ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ac) of sub-section (1) of section\n12A rejecting such application and also cancelling its\nregistration;\nin a case referred to in sub-clause (iv) or in item (B) of sub-\nclause (vi) of sub-section (1) of section 12A, rejecting such\napplication,\nafter affording a reasonable opportunity of being heard;\nIn the matter, it is submitted that from

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ac) of sub-section (1) of section\n12A rejecting such application and also cancelling its\nregistration;\nin a case referred to in sub-clause (iv) or in item (B) of sub-\nclause (vi) of sub-section (1) of section 12A, rejecting such\napplication,\nafter affording a reasonable opportunity of being heard;\nIn the matter, it is submitted that from

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

ac) of subsection (1) of section 12A rejecting such application and\nalso cancelling its registration;\n(II) In a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of\nsub-section (1) of section 12A, rejecting such application, after affording a\nreasonable opportunity of being heard.\n4. The relevant provisions reproduced (supra) in bold

RAMDULARI BANSAL WELFARE SOCIETY,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, appeal of the assessee society is dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

12A (1) (ac) (vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. 5. Necessary cost to be awarded to the assessee. In ITA No. 790/JPR/2024, the assessee has raised the following grounds of appeal:- 1 The Ld. CIT (E) has erred on facts and in law in rejecting the application

RAMDULARI BANSAL WELFARE SOCIETY,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, appeal of the assessee society is dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

12A (1) (ac) (vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. 5. Necessary cost to be awarded to the assessee. In ITA No. 790/JPR/2024, the assessee has raised the following grounds of appeal:- 1 The Ld. CIT (E) has erred on facts and in law in rejecting the application

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

12A and thus its status as irrevocable trust, Once the property is transferred to the trust it completely belongs to the property of the trust whether it is transferred by any person in any mode, The AC failed to establish that the any benefit were passed on to the trustee. Merely because trust properties are vested in trustee, it does

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)

1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub section (I) of section 35 of the Act, till 30.06.2024; (ii) Form No. lOAB, in case of an application under clause (iii) of the first proviso to clause

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)

1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub section (I) of section 35 of the Act, till 30.06.2024; (ii) Form No. lOAB, in case of an application under clause (iii) of the first proviso to clause

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

section 80G. It may also be noted that the AO in the assessment order passed u/s 143(3) dt. 10.2.2014 for AY 2011-12 (PB 44-45) has accepted that assessee is registered u/s 12AA of the Act. The assessee has subsequently been granted fresh registration u/s 12A(1)(ac)(i) of the Act, the precondition of which is that

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

12A(1)(ac)(i) of the Act, the precondition of which is that the trust or institution is registered u/s 12AA of the Act. In these 5 AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY VS ITO, (E), WARD-1, JAIPUR circumstances, only because assessee could not place on record registration certificate issued u/s 12AA of the Act, the benefit of exemption

M/S PARDAYA MEMORIAL TRUST,JAIPUR vs. ITO(E), WARD-1, JAIPUR/, JAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 12A(1)(1)(ac) exemption u/s 11 i.e. sr. No. 4(i) and 4viii in schedule part BT is not allowed” 3. Feeling aggrieved by the above said order dated 04.02.2021, passed on the application u/s 154 of the Act, the assessee filed an appeal. The appeal came to be dismissed by Learned CIT(A), National Faceless Appeal Centre