MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR
In the result, both the appeals filed by the assessee bearing ITA No
ITA 789/JODH/2024[2024-25]Status: DisposedITAT Jodhpur22 Aug 2025AY 2024-25
Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The
Section 11Section 12ASection 3(2)Section 80Section 80G(5)
B) read with New Noble Education Society.
ii. Past exemptions under Sections 10/11/12-contradiction with current
application under 12AB. alleging
iii. Surplus generation- Asserting profit motive.
iv. Hostel fee receipts-Treating them as commercial activityrequiring separate
books.,
v. Transactions with persons u/s 13(3)- alleging personal benefit/diversion.
vi. Linkage with Enforcement Directorate proceedings- against the sponsoring
body imputing lack of genuineness
