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

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

77-78 Porwal Bhawan, Vallabh Bari, Kota- 324006. PAN No.:AAAAP7068G Appellant Vs. Appellant CIT Exemption, Jaipur - 302 001. Respondent Appellant by Respondent by Date of hearing Date of pronouncement : Mr. Sarwan Kumar Gupta, Adv., Ld. AR : MS. Alka Gautam, CIT Ld. DR. (V.H) : 12/12/2024 : 20/12/2024 PER GAGAN GOYAL, A.M: ORDER This appeal by assessee is directed against the order

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

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

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

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

section 2(15) of the Income Tax Act, 1961. 2.1 That, the Ld. CIT has further erred in brushing aside the submission of assessee that the activities undertaken by assessee include providing education and relief to the poor students as well. Hence, the case of the assessee is duly covered under the charitable purpose as defined

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

77-124 of the paper book clearly demonstrate that the\nreceipts are contractual reimbursements under Chiranjeevi Yojna and other\ninsurance tie-ups, not charity.\nHence, genuineness is not proved; activities are commercial, not charitable.\nConclusion\n•\nGround 1: Settled by Harshit Foundation (SC, 2022). No deemed\nregistration exists.\nGround 2: The assessee's activities are contractual, not charitable. They\nfail

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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.

77 2.5 Return of Contribution: 2.5.1 The contributor shall be entitled to return of its Capital Contribution upon: 2.5.1.1 distributions as per clause 8 2.5.1.2 dissolution of the Fund as per Clause 9 d. From the above overwhelming documentary evidences, it is clear that: • The Trust was created for a limited life period and it was not a perpetual trust

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)

77,71,470/- as AOP status. Aggrieved by the order of the learned AO the assessee preferred appeal before your honour. With this background the individual grounds of appeal of the revenue are discussed as under: - Ground No. 1:- Under the facts and circumstances of the case the Assessing Officer has erred in issuing the notice u/s 147/148

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

In the result, the appeal of the assessee is allowed

trust or institution, 2.2 In the case of the assessee society no such allegation has been made by ld. CIT(E). It is also not the case of ld. CIT(E) that the modification in the objects, carried out in the year 2013, led to assessee society being engaged in non-charitable activities. Hence, the withdrawal of registration is illegal

RADHEY SHYAM MANDIR TRUST,JHALAWAR vs. CIT(EXEMPTION), JAIPUR

section of the Act and Rules, the Commissioner of income- tax has been empowered to call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf. Under

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Charitable Trust). • The transfer is a lawful administrative act within the Commissioner’s discretion (Pannalal Binjraj; Kashiram Aggarwalla). • Procedural safeguards were satisfied: notice, opportunity, and communication of reasons (Ajantha Industries; Genus Electrotech). • Under the faceless regime, territorial inconvenience is illusory (Ashapura Enterprises). • The challenge to the Section 127 order, therefore, deserves rejection. Reliefs prayed (without prejudice to the preliminary objection

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE, JAIPUR vs. MODERN SCHOOL SOCIETY, KOTA

In the result, this appeal of the revenue stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

77,000/- to the Persons Specified u/s 13(3) of the I.T. Act,1961, which remained invested with them throughout the year without any justification and thus provisions of Section13(2)(h) as well as section 13(1)(d) r.w.s 11(5) of the Income Tax Act, 1961 were clearly attracted in this case 3. On the facts