UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

income u/s 143(1)(a) of the Act for AY 2015-16 has denied the exemption claimed u/s 11 of the act for non filing of Form 10B. (Para 5 of the order) (c) The assessee failed to file electronically the audit report in prescribed format, therefore, exemption claimed u/s 11 and 12 of the Act is disallowed.(Para

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

Charitable Trust Total Receipt Rs.2,87,19,463/- Rs.2,029/- Rs.2,87,21,492/- Revenue Rs.2,62,66,818/- Rs.33,61,824/- Rs.2,96,28,642/- Expenditure (including depreciation) Surplus Rs.24,52,645/- Rs.(33,59,795/-) Rs.(9,07,150)/- From the above it can be noted that if the income of assessee is to be computed without allowing

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Charitable or religious trust - Denial of exemption (Sub-section (1)(d)) - Assessee-trust was running a hospital cum research institute - It filed return declaring nil income = In course of assessment, Assessing Officer found that assessee had received gift of shares of company 'T' which were subsequently written off - Assessing Officer took a view that assessee was under an obligation

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground No. 3 : ITR WAS ACCEPTED AS COMPLETE AND CORRECT WITHOUT ANY NOTICE FOR DEFECT

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground No. 3 : ITR WAS ACCEPTED AS COMPLETE AND CORRECT WITHOUT ANY NOTICE FOR DEFECT

SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

Bench: Hearing On The Case.

addition treating corpus fund receipts/donations as income of assessee. 7. In view of the above decisions of the Hon’ble SC and thereafter by the Hon’ble ITAT, Hyderabad, the assessee is not eligible to claim exemption u/s 11 5 Shree Vishwakarma Sutradhar Sampati Trust, Bikaner. of the Income-tax Act for not having registered u/s 12AA

SHRIYA DEVI MATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

In the result both the appeals of the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

income is not towards objects of trust: Per CIT: Object of trust mentioned at point no 3 of deed is meant for running Shriya Devi Temple. its management. celebration, function, puja. various religious function etc. He further observes that purchase of land construction of Dharamshala with is beyond object as clause 3.10 allows only maintenance of Dharamshala and not construction

INDIRA EDUCATION INSTITUTE AND HEALTH SOCIETY,UDAIPUR vs. ITO (EXEMPTION), UDAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

charitable or religious institution, any income thereof— (i) if--------------, or (ii) if any part of such income or any property of the trust or the institution (whenever created or established) is during the previous year used or applied, directly or indirectly for the benefit of any person referred to in sub-section (3) : Provisions of section

INDIRA EDUCATION INSTITUTE AND HEALTH SOCIETY,UDAIPUR vs. ITO (EXEMPTION), UDAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

charitable or religious institution, any income thereof— (i) if--------------, or (ii) if any part of such income or any property of the trust or the institution (whenever created or established) is during the previous year used or applied, directly or indirectly for the benefit of any person referred to in sub-section (3) : Provisions of section

M/S. RAJASTHAN VIKAS SANSTHAN ,JODHPUR vs. CIT(E), JAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 03/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

charitable purpose and not for the purpose of profit. In pursuance to these objects, society at present is running 9 higher educational institutes for BDS/MDS/B.Tech/MBA/PGDM/Nursing/B.Ed/ B.Sc. Nursing/ BBA/B.Com where more than 3500 students are imparted education. The name of these institutes, courses offered, approving authority and the date of commencement of these colleges is as under:- S. Name of Course

JAS KARAN AMRAV DEVI BOTHRA CHARITABLE TRUST,BIKANER vs. CIT (EXEMPTION),, JAIPUR

In the result, the appeal filed by the assesse is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotejas Karan Amrav Devi Vs. Cit (Exemptions), Bothra Charitable Trust Kailash Heights,3 Rdflr, C/O. Surana & Co., Lalkothi,Tonk Road, 13/14, Industrial Area, Jaipur-302015. Rani Bazar, Bikaner. Rajasthan. Rajasthan. Pan/Gir No. : Aabtj4574F Appellant .. Respondent Assessee By : None Revenue By : Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 08.08.2023 Date Of Pronouncement 09.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Challenging The Order Of The Commissioner Of Income Tax (Exemption), Jaipur Rejecting The Registration Application U/S 12Aa(1)(B) Of The Act.

Income Tax (Exemption), Jaipur rejecting the registration application u/s 12AA(1)(b) of the Act. 2. The brief facts of the case are that the assessee has filed an application for seeking registration u/s Jas karan Amrav Devi botra Charitable Trust, Bikaner. 12AA of the Act in Form No.10A. In the course of hearing proceedings, the CIT(E) has called

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

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

charitable trust registered under section 12A of the Income Tax Act, filed its return of income for the assessment year 2022–23 on 27.09.2022, declaring nil income after claiming exemption under section 11. The trust had its accounts audited as required under section 12A(b), and an audit report in Form 10B was issued by a Chartered Accountant

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, UDAIPUR

In the result, both these appeals are allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

charitable purposes. 4. The Ld. CIT(A) has not considered the reply of the assessee furnished in the appellate proceedings before it and arbitrarily rejected its claim. He has argued that there has been no violation of provisions of Section 13(1)(c) of the Income Tax Act to debar the assessee trust from its entitlement to the benefit

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, APPEAL UDAIPUR -2 , UDAIPUR

In the result, both these appeals are allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

charitable purposes. 4. The Ld. CIT(A) has not considered the reply of the assessee furnished in the appellate proceedings before it and arbitrarily rejected its claim. He has argued that there has been no violation of provisions of Section 13(1)(c) of the Income Tax Act to debar the assessee trust from its entitlement to the benefit

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Charitable Trust are not genuine and are not being carried out in accordance with the objects of the assessee-trust. Therefore, the registration of the assessee-society u/s 12A is hereby cancelled by invoking section 12AA(3) with effect from 1.4.2009, i.e., financial year from which irregularities in the functioning of the assessee have come to notice. I am also

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

additions than what was stated in the Reasons, could not be made as already submitted in detail in this written submission and the cases of Jet Airways (supra), Ram Singh (Supra) and so on cited. 9.2 Supporting Case Laws: 9.2.1 In the case of Supersonic Technologies (P) Ltd. Vs. Principal Commissioner of Income

ALOKIK CHARITABLE TRUST ,UDAIPUR vs. CIT(EXEMPTION), JAIPUR

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavalokik Charitable Trust, Vs. Cit(Exemptions) C/O-P.D. Javaria & Co., Jaipur. Advocates, 201, Radhika Complex, Dudu Bagh, Loha Mandi, Sansarchand Road, Jaipur-302001 (Raj) Pan No. Aagta 7193 L

Income Tax Act, 1961 (in short, the Act) by the ld. CIT(E), Jaipur dated 30/09/2020, wherein following grounds have been taken by the assessee: “1. That on the facts and in the circumstances of the case, the order passed by the ld. CIT(Exemptions), Jaipur is bad in law and bad on facts. 2. That on the facts

SAMARPAN CHARITABLE TRUST,UDAIPUR vs. CIT(EXEMPTION), JAIPUR

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavsamarpan Charitable Trust, Vs. Cit(Exemptions) C/O-P.D. Javaria & Co., Jaipur. Advocates, 201, Radhika Complex, Dudu Bagh, Loha Mandi, Sansarchand Road, Jaipur-302001 (Raj) Pan No. Aaots 6837 P

Income Tax Act, 1961 (in short, the Act) by the ld. CIT(E), Jaipur dated 30/09/2020, wherein following grounds have been taken by the assessee: “1. That on the facts and in the circumstances of the case, the order passed by the ld. CIT(Exemptions), Jaipur is bad in law and bad on facts. 2. That on the facts

SHRIYA DEVI MATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

In the result both the appeals of the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

income is not towards objects of trust: Per CTT: Object of trust mentioned at point no 3 of deed is meant for running Shriya Devi Temple. its management. celebration, function, puja. various religious function etc. He further observes that purchase of land for construction of Dharamshala is beyond object as clause 3.10 allows only maintenance of Dharamshala and not construction