JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

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

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

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

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

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)

2 of 2020 dated 03.01.2020. Thus, there is a laid down procedure for condonation of delay in filing of Form 10B, if there is a reasonable cause for such delay. The appellant has not mentioned anything about any pending application for condonation of delay in filing Form 10B, in its submission. The decisions relied upon by it are not applicable

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

PALAS GRAM SEWA SAHKARI SAMITI LIMITED,SIKAR vs. ITO, SIKAR

In the result, the appeal of the assessee is allowed for statistical\npurposes

Section 12A of the Income Tax Act or to\nappeal the adverse order. This uncertainty led to a delay in the filing of the\nappeal, which the Tribunal deemed excusable. In allowing the condonation of\ndelay, the Tribunal emphasized the importance of providing a fair opportunity to\nappellants, especially in matters involving charitable trusts seeking registration\nunder the law.\nPrayer

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)

12A shall file its return of income within time allowed under section 139. Section 139 includes belated return under section 139(4) and CBDT has directed that demand raised on this issue are to be rectified. Thus, the case of Council is covered by the Circular of CBDT. Further, the CIT (A) has erred inholding at page

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)

12A shall file its return of income within time allowed under section 139. Section 139 includes belated return under section 139(4) and CBDT has directed that demand raised on this issue are to be rectified. Thus, the case of Council is covered by the Circular of CBDT. Further, the CIT (A) has erred inholding at page

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)

delay in submitting form 10B but it seems the appellant has not taken any step in filing a condonation request to the appropriate authority. Further the appellant has not spoken any word about submission of Form 10 for allowing accumulation of funds in terms of section 11(2) of the Income Tax Act, 1961. The issue on hand is similar

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)

delay in submitting form 10B but it seems the appellant has not taken any step in filing a condonation request to the appropriate authority. Further the appellant has not spoken any word about submission of Form 10 for allowing accumulation of funds in terms of section 11(2) of the Income Tax Act, 1961. The issue on hand is similar

URBAN IMPROVEMENT TRUST KOTA,KOTA vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

2) to section 12A have been provided in the statute by the Finance Act, 2007 in respect of the application made on or after 1st day of June, 2007 and therefore, where the assessee has filed its application merely few days prior i.e, on 28.05.2007, the assessee cannot be penalized especially where it has also moved a prayer for condonation