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)

Trust are not eligible u/s 80G(5) 2.1 The provision of section 80G(5) are as under: “80G(5) This section applies to donations to any institutions or fund referred to in sub clause (iv) of clause (a) of subsection (2), only if it is established in India for a charitable

SUPREME BUILDESTATES PVT LTD,MADANGANJ- KISHANGARH vs. DCIT CIRCLE 2 AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

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

Iv Obligations to incur expenditure on CSR activities flows from the Companies Act, and has no linkage what so ever with Section 80G of the Act except to the extent provided in clause (a)(iiihk) and (a) (iiihl) of Sub Section 2 to Section 80G of the Income Tax Act. 10 Supreme Buildestates Pvt. Ltd. vs. DCIT It is also

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)

2 and Genuineness of\nActivities where trust is doing all genuine charitable activities which is true from above stated\nphotographs and ledger of expenses in point no.3 as above.\n\n5.\nRebuttal of Point 5 of CIT Order:\n\nThe CIT Exemption has wrongly cancelled the existing 12A provisional registration dated 06.10.2021\nwhereas assessee has submitted the proper justification

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

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

80G(5)(iii) and (iv) application filed is not within the time limit and the provisional approval granted to the assessee was also cancelled. Submission:- 1. The Ld. CIT(E) in its order has observed that assessee has not furnished reply to the show cause notice dt. 18.03.2024(PB 104-106)by stating that reply filed on 22.03.2024 was only

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

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

80G(5)(iii) and (iv) application filed is not within the time limit and the provisional approval granted to the assessee was also cancelled. Submission:- 1. The Ld. CIT(E) in its order has observed that assessee has not furnished reply to the show cause notice dt. 18.03.2024(PB 104-106)by stating that reply filed on 22.03.2024 was only

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)

charitable trust and claim deduction on the same. Thus, this aspect was not examined by the AO at all. In view of the same, the order of the AO is found to be erroneous and thus prejudicial to the interest of Revenue and based on that aspect of the matter he order as under : Accordingly, by virtue of powers conferred

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

In the result, the appeal of the assessee is allowed

iv) to the assessee for assessment year 2007-08 onwards. However, consequent as the amendment of Section 2(15) the exemption was withdrawn. On a writ petition for quashing the order and also the first proviso to Section 2(15) Held, allowing the petition that it was clear from the faces of the case that profit making

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)

2. Briefly the facts of the case are that the assessee trust is registered u/s 12AA of the Act as charitable and religious trust vide order issued by the ld CIT(E) dated 16.09.2016. The assessee trust subsequently moved an application before the ld CIT(E) on 22.12.2016 seeking approval under section 80G of the Act. Shree Kaila Devi Temple

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

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

80G.\n\n2. The Ld. CIT(E) has further erred on facts and in law in cancelling the\nprovisional approval granted by CIT under clause (iv) of first proviso to section\n80G(5) of IT Act, 1961.\n\n3. The appellant craves to alter, amend and modify any ground of appeal.\n\n4. Necessary cost be awarded to the assessee

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

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)

2 Parasmal Jain Bilaspuriya (Barjatya) Parmarthik 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

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

2(15). The context of genuineness is that 'activities of trust should be real and\nnot sham or bogus'. Further, the activities of the trust or institution should be in\n21\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\naccordance with the objectives set out in the constitution of trust or institution and there\nis no allegation

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 held that the expression 'sums' occurring in section 80G did not include any donation made in kind in the shape of shares. On a reference, the High Court agreed with the view taken by the Tribunal. On appeal by certificate

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 held that the expression 'sums' occurring in section 80G did not include any donation made in kind in the shape of shares. On a reference, the High Court agreed with the view taken by the Tribunal. On appeal by certificate

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

80G without affording reasonable opportunity of being heard to the assessee. It is thus hereby prayed for quashing the said rejection order so made as it was against the principles of natural justice. Aagaz Samajik Vikas Sanstha [A] 3. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

80G without affording reasonable opportunity of being heard to the assessee. It is thus hereby prayed for quashing the said rejection order so made as it was against the principles of natural justice. Aagaz Samajik Vikas Sanstha [A] 3. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

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

trusts. The\nITO. however, rejected the assessee's claim for deduction of the donations\nunder section 80G. The Tribunal held that the expression 'sums' occurring in\nsection 80G did not include any donation made in kind in the shape of shares.\nOn a reference, the High Court agreed with the view taken by the Tribunal. On\nappeal by certificate under

PARITRUPTI FOUNDATION,JAIPUR vs. CIT(E) JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

2. The assessce filed an application for provisional registration on 01.03.2023 in Form No.10A u/s 12 Clause (iv) of first proviso to section 80G(5) (copy enclosed). It was granted provisional registration in Form No. 10AC on 08.03.2023 (PB 36) from 08.03.2023 to AY 2025-26. 3. The assessee commenced its activities from 10.02.2022. Therefore, it filed an application