ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

68-71), in response to which the assessee filed a detailed\nrepliesdt. 21.03.2022& 10.06.2024 (PB 72-74& 79-82 respectively).Unfortunately, however, the\nCIT(E) without consider the same, again rejected the application for registration u/s 12AAvide\nimpugned order on dt. 27.06.2024, on various new grounds (which were not raised during the 1st\nround) i.e (a) Non-genuineness of activities

SAMBODHI FOUNDATION,KOTA vs. ITO WARD-2(1) KOTA, KOTA

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

Bench: Or At The Date Of Hearing.”

section 12A of the Act, dated 08/10/2022" Brief facts relating to this ground of appeal are that the assessee trust filed online application in Form No. 10AB, (Paper Book Page no.7-13) before the Id. CIT (Exemption) Jaipur, for seeking registration u/s 12AB of the Act, on 13/09/2023. In turn, the Id. CIT (Exemption), issued first letter/Notice No. ITBA/EXM/F/EXM43/2023-24/1058448484(1

CARELEAVERS INNER CIRCLE FORUM,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

68 to 70 and any other applicable provision of the Act or any other law for the time being in force, the company may purchase its own shares or other specified securities." A buyback, also known as a share repurchase, is when a company buys its own outstanding shares to reduce the number of shares available on the open market

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR 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)

ac) of sub-section(1) of section 12A of the Income Tax Act valid from AY 2022-23 to AY 2026-27. The assessee Trust had filed from 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. But Our Trust was rejected under

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

section 12AB of the Act, the assessee had applied for regular registration u/s 12A (1)(ac)(iii) on 22nd September 2022. e) In-depth inquiry was made by Ld. CIT( E), while processing the application for registration. A detailed reply running into 21 pages alongwith 27 annexures and the photographs of the Trust premises was furnished on 13/01/2023 ( Please

GURUKUL SHIKSHAN SANSTHAN,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.482/Jpr/2024 िनधा"रण वष" / Assessment Year : 2022-23 To 2024-25 Gurukul Shkshan Sansthan, The Commissioner Of 5, Nindar Moad, Harmada, V Income Jaipur – 302013. S Tax(Exemption), Pan: Aacag8325K Jaipur. Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Arvind Kumar – Cit(Dr) Date Of Hearing 02/07/2024 Date Of Pronouncement 03/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Rejecting Assessee’S Application For Registration U/Sec.12Ab Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : “1. That The Ld Cit(Exemption)/A.O. Has Rejected Application For Registration Under Section 12Ab(1)(B)(Ii)(B) Of Income Tax Act, 1961 Gurukul Shikshan Sansthan [A]

ac) of sub-section (1) of section 12A. 3. That the Ld CIT(Exemption)/A.O. has grossly erred in law as well as in facts in not appreciating the documents/information furnished during the course of proceedings. 4. That the appellant reserves his right to add, amend or alter any of the ground on or before the hearing

SHREE CHITRA GUPTA SAMUHIK VIVAH SAMITI,JAIPUR vs. CIT 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, AM आयकर अपील सं./ITA No. 1030/JPR/2024 Shree Chitra Gupta Samuhik Vivah Samiti 717 Jat Ke Kuwa Ka Rasta, Chondpole Bazar, Jaipur. बनाम Vs. The CIT Exemption, Jaipur. प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AALTS8174Q अपीलार्थी / Appellant नर्धारिती की ओर से / Assesseeby : Mrs. Suhani Meharwal, C.A. (Thr. V.C.) राजस्व की ओर से / Revenue by : Shri Anup Singh, Addl.CIT-DR सुनवाई की तारीख / Date of

68 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause. 4 Shree Chitra Gupta Samuhik Vivah Samiti 4. Brief facts of the case are that the assessee

CONNECT SIGNAL,JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

ac) of subsection (1) of Section 12A of the Act. 3. Since the appeal came to be presented 68

MANAV VIKAS AVAM YOGA PRASIKSHAN SANSTHAN,JAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed

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

12A(1)(ac)(vi) which pertain from AY 2022-23 to 2024-25. On the other hand, the ld. DR relied upon the order of the ld. CIT(E). 3.1 3.2 We have heard both the parties and perused the materials available on record including the written submissions and case laws cited by the assessee. Brief facts of the case

SEVA BHARTI SAMITI SANGANER JAIPUR ,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalseva Bharti Samiti Sanganer Jaipur, 68, Rameshwar Colony, Tonk Road, Sanganer Bazar, S.O. Sanganer, Jaipur 302 029 Pan No.: Abmas 2614L ...... Appellant

68, Rameshwar Colony, Tonk Road, Sanganer Bazar, S.O. Sanganer, Jaipur 302 029 PAN No.: ABMAS 2614L ...... Appellant Vs. CIT (Exemption), Jaipur …...Respondent Appellant by : Mr. Vedant Agarwal, Adv. Ld. AR (Thro. VC) Respondent by : Mrs. Alka Gautam, CIT, Ld. DR Date of Hearing : 14/08/2025 Date of : 15/09/2025 Pronouncement O R D E R PER GAGAN GOYAL, A.M: This appeal