any specific religious community and therefore, it cannot be held that section 13(1)\n(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim\nexemption under section 11. [Para 50

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)

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

section 115BBC\".\n(9) The procedure for collection of funds by such a charitable institution was explained\nthat it is a case of \"CHARITABLE INSTITUTION\" & to raise funds for objects of\ntrust, all office bearers are granted \"RECEIPT BOOK\" to collect the funds & to persue\nthe masses to get aware of objects of trust, charity cause & to contribute generously.\nThus

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Charitable or\nreligious trust - Registration of [Conditions precedent] - Whether it is incumbent upon\nCommissioner to decide issue of granting or decline of registration only within statutory\npreconditions as laid down under section 12A, read with section 12AA; satisfaction of\nstatutory conditions of sections 11, 12 and 13 is not relevant for purpose of grant of\nregistration under section 12A read

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

50 taxmann.com 53 (Hyderabad - Trib.)/[2015] 153 ITD 673 (Hyderabad\nTrib.)[28-08-2014] held as under:\nSection 13, read with section 12AA, of the Income-tax Act, 1961 - Charitable or religious\ntrust - Denial of exemption (Sub-section (1)(b)) - Whether assessee-society, created for\nbenifit of kurni community which was classified as a backward class, would come within\nexception

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

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

50,75,850/- and\namount applied to charitable proposes in India During the previous year at Rs.\n17,30,356/- AR filed that this amount is utilized as revenue expenditure. The\nremaining amount is claimed exempted u/s 11(2) and 11(1)(a) of the Act\nwhich is not allowable. The Trust is a public charitable trust and mainly\nformed

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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 v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

50,36,914 out of which Rs. 46,26,505 were applied by it, against its objects. 2. Ld. AO, during the reassessment proceeding, treated Rs. 22,97,578 as income of assessee trust and denied the benefit of Section 11 of Income Tax Act, 1961("ITA"). 3. Although the assessee trust, since past many years was registered under Section

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 Reported in (2014) 90 CCH 0209 (RAJ. HC)(DC 30-32).\nHence, such allegations may be relevant while making the Assessment of a given year\nwhen the AO is empowered to deny or allow the benefit of S. 11 and 12 r/w S.12A of the\nAct.\n1.2Firstly, such aspect should not have been considered

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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.

section 160 of the Income Tax Act, which is not the income according to the trust deed and the kind of the activity is not in the nature of trust where the entire fund is not eligible and the income is taxable in the hands of the uncertain income whether it is generated, but going through the organized and averment