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)

80G:\n\nThe assessee trust is a charitable trust working for public welfare activities without any distinction of\ncaste, colour, creed, section

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

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

80G of the Act. The line of distinction between religious purposes and charitable purposes is very thin and no water tight compartment between the two activities can be very well-established. for a particular religion and it is so found in the trust deed, the Income-tax Department cannot reject the renewal of the Trust as Charitable Trust under section

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

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

80G of the Act. The line of distinction between religious purposes and charitable purposes is very thin and no water tight compartment between the two activities can be very well-established. for a particular religion and it is so found in the trust deed, the Income-tax Department cannot reject the renewal of the Trust as Charitable Trust under section

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

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

Charitable Trust,\nKalani & Co., 5th Floor, Milestone Building\nGandhi Nagar Turn, Tonk Road,\nJaipur - 302 015.\nPAN No.:AADTT8776F\nAppellant\n\nVs.\n\nCIT Exemption,\nJaipur - 302 015.\nRespondent\n\nAppellant by\n: Mr. P. C. Parwal, CA, Ld. AR\nRespondent by\n: Ms. Alka Gautam, CIT, Ld. DR\nDate of hearing\n: 08/01/2025\nDate of pronouncement : 15/01/2025\n\nORDER

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose of providing essential\nhealthcare and physiotherapy services to children suffering from various\ndevelopmental disorders at large using the various scientific approaches without\nany discrimination of caste, creed or colour. The assessee trust is providing the\ntreatment to children

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

charitable trust\nincorporated on 17.01.2023 and registered under the Rajasthan Public Trust, 1959\non 06.05.2024. Assessee Trust is created for the purpose of providing essential\nhealthcare and physiotherapy services to children suffering from various\ndevelopmental disorders at large using the various scientific approaches without\nany discrimination of caste, creed or colour. The assessee trust is providing the\ntreatment to children

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

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

section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust

SAMYAK GYAN PRACHAR PRASAR TRUST,JAIPUR vs. CIT EXEMPTION, 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)

charitable institution. In view of the above discussion, it is clear that assessee is making huge expenditure of religious nature ad violating Section 80G(5)(ii) and sub-section (5B) of Section 80G of the Act. Therefore, the assessee is eligible for approval u/s 80G. 4.2 As regards the commencement of the activities, the assessee trust

PARASMAL JAIN BILASPURIYA (BARJATYA) PARMARTHIK CHARITABLE TRUST (NYAS),TONK vs. CIT(EXEMPTION), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Charitable Trust At the same time, it was clarified in the impugned order that the provisional approval dated 02.10.2021 under clause (iv) of first proviso to sub-section (5) of Section 80G

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

RAJ RISHI BHARTRIHARI MATSYA UNIVERSITY ALWAR,ALWAR vs. ITO WARD 1(1), ALWAR

The appeal of the assessee is allowed\nfor statistical purpose

Charitable trust in ITA no. 278/Jodh/2023.\n7.\nThe Id. DR heard who relied on the findings of the Id. CIT(E) and\nsubmitted that once the assessee failed to file the form no. 10AB clause (iii)\nof first proviso to sub-section (5) of sec. 80G

GANGAUR EXPORTS PRIVATE LIMITED,JAIPUR vs. THE PCIT-2, JAIPUR

In the result grounds raised by the assessee are allowed and order of Ld

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

80G of the Act. Further, CSR is a statutory responsibility cast by the Government on certain Corporates to render Social responsibility to the society whereas donations involve an element of Charity and free will to donate those amounts. Hence the expenditure incurred for CSR cannot be again claimed for donations to a charitable trust and claim deduction on the same

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

80G(5) filed\nthrough FORM 10B but in the following words:\n“04. In view of above discussion assessee's claim of registration section 12AB is\nliable\nto be rejected and thus being rejected on following grounds:\n• Registration under Rajasthan Public Trust Act, 1959.\n• Benefited to interested persons.\n8\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

charitable trusts. The ITO. however, rejected the assessee's claim for deduction of the donations under section 80G. The Tribunal

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

charitable trusts. The ITO. however, rejected the assessee's claim for deduction of the donations under section 80G. The Tribunal

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

Trust Act, 1959\non dated 07/03/2024 in compliance of guidelines issued by the Honorable\nSupreme Court of India. The society was re-apply for permanent registration\nunder section 80G(5)(iii) of the Income Tax Act, 1961 on dated 30/09/2023.\n4. The Society submitted its application for renewal before the expiration of the\nprovisional registration certificate issued under section 80G