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.

54-55, Copy of Audited Financial statements for A.Y. 2023- 24 and 2024-25 vide PB No. 109-119 and 120-124, but the same are not found to be abnormal as alleged by the Ld. CIT (E), Jaipur. Rather, the findings found to be baseless and without any basis. Hence, this objection is also not sustainable as the same

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

54 (Pune - Trib.)[31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

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)

charitable trust. 28. In the backdrop of settled position of law discussed hereinabove, adverting to the facts of the present case, indubitably, JDA is a statutory body constituted and established under the provisions of Section 3 of JDA Act with a main object to secure the integrated development of Jodhpur Region and for that purpose to discharge inter alia

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

54 (Pune - Trib.)[31-12-2014] held as under:\nSection 12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust

SHRI KAILA DEVI TEMPLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, JAIPUR

In the result, the appeal filed by the assessee trust is allowed for statistical purposes

Bench: The Ld Cit(E) On 22.12.2016 Seeking Approval Under Section 80G Of The Act. Shree Kaila Devi Temple Trust Vs. Vs. Cit(E)

54,92,670/- against total receipts Rs. 10,80,31,712/-). It was accordingly held that the predominant activity of the trust is religious in nature. 2 Shree Kaila Devi Temple Trust Vs. Vs. CIT(E) 5. The ld CIT(E) further held that from the plain reading of section 80G(5) and 80G(5B), this section applies only

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

section 12AA cannot be denied. [DIT (Exemption) v. Venkatesha Education\nSociety [2012] 48(1) ITCL 27 (Kar.)]\n4.In the case of B.M. Malani v. CIT [2008] 174 Taxman 363/306 ITR 196 (SC), the Court\nobserved:\n“'8. The term 'genuine' as per the New Collins Concise English Dictionary is\ndefined as\nunder:\n""Genuine' means not fake or counterfeit, real

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

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)

54. Application of funds etc.- All property, funds and other assets vesting in the authority shall be held and applied by it for the purposes and subject to the provisions of this Act.” Section 18 of JDA Act empowers the JDA to give directions to any local authority with regard to implementation of any project and scheme. Section 19 empowers

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:

54. Application of funds etc.- All property, funds and other assets vesting in the authority shall be held and applied by it for the purposes and subject to the provisions of this Act.” Section 18 of JDA Act empowers the JDA to give directions to any local authority with regard to implementation of any project and scheme. Section 19 empowers

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 to private trust, it is a fact that appellant trust s registered us. 12A and thus its status as irrevocable trust, Once the property is transferred to the trust it completely belongs to the property of the trust whether it is transferred by any person in any mode, The AC failed to establish that the any benefit were

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

54,931/- by making following addition – (i) Income over expenditure Rs. 1,11,49,815/- (ii) Addition of Rs. 20,31,150/- registration receipts treating as revenue receipts. (iii) Addition of Rs. 3,90,400/- book bank income treating as revenue receipts. (iv) Addition of Rs. 94,86,767/- late fees receipts and form receipts treating as revenue receipts

SHREE KRISHNA GAUSHALA,RAMGARH SHEKHAWATI SIKAR vs. INCOME TAX OFFICER (EXEMPTION), WARD-II JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes with no orders as to cost

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 399/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shree Krishna Gaushala Ramgarh Shekhawati Sikar cuke Vs. The ITO (Exemption) Ward -II Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 5144H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Saurv Harsh, Advocate jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25/09/2024 mn?kks"k.kk

Trust [2015] 54 taxmann.com 247 (Bombay) 8 SHREE KRISHNA GAUSHALA VS ITO (EXEMPTION), WARD –II, JAIPUR Section 11 of the Income-tax Act, 1961 Charitable

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

54 (Ker.) where it is held as follows:- ‘’The sub-contract of the assessee cannot considered to be a charitable activity especially since the supply of food is with the funds of the State Government, received by the assessee as contract amounts. The activity of the assessee confined to such sub-contracts cannot be deemed to be a charitable activity

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

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

54,784/- as taxable income of assessee and taxed life membership fees of Rs. 26,41,000/- holding it as normal income and disallowed expenses totaling to Rs. 78,681/-. The present appeal is against said denial of exemption u/s 11 & 12 and subjecting to tax the entire surplus of association as taxable and other additions so made

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

Charitable Trust v. ITO (Exemption) in Application No.6097 of 2020 decided on 09th December, 2020/[2021] 125 taxmann.com 75/278 Taxman 148 (Gujarat) as well as the decision in case of Social Security Scheme of GICEA (supra) to uphold the decision of the CIT (Appeals), wherein this Court has held that the approach of the authority in such type of cases