ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could not be disallowed

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)

12A of the Act is enclosed at page no. 83-86. The assessee claimed Rs. 43,272/- Amount accumulated or set apart / finally set apart for application to charitable or religious purposes to the extent it does not exceed 15 per cent. of income derived from property held in trust wholly or in part only for such purposes under section

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)

disallowed the deduction for the amount accumulated under provisions of section 11. 5.3.2 In this regard, as per the provisions of the Income Tax Act, to claim exemptions u/s 11 and 12, conditions mentioned u/s 12A

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

disallowed to\ntheassessee out of his business expenditure. Now, the income of the assessee isnot\ncomputed as a business income. The Tribunal observed that the assessee was a\ncharitable institution and its income should be computed undersections 11, 12 and 13.\nClause (b) of section 40A(2) provides six categoriesof assessee, along with the list of\npersons who could

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)

disallowed the claim 3 Rajasthan Medical Relief Society vs. ITO(E) under section 11 of the IT Act, 1961 in view of the provisions under section 12A

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

12A(1)(ac)(i) in form 10A.\nAssessee re-applied in 10A on 12.08.2021, and assessee was given registration in\nform 10AC on 23.09.2021 by CPC. This registration as per act, was automatic and\nno enquiry or rejection can be done for that. Thus,the assessee was registered in\nold regime as well as in new regime.\n3.7

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

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

disallowing deduction claimed under section 12A of the IT Act. Aggrieved by the assessment order the appellant has filed multiple

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

disallowed. Further, it is also pertinent to\nmention that the appellant will be eligible to claim the said deduction if it files a\nvalid return of income for the relevant year after getting the necessary approval\nfrom the competent authority under the provision of section 119(2) of the IT\nAct, 1961.\n6. Resultantly, the appeal of the appellant

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

disallowed. Further, it is also pertinent to\nmention that the appellant will be eligible to claim the said deduction if it files a\nvalid return of income for the relevant year after getting the necessary approval\nfrom the competent authority under the provision of section 119(2) of the IT Act,\n1961.\n6. Resultantly, the appeal of the appellant

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 11(1)(a) since the assessee had not submitted a copy of registration u/s 12 A of the I.T. Act 1961. During appellate proceedings also, no evidence or registration copy has been submitted. Therefore, the order of the A.O. is upheld. In the result, the appeal is Dismissed. 11. Feeling dissatisfied with the order

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 11(1)(a) since the assessee had not submitted a copy of registration u/s 12 A of the I.T. Act 1961. During appellate proceedings also, no evidence or registration copy has been submitted. Therefore, the order of the A.O. is upheld. In the result, the appeal is Dismissed. 11. Feeling dissatisfied with the order

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALA JI AMER,JAIPUR vs. ITO (EXEMPTION), WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 11(1)(a) since the assessee had not submitted a copy of registration u/s 12 A of the I.T. Act 1961. During appellate proceedings also, no evidence or registration copy has been submitted. Therefore, the order of the A.O. is upheld. In the result, the appeal is Dismissed. 11. Feeling dissatisfied with the order

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 11(1)(a) since the assessee had not submitted a copy of registration u/s 12 A of the I.T. Act 1961. During appellate proceedings also, no evidence or registration copy has been submitted. Therefore, the order of the A.O. is upheld. In the result, the appeal is Dismissed. 11. Feeling dissatisfied with the order

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, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

disallowing exemption claimed u/s 11of the Act. 1961 of the Act 1961. The above grounds of appeal are now adjudicated as under- 5.1 Ground no. 2 challenges the applicability of the First & Second proviso to section of 2(15) of the IT Act. 5.1.1 Ld. AO made detailed discussion in Para no.7 in the impugned Assessment order dated

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)

disallowing exemption claimed u/s 11of the Act. 1961 of the Act 1961. The above grounds of appeal are now adjudicated as under- 5.1 Ground no. 2 challenges the applicability of the First & Second proviso to section of 2(15) of the IT Act. 5.1.1 Ld. AO made detailed discussion in Para no.7 in the impugned Assessment order dated

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

disallowable as per provisions of Section 13(1) and to be added in the total income of the assessee. Thus, I have reason to believe that income of Rs. 1,58,99,324/- has escaped assessment and proceedings u/s 147 and 148 should be initiated.” 12. On perusal of the reasons so recorded by the Assessing officer, it is noted

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

12A-13A)has filed justification for the payment of salary which is reproduced at Para 4.2 of the assessment order. Thereafter the AO without specifying as to how the salary so paid is unreasonable or excessive, made the disallowance which is against the provisions of section

SHRI BABA BALAKNATH SEVA SANSTHAN,JAIPUR vs. THE CIT EXEMPTION, JAIPUR

Appeals are disposed of

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

12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024.” 15. It is true that the impugned order came to be passed even before the above-said circular was issued. But, it is significant to note that vide above- said circular, CBDT went on to issue directions in cases