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

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

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)

iv) of clause (12) of sub-section(5) of section 80G of the Income Tax Act valid from 06-10-\n2021 to AY 2024-25 vide PB No.130-132. The Trust had applied for permanent registration via form\n10AB on 29.09.2023 under section 80G sub section (5) of clause (iii) but was wrongly rejected by CIT(E)\nExemption.\n\nThe assessee

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

The appeal of the assessee is allowed\nfor statistical purpose

iv) of the\nfirst proviso to sub-section 5 of section 80G of the Act and therefore, the\napplicant / assessee was required to file application in Form no. 10AB u/s.\nclause (iii) of first proviso to subsection (5) of section 80G of the Act within\nthe time period of at least six months prior to expiry of period

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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

80G allows deduction to an assessee in computing his total income in respect of donation paid to any fund or institution. However, under sub- section 5, the deduction is allowable only if such fund or institution is established in India for charitable purpose and it fulfills the following conditions:- (i) The income of the fund or institution is exempt

GO GRAM ECO FOUNDATION,GOVINDGARH TEHSIL CHOMU vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), JAIPUR

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

80G allows deduction to an assessee in computing his total income in respect of donation paid to any fund or institution. However, under sub-section 5, the deduction is allowable only if such fund or institution is established in India for charitable purpose and it fulfills the following conditions:- (i) The income of the fund or institution is exempt

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

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

Section 11 (4A) of the Income Tax Act, 1961, specifies twin conditions regarding\nexemption of profits and gains of business for a Trust / Institution :\nMaintenance of separate books of accounts of business carried on by the assessee.\nii. Business activity should be incidental to the attainment of the objectives of the\ninstitution.\nBoth these conditions were duly fulfilled

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

Charitable Society, Kota.\napplication and also cancelling its earlier approval. Thus, it is clarified that\napplicant's provisional approval under clause (iv) of first proviso to sub-\nsection (5) of section 80G of the Income Tax Act, 1961 dated 10.03.2022\nis also being cancelled. Further assessee has failed to give proper\njustification for regularization of provisional approval, thus with this

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

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

SHRI JAIN SHWETAMBER TERAPANTHI VIDYALAYA COMMITTEE,STATION ROAD, PURANI SADAK vs. CIT EXEMPTION, CIT EXEMPTION JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Jain Shwetamber Terapanthi Vidyalaya Committee, Station Road Churu, Rajasthan - 331001 Pan No.:Aaots0584M ...... Appellant Vs. Cit Exemption, Jaipur, Kailash Height, Lal Kothi, Tonk Road, Jaipur ...... Respondent

80G (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely: — (i) where the institution or fund derives any income, such income would not be liable

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

iv), (v), (vi), (via) of this clause\nand which have been approved or provisionally approved\nunder the second proviso to the said clause.\nThese amendments are effective from 1st April, 2022. In addition\nto the specified violations referred above, the power of\ncancellation has also been granted under sub-rule (5)\nof rule 17A and sub-rule (5) of rule

DHYAN YOG GAU-SEVA SOCIETY,DELHI 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)

80G allows deduction to an assessee in computing his total income in respect of donation paid to any fund or institution. However, under sub-section 5, the deduction is allowable only if such fund or institution is established in India for charitable purpose and it fulfills the following conditions:- (i) The income of the fund or institution is exempt

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

charitable trust running a veterinary college in the name of Apollo College of Veterinary Medicine. It is registered U/s 12AA vide order no. 29/8/2003-04/723 dated 27.06.2003. For the year under consideration, the assessee trust filed its return of income on 29.09.2008 declaring total income at Rs. NIL. The case of the assessee trust was selected for scrutiny and the assessment

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

KANCHAN DEVI BHAG CHAND JAIN FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

Bench: Or At The Time Of Appellate Hearing.”

iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. Facts of the Case:- 1. The assessee is a company incorporated under Section 8 of Companies Act 2013. The assessee is engaged in the charitable activities, it is doing various activities and also doing works for welfare of students and for benefit