ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

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

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

8, so 12A must be granted on the basis\nof charitable objects of the trust. Hence Ld. CIT is wrongly stated that applicant has failed to justify the\ngenuniness of activities whereas assessee trust is doing all genuine charitable activities which is true\nfrom above stated photographs and ledger of expenses.\n\n4.\nRebuttal of Point 4 of CIT Order

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

8 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur for the benefit of public and therefore, it can be said that it is a public trust. Therefore, only because clause (iii) of the trust deed states that trust will be a private trust would not make any difference when it is for the benefit

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

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

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

section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions

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

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

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

trust with mixed objects i.e. both charitable and religious. But he has failed to take note of the finding of the Hon’ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8

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

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

trust with mixed objects i.e. both charitable and religious. But he has failed to take note of the finding of the Hon’ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8

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

section 2(15) of the Act, which is reproduced herein below as under: (15) "charitable purpose"includes relief of the poor, education, yoga, medical relief, preservation of environment(including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility: Provided that

MULTAN JAIN SHWETAMBER SABHA,JAIPUR vs. CIT (EXEMPTION), JAIPUR

In the result, application of the Assessee is dismissed

Bench: The Date Of Hearing.”

section 12AA. Learned CIT (E) also tried to give colour of Jainism religion to the Trust by relating it with membership clause in para 7 at page 6 of the order. The membership clause is meant for management of the Trust only and it has nothing to do with beneficiaries who are the general public. So the trust

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)

8) TMI 1 - SUPREME Court] - The objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam - the objects and purposes of the respondent-trust would clearly demonstrate that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community - The objects do not channel

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

charitable or religious purposes, to the extent to which such income is applied to such purposes in India. There is no exhaustive definition of the words "property held under trust" in the Act, however, sub-section (4) says that for the purposes of section 11, the words "Property held under trust" "includes a business undertaking so held". Subsection

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 to show that it does not intend to carry out any 8 Bhiwadi Integrated Development Authority vs. CIT(E) trade, commerce or business, hence it cannot be said that without any profit motive, the Appellant Authority is a business entity. C. Non-applicability of proviso to Section

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.

8. We have heard counsel for the parties. 9. In our considered opinion, the contention which has been raised pursuant to the observations and amendment which is made under Section 12AA of the Income Tax Act and proviso which is impressed by the counsel for the department and Section 2(15) of the Act and proviso to Section 12AA which

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.

8. We have heard counsel for the parties. 9. In our considered opinion, the contention which has been raised pursuant to the observations and amendment which is made under Section 12AA of the Income Tax Act and proviso which is impressed by the counsel for the department and Section 2(15) of the Act and proviso to Section 12AA which

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.

8. We have heard counsel for the parties. 9. In our considered opinion, the contention which has been raised pursuant to the observations and amendment which is made under Section 12AA of the Income Tax Act and proviso which is impressed by the counsel for the department and Section 2(15) of the Act and proviso to Section 12AA which

SHRI SUKH LAL RATHI CHARITABLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Sections 11 and 12 of the Act. However, since the assessee could not ITA 504/JP/2018_ 7 Shri Sukh Lal Rathi Charitable Trust Vs. CIT(E) produce the certificate of registration claimed to have been granted on 14/10/1974, hence, the assessee applied for fresh registration vide application dated 19/9/2017. The ld. CIT(E) vide letter dated 01/7/2018 has asked the assessee

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)

8. The ld CIT DR is heard who has vehemently argued the matter and submitted that registration under section 80G is available to a charitable trust

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

Section 12A of the Income-tax Act, 1961 — Charitable or religious trust — Registration of (General) — Whether registration of trust does not involve enquiry into actual activities or application of funds, etc. and at that stage, only enquiry required to be conducted is with respect to object of trust alone and if assessee is found to have been actually engaged

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. 8. under