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

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

charitable\nactivity but is carrying out contract work for various municipal corporations and\nother Govt, organizations. Major part of the total receipts come from Nagar\nNigam/Nagar Palika/Boards/Councils and other institutions contracts for hiring of\nvehicles and garbage collection and its transportation. On that income, received by\nthe assessee trust from these activities, TDS was also deducted as per provisions

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

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 (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

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 does not mention anywhere\nthat Commissioner, while considering application for registration, shall also see that\nincome derived by trust or institution is either not being spent for charitable purpose or\nsuch institution is earning profit [CIT v. Red Rose School [2007] 163 Taxman 19\n(All.)(DC 57

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

Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005. The assessee society filed its return of income declaring total income at NIL after claiming the exemption U/s 11/12 of the Income Tax Act, 1961. The matter was taken up for scrutiny and thereafter after issuing notices

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

Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005. The assessee society filed its return of income declaring total income at NIL after claiming the exemption U/s 11/12 of the Income Tax Act, 1961. The matter was taken up for scrutiny and thereafter after issuing notices

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

Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005. The assessee society filed its return of income declaring total income at NIL after claiming the exemption U/s 11/12 of the Income Tax Act, 1961. The matter was taken up for scrutiny and thereafter after issuing notices

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, 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

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. The application of such contributions for objects of the trust is not in dispute.” 18. Further, the Co-ordinate Bench of ITAT Bangalore in the case of Sadvidya Educational Institution vs. ACIT in ITA No. 604/Bang/2011 held that Development 16 ACIT (EXEMPTIONS), CIRCLE-JAIPUR VS NAVRATAN VIDHA MANDIR SHIKSHA SAMITI Fees received from students as per Policy of Government

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

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

trust or institution. 3. There was surplus of Rs. 20,57,100/- in the AY 2010-11 and Rs 19,44,570/- in the AY 2011-12. It is undisputed fact that the said surplus has been deposited / invested as per the requirement of Section 11(5) of the Income Tax Act, 1961. 4. The surplus of Rs. 20,57

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

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

trust or institution. 3. There was surplus of Rs. 20,57,100/- in the AY 2010-11 and Rs 19,44,570/- in the AY 2011-12. It is undisputed fact that the said surplus has been deposited / invested as per the requirement of Section 11(5) of the Income Tax Act, 1961. 4. The surplus of Rs. 20,57

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

Trust still retains this property. In these circumstances, we are unable to hold\nthat the assessee's investment can be held non-charitable in nature.\"\n(underlining added)\n3. We are of the view that the Tribunal had correctly appreciated the law and has come\nto the conclusion that the respondent assessee was entitled under Section

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

section 11(2) r.w.r. 17 is mandatory and the same can be filed during the course of assessment proceedings. Specific reference was made to decision of the Hon’ble Calcutta High Court in the case of CIT vs. RajbahadurBishwesharlal Motilal Malwasie Trust, 195 ITR 825(Cal) and CIT vs. HardeodasAgarwalla Trust ( 1992) 198 ITR 511 (Cal), wherein it was held

SHRI MERH KSHTRIYA SABHA,AJMER vs. INCOME TAX OFFICER (EXEMPTION), AJMER

In the result, the appeal of the assessee is disposed off in light of above directions

section 115BBC of the Act have been wrongly invoked by the Assessing Officer as such provisions does not apply to trust or institutions established wholly for charitable or religious purposes and the assessee being a charitable trust not established for any educational or medical purposes and in support, the reliance was placed on the CBDT Circular No. 14/2006 dated

TULSI FIUNDATION,JAIPUR vs. CIT EXEMPTION JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

57) 4.17 Therefore allegation of the CIT(E) that the assessee is using the bank account of the trust only for circular transactions within the family using trust as conduit is unjustified, without any real finding and evidence available on record. Other observation of CIT(E): 4.18The Id. CIT(E) has further alleged that: 5 Tulsi Foundation