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 :

12A of the Act, as assessee has failed to comply the provisions of section 12AB of the Act. Accordingly, assessee’s Ground Numbers 1, 3 and 4 are dismissed for the elaborate reasons discussed in earlier paragraphs. 4.11 Ground No.5 is general in nature and does not need any adjudication, hence dismissed. Aagaz Samajik Vikas Sanstha

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 :

12A of the Act, as assessee has failed to comply the provisions of section 12AB of the Act. Accordingly, assessee’s Ground Numbers 1, 3 and 4 are dismissed for the elaborate reasons discussed in earlier paragraphs. 4.11 Ground No.5 is general in nature and does not need any adjudication, hence dismissed. Aagaz Samajik Vikas Sanstha

RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

In the result, the appeal of the assessee is allowed

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

condone the delay in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

condone the delay in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

12A, filed its return of income declaring income of certain amount - Assessee had not furnished audit report in Form No.10B - Thus, Assessing Officer denied exemption to assessee trust - Thereafter, assessee filed audit report in Form No. 10B belatedly and sought to condone such delay - Same wasrejected for reason that no ground for condonation of delay was made out by assessee

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

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

12A(1)(ac)(i) was furnished vide reply dt. 22.03.2024 (PB 113 & 131-144). (v) Details of bank transaction above Rs.20,000/- was furnished vide reply dt. 01.03.2024 (PB 45 & 102-103) and again furnished at Point No.7 of reply dt. 22.03.2024 (PB 113). (vi) Chaturmas means the period of 4 months during which the sadhu-sant do not travel

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

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

12A(1)(ac)(i) was furnished vide reply dt. 22.03.2024 (PB 113 & 131-144). (v) Details of bank transaction above Rs.20,000/- was furnished vide reply dt. 01.03.2024 (PB 45 & 102-103) and again furnished at Point No.7 of reply dt. 22.03.2024 (PB 113). (vi) Chaturmas means the period of 4 months during which the sadhu-sant do not travel

RAJASTHAN MEDICAL RELIEF SOCIETY,ADMINISTRATIVE BLOCK vs. ITO EXEMPTION WARD, CR BUILDING

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condonation of delay in filing of Form 10B before the Appropriate Authorities and has totally overlooked the observations of the various Higher Courts that even if Form No. 10B is filed at a later stage before the A.O. or before the Appellate Authorities, it would be sufficient compliance with requirements of section 12A(1

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

12A(1)(ac)(iii) of the Income Tax Act ( in short “the Act”) to seek its registration. Shri Shanidev Charitable Trust, Ajmer. Another application were also presented by the applicant before Learned CIT(E) seeking approval u/s 80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

12A(1)(ac)(iii) of the Income Tax Act ( in short “the Act”) to seek its registration. Shri Shanidev Charitable Trust, Ajmer. Another application were also presented by the applicant before Learned CIT(E) seeking approval u/s 80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

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

condonation for Audit Reports & for accumulation in form 10&10B, while ld. CIT(A) does not have any right for same" iv. "Whether on the facts and in the circumstances of the case and in law the Ld. CIT(A) is justified in allowing accumulation under 11(2), while there was not conscious accumulation by assesse, no earmarking fund

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, 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)

delay of 14 days is condoned. 4 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR 4.1 Apropos Ground No. 1 of the assessee, brief facts of the case are the assessee society is registered under Rajasthan Public Trust Act,1958 w.e.f. 07.09.1999 (PB 22) with the main objective of imparting education (PB 23-29). It is registered

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

condone the delay of 58 days in filing the\nappeal before us.\n4.\nThe brief facts of the case are that the assessee the assessee is a\ncompany engaged in hotel business. The assessee filed its return of\nincome on 30.09.2015 declaring loss of Rs. (-) 15,24,86,880/-. A search\nwas conducted on 30.10.2014 in the case

BLOSSOM,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e.. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

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)

12A of the Act and approval under Section 80G of the Act is a natural corollary; ii. The delay was unintentional and due to genuine difficulties faced by the appellant and ought to have been condoned; iii. Procedural defect should not be allowed to defeat the substantive cause of justice. 3. The Appellant craves leave to add to, amend

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

delay in filing the cross objection and the same is hereby condoned and the cross objection so filed by the assessee trust is admitted for adjudication. 6. In this regard, the ld. AR submitted that the provisions of section 147, being prejudicial to the interest of the assessee, are safeguarded by certain preconditions. In the present case

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay in filing the appeal is allowed. 4. The assessee has raised following grounds of appeal. ‘’1. In the facts and circumstances of the case and in law the ld. CIT(Exemptions), Jaipur has erred in withdrawing the registration u/s 12AA of the I.T. Act, 1961. The action of the ld. CIT(Exemptions) is illegal, unjustified, arbitrary

SHREE DHARM FOUNDATION TRUST ,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

condone the delay of 14 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause. 3.1 Apropos to the ground so raised by the assessee