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

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

charitable in nature and consequently, assessee was entitled to registration u/s 80G(5) and no merit in order of CIT(A) in this regard and reversing same, it held that renewal of registration u/s section 80G(5) was to be granted to assessee society. Shiv MandirDevsttanPanch Committee SansthanVs. CIT (2012) 79 DTR 276 (Nag.)(Trib.) In this case, assessee

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)

5) of\nsec 80G of the Act is liable to be rejected as non-maintainable\n\n04. In view of above discussion applicant's application for\napproval u/s 80G is liable to be rejected and thus being rejected\non following grounds\n•\nApproval u/s 80G cannot be granted without registration u/s\n12AB\n•\nCommencement of activities\n\n5. Further 12AB

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)

5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits 8. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society

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

5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits 8. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society

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)

5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits 8. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society

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

The appeal of the assessee is allowed\nfor statistical purpose

vi) or sub-clause (via) of clause (23C)\nof section 10 or section 11 or section 12 for any previous year ending on or\nbefore the date of such application, at any time after the commencement of such\nactivities:/"\n1. As per the New Scheme of approval u/s. 80G of the I.T. Act, 1961 any\ninstitution have to got approval

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)

trust were considered eligible for deduction u/s 80G of the Income Tax Act by the assessee. As the deduction allowable to the assessee company u/s 80G of the Income Tax Act was computed at Rs 17,16,540/ and the same was claimed as deduction from the total income in accordance with the provisions of chapter VI of the Income

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)

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under:- "Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in presenting the application under section 10(23C) (vi), the Chief Commissioner of Income-tax can exercise any such

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

5) of section 80G of the Income Tax Act, 1961 is rejected as 'in limine'.\nHowever, the approval granted to the institution, if any, in Form No. 10AC will\ncontinue to exist till the expiry of the time period mentioned thereon unless\ncancelled separately as per law. Hence, the application of the applicant\ntrust/institution is rejected as withdrawn

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 Society

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

Charitable Company under section 8 of the\nCompanies Act, 2013 and also having approval u/s 12AB of the Income-tax Act for the period\nfrom AY 2022-23 to AY 2026-27. (Refer Paper Book No. 1, Page No. 28-30)\n2. That the company applied for provisional approval u/s 80G(5) of the Income Tax Act,\n1961 on dated

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

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

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

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)

vi) and under clause (iv) of first proviso to section 80G(5). It was granted provisional registration in Form No.10AC on 27.10.2021 from 27.10.2021 to A.Y. 2024-25. The assessee commenced its activities from 13.10.2021, i.e. from the date of its incorporation. Therefore, it filed an application in Form No.10AB both

M/S BALAJI CHARITABLE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 39/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :...................... M/S Balaji Charitable Trust, Cuke Cit(Exemptions), Vs. 117, Industrial Area, Jhotwara, Jaipur Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatb 2683 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Anant Kasliwal (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Shri Sanjay Dhariwal (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/03/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 14/03/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemptions), Jaipur Dated 23/03/2021 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (In Short, The Act) Wherein Following Grounds Have Been Raised.

vi) of sub-section (5) of Section 80G is moved in Form 10G and accompanied by copy of registration granted U/s 12A/12AA or copy of notification issued in 10(23C). In this regard, the ld.AR has placed on record copy of registration certificate U/s 12AA of the Act granted in favour of M/s Balaji Charitable Trust