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

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

Section 3 of the Limitation Act; 5 SETH R B MOONDHRA MEMORIAL CHAIRTABLE TRUST VS CIT (E)-1, JAIPUR (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such

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 :

b) of sub-section (1), and Aagaz Samajik Vikas Sanstha [A] the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality 70[; or] 71[(g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains

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 :

b) of sub-section (1), and Aagaz Samajik Vikas Sanstha [A] the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality 70[; or] 71[(g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains

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)(b

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

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)

B-TI - Amount in addition to amount referred to in (v) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act”, hence, the exemption under section 11(2) was denied

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)

B-TI - Amount in addition to amount referred to in (v) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act”, hence, the exemption under section 11(2) was denied

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

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

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

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

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

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

1. Written submission before CIT (Appeals) 2. Copy of Appellant’s Financials audited on 30.09.2017. 3. Copy of Audit report in Form No. 10BB dated 29.10.2017. 4. Copy of Audit report in Form No. 10B dated 19.06.2024. 5. Copy of registration dated 29.08.2008 u/s 12A of the Act. 6. Copy of renewal of registration u/s 12A

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

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

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

1. Written submission before CIT (Appeals) 2. Copy of Appellant’s Financials audited on 30.09.2017. 3. Copy of Audit report in Form No. 10BB dated 29.10.2017. 4. Copy of Audit report in Form No. 10B dated 19.06.2024. 5. Copy of registration dated 29.08.2008 u/s 12A of the Act. 6. Copy of renewal of registration u/s 12A

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

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)

B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 504/JP/2023 cuke Go Gram Eco Foundation Commissioner of Income-tax Plot No. 730 Kirat Singh Ka Baas Vs. (Exemption), Jaipur Tehsil