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)

delay filing of Form 10AB under section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust vs Central Board of Direct Taxes Prayer in W.P.No.27030 of 2023 Dated: 02.04.2024 decided as” 6.6. In the instant case, the differential treatment is not based on any substantial distinction

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

delay filing of Form 10AB under section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust vs Central Board of Direct Taxes Prayer in W.P.No.27030 of 2023 Dated: 02.04.2024 decided as” 6.6. In the instant case, the differential treatment is not based on any substantial distinction

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)

delay filing of Form 10AB under section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust vs Central Board of Direct Taxes Prayer in W.P.No.27030 of 2023 Dated: 02.04.2024 decided as” 6.6. In the instant case, the differential treatment is not based on any substantial distinction

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

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

delay in filing Form No.10AB deserved to be condoned. 7. Otherwise also, CBDT vide Circular No.7/2024 dt. 25.04.2024 has extended the time for filing the application for permanent approval till 30.06.2024 whereas in earlier Circular No.6/2023 dt. 24.05.2023 the time for filing application for permanent approval u/s 80G was not extended till 30.09.2023. Therefore, on harmonious interpretation of both

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

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

delay in filing Form No.10AB deserved to be condoned. 7. Otherwise also, CBDT vide Circular No.7/2024 dt. 25.04.2024 has extended the time for filing the application for permanent approval till 30.06.2024 whereas in earlier Circular No.6/2023 dt. 24.05.2023 the time for filing application for permanent approval u/s 80G was not extended till 30.09.2023. Therefore, on harmonious interpretation of both

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

condone the delay. 5. As regards the matter in appeal, we note that the same is against order passed by the Ld. CIT u/s. 263 of the Act. At the outset, in this case, Ld. counsel for the assessee pointed out that the notice to the assessee u/s. 263 of the Act in these case, was issued by letter dated

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.

condone the delay of 17 days in filing the present appeal and admit the appeal for hearing. 6. At the very outset, the ld. AR appearing on behalf of the assessee has submitted that the ld. CIT(E) has rejected the application of the assessee moved U/s 80G(5)(vi) of the Act in limini on an erroneous premise that

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

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C) (vi) of the Income-tax Act. All these three appeals are rejected

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

vi) [as it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020], within three months from the 1st day of April, 2021; (ii) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said

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.

80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application for the reasons recorded therein. That is how, the impugned orders are challenged by the applicant trust. 3. Feeling aggrieved by the rejection of the above said two applications, the applicant Trust presented before this Appellate Tribunal, two separate

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.

80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application for the reasons recorded therein. That is how, the impugned orders are challenged by the applicant trust. 3. Feeling aggrieved by the rejection of the above said two applications, the applicant Trust presented before this Appellate Tribunal, two separate

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)

80G of the income tax act. 4. That both the appeal were being prepared together as the impugned order were passed on the same date i.e. 05/08/2024. 5. That appeal fees for both the appeals were also deposited on the same day i.e. 31/08/2024. 6. That the first appeal had been e-filed on 23/09/2024 within the time limit, however

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)

80G of the income tax act. 4. That both the appeal were being prepared together as the impugned order were passed on the same date i.e. 05/08/2024. 5. That appeal fees for both the appeals were also deposited on the same day i.e. 31/08/2024. 6. That the first appeal had been e-filed on 23/09/2024 within the time limit, however

SHRI OP DARGAR FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

vi)] 3. Rejection order u/s 80G approval ITA [i.e. 80G(5)(iii)] No. 1245/JPR/2024 4 Cancellation order of provisional ITA No. approval u/s 80G [i.e. 80G(5))iv)] 1246/JPR/2024 2. That the delay of 164 days in filing of appeals was due to as there are many recent changes in trust related laws as:- (i). Whether the registration under

SHREE RADHEHYAM SHARNAM A SOCIAL SERVICE SOCIETY MARWAR JUNCTION ,MAWAR JUNCTION PALI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) JAIPUR, JAIPUR

In the result, appeal in ITA No

condone the delay of 288 days in filing the appeal and decide the appeal of the assessee on merits. 5. As to the facts of the present case, we noticed from the order of the ld. CIT (Exemptions) that the assessee applicant has filed an application in Form No. 10G dated 04.03.2020 for seeking approval under section 80G(5)(vi

SHREE RADHESHYAM SHARNAM,MARWAR JUNCTION vs. CIT(EXEMPTION), JAIPUR

In the result, appeal in ITA No

condone the delay of 288 days in filing the appeal and decide the appeal of the assessee on merits. 5. As to the facts of the present case, we noticed from the order of the ld. CIT (Exemptions) that the assessee applicant has filed an application in Form No. 10G dated 04.03.2020 for seeking approval under section 80G(5)(vi

SHRI OP DARGAR FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

vi)] 3. Rejection order u/s 80G approval ITA No. [i.e. 80G(5)(iii)] 1245/JPR/2024 4 Cancellation order of provisional ITA No. approval u/s 80G [i.e. 80G(5))iv)] 1246/JPR/2024 2. That the delay of 164 days in filing of appeals was due to as there are many recent changes in trust related laws as:- (i). Whether the registration under