BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

business; 4 Bhamashah Sundarlal Daga Charitable Trust [A] (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income

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 THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when the legislature has conferred wide (EXEMPTIONS) (2021) discretionary powers to condone such delay on the 279 TAXMAN 229 :(2021) authorities concerned. Dushkal

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 THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when the legislature has conferred wide (EXEMPTIONS) (2021) discretionary powers to condone such delay on the 279 TAXMAN 229 :(2021) authorities concerned. Dushkal

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.

charitable objects. The assessee Trust is duly registered with Rajasthan Public Trust Act, 1950. 2.2 However, in respect of registration under section 12A(a)/12AA, it was explained that the assessee had applied for registration but the same had been rejected by the CIT (E) and appeal is pending against the said order before the ITAT. The AO has observed

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:-

trust wholly for charitable or religious purposes. If such income consists of severable portions, exempt as well as taxable, the portion which is exempt is to be left out and the portion which is not exempt is charged to tax as if it is the income of the association of persons. This is subject to application of other provisions

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

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

business"-If the surplus is being applied towards the objects of the trust or being accumulated as provided in the scheme, then nothing is taxable-Thus, assessee is entitled for benefit of ss. 11 and 12. 6. Section 13(3) Transactions at Arm's Length Payments to trustee (rent) were per lease agreement, at market rate, with TDS deducted

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

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

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

business also. But it requires huge investment. It is the duty of the Government to provide education to all its citizens, as the Government is not able to shoulder the responsibility completely. Therefore, the field of education is now thrown open to private organizations. But for throwing open the field to the private operators, probably, the country would not have

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

charitable if an institution is engaged in “trade, commerce or business” or provides any service relating to “trade, commerce or business” for which cess, fee or other consideration is received. In the case in hand, the AO despite 44 | P a g e having recorded that though the assessee trust’s activity fall under the ambit of “general public utility

CLG UNIVERSAL FOUNDATION,JODHPUR vs. CIT(EXEMPTION), JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Income-tax Act, 1961 (in short, ‘the Act’) dated 31/01/2024 and 08/02/2024, respectively. 2. The three appeals, ITA No.192/Jodh/2024 related to challenging the denial of registration application under section 12A(1)(ac)(iii) of the Act and ITA No.280/Jodh/2024 is challenging the cancellation of registration under section 80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR

CLG UNIVERSAL FOUNDATION,JODHPUR vs. CIT ( EXEMPTION),, JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Income-tax Act, 1961 (in short, ‘the Act’) dated 31/01/2024 and 08/02/2024, respectively. 2. The three appeals, ITA No.192/Jodh/2024 related to challenging the denial of registration application under section 12A(1)(ac)(iii) of the Act and ITA No.280/Jodh/2024 is challenging the cancellation of registration under section 80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR

CLG UNIVERSAL FOUNDATION ,JODHPUR vs. CIT(EXEMPTION),, JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Income-tax Act, 1961 (in short, ‘the Act’) dated 31/01/2024 and 08/02/2024, respectively. 2. The three appeals, ITA No.192/Jodh/2024 related to challenging the denial of registration application under section 12A(1)(ac)(iii) of the Act and ITA No.280/Jodh/2024 is challenging the cancellation of registration under section 80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR 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 providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject to certain conditions. One of the conditions is that the assessee trust should adhere to the provisions of sec.13 of the Act. 4. The revenue carried

DHAROHAR CHARITABLE FOUNDATION,UDAIPUR vs. CIT(E), , JAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Foundation Vs. Commissioner of Income E-Class Pratap Nagar, Industrial Tax, (Exemption), Jaipur. Area Udaipur, Rajasthan. [PAN: AAICD5411D] (Respondent) (Appellant) Appellant by Sh. Amit Kothari, CA. Respondent by Sh. Shailendra Sharma, CIT. DR Date of Hearing 21.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order

MAHARANA PRATAP KHELGAONSOCIETY,UDAIPUR vs. CIT(E), JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotemaharana Pratap Vs. Cit (Exemption) Khelgoan Society, Kailash Height, Lal Khelgaon Parisar, Kothi, Tonk Road, Udaipur-313001, Jaipur – 302015, Rajasthan. Rajasthan. Pan/Gir No. : Aagam0274P Appellant .. Respondent Assessee By : Shri Rakesh Lodha, Ca.Ar Revenue By : Smt. Alka Rajvanshi Jain, Cit Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 16.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Exemption)(Cit(E)) Passed U/Sec12Ab(1)(B) Of The Act Dated 24.02.2023. Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

income is incorrectly considered as fee charged from members by the appellant for the purpose of calculation of surplus percentage to conclude higher profits. 5 The appellant craves leave to add, alter, amend, modify and/or delete all or any of the grounds of the appeal on or before the final hearing, if necessary. 2. The brief facts of the case