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

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

ab)(vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 2.2 In ITANo.696/JPR/2024 the assessee has raised following grounds: - “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form No. 10AB

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

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

RADHEY SHYAM MANDIR TRUST,JHALAWAR vs. CIT(EXEMPTION), JAIPUR

delay of 15 days in filing the appeal by the assessee is condoned. 5. The assessee raised the following ground of appeal:- “1. The ld. CIT(E), Jaipur erred in law as well as on the facts of the case in denying registration sought u/s 12AA(1)(a) of the Act. Such denial being contrary to the law provisions

THE SAFEARTH FOUNDATION,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, 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)

ab-initio as the order passed without signature/digital signature. 2. In the facts and circumstances of the case the Learned CIT-Exemption has erred in passing the order by not providing the adequate opportunity for hearing to the assessee 2 The Safearth foundation vs. DCIT which has violated the principles of natural justice as the order was passed within

CITY MANAGERS ASSOCIATION RAJASTHAN,JAIPURA vs. CIT, EXEMPTION, JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

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

delay is condoned. 4 CITY MANAGERS ASSOCIATION RAJASTHAN, JAIPUR VS CIT (E), JAIPUR 3.1 Apropos solitary ground of the assessee, the Bench noted that the ld.CIT(E) has cancelled the registration of the assessee –association by observing as under:- 4.1…. However, the applicant has failed to comply with the letters, despite being given three opportunities details of which given

ANAND JHAWAR,JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, this appeal of the assessee is allowed

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

ab-initio and bad in law. 2 Shri Anand Jhawar, Jaipur. 3. On the facts and in the circumstances of the case and in law, learned Principal commissioner of Income Tax, Jaipur-2 erred in holding that assessment order dated 17.12.2018 passed by the Assessing Officer u/s 143(3) of the Act was erroneous and prejudicial to the interest

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI vs. INCOME TAX OFFICER, WARD 1(2), ALWAR, BHIWADI, ALWAR

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 180 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of 4 Bhiwadi Integrated Development Authority Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 3. The assessee has raised the following grounds

ANUSHREE FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

12A of the Act, to know about its status, and that it was on his advice that the trustee checked email account and came to know of the impugned order available on her e-mail ID. As further submitted, it was thereafter that steps were taken to prefer an appeal. The contention is that there is no negligence

TULSIBAI MOTIRAM GIRDHAR EDUCATIONAL TRUST,JAIPUR vs. CIT(E), JAIPUR

Appeal is disposed of for statistical purpose, and while setting aside the impugned order dated 23

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

condonation of delay is disposed of accordingly. Arguments have been advanced on the appeal today itself. Non-Registration of the appellant under RPT Act, 1959. 7. This is one of the grounds made basis for rejection of prayer for registration of the Trust under section 12 AB of the Act. It may be mentioned here that Co-ordinate Bench ITAT

YASH DAGA ,JAIPUR vs. PCIT-I, JAIPUR, JAIPUR

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

Bench: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SH. NARENDRA KUMAR (Judicial Member)

condone the delay and admit the appeal on merits of the case for hearing. Accordingly, the appeal is admitted for hearing on merits. 3. In ground no.1, the appellant has challenged that the impugned ex- parte order dated 25.03.2023 was passed against the principles of natural justice as the order is passed without affording opportunity of being heard and without

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)

AB filed by the applicant that in column 26 (income details), applicant shown all of its donation received in the column other specific grants. The nature of such grants received by the applicant from the Govt. of Rajasthan is not known as not disclosed by the applicant such as purpose of grant, grant order, application of such grant. Therefore

JECRC ALUMNI ASSOCIATION,JAIPUR vs. THE CIT (EXEMPTION), JAIPUR

The appeals are allowed and ld

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR, JM आयकरअपील सं. / ITA No. 683 & 684/JP/2024 निर्धारणवर्ष / Assessment Year: 2023-24 JECRC ALMUNI ASSOCIATON Tonk बनाम The CIT (Exemption) Jaipur Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAJAJ 7951 P निर्धारिती की ओरसे / Assessee by : Shri Tarun Mittal, CA राजस्व की ओरसे /Revenue by: Shri Sanjay Dhariwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 13/02/2025 उदघोषणा की तारीख / Date of

12A of the Act. (iii) That Applicant Association failed to prove the genuineness of the activities. The second mentioned application u/s 80G of the Act came to be rejected on following two points: (i) No approval u/s 80G can be granted without its registration first u/s 12AB of the Act. (ii) Late filing of the application seeking approval having regard

JECRC ALUMNI ASSOCIATION,JAIPUR vs. THE CIT (EXEMPTION), JAIPUR

The appeals are allowed and ld

12A of the Act. (iii) That Applicant Association failed to prove the genuineness of the activities. The second mentioned application u/s 80G of the Act came to be rejected on following two points: (i) No approval u/s 80G can be granted without its registration first u/s 12AB of the Act. (ii) Late filing of the application seeking approval having regard