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

Charitable Trust [A] u/s.12A(1)(ac) of the Act from A.Y.2022-2023 to A.Y. 2026-2027 (copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income

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

The appeal of the assessee is allowed

deduction for the expenditure of Rs. 2,82,38,834/- incurred by the assessee to earn such receipt. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 3. The fact as culled out from the records is that the assessee trust was constituted vide trust deed dated

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

charitable activity" would not become "trade, commerce or 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

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

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

deduction under section 11 of IT Act. 11 Social Security Scheme Of An assessee, which is a public charitable trust

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

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

deduction under section 11 of IT Act. 11 Social Security Scheme Of An assessee, which is a public charitable trust

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

charitable trust. It is registered u/s 12A of the Income Tax Act while processing u/s 143(1) of the Act and the AO has not granted deduction

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

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

charitable trusts, the blanket exemption given to such entities whose annual receipt did not exceed Rs.1 crore was enhanced to Rs.5 crores. Here it has not been stated that the manner of computation of annual receipt (qua person vis a vis qua institute) has been changed by insertion of the amendment. This implies that the limit of Rs.1 crore applies

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

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

charitable trust, who is having tax exemption u/s 10(20) of the Act. However, the Bench feels that the assessee because of any reasons could not advance his arguments/submissions to contest the case and prove that plot from UIT Bilwara where the assesee not deducted

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

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

charitable trust, who is having tax exemption u/s 10(20) of the Act. However, the Bench feels that the assessee because of any reasons could not advance his arguments/submissions to contest the case and prove that plot from UIT Bilwara where the assesee not deducted

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

charitable purpose nor are these expenditures directed to achieving the objectives of charity. It is the net income, after deducting these expenses, is available in the hands of the assessee trust

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

charitable purpose nor are these expenditures directed to achieving the objectives of charity. It is the net income, after deducting these expenses, is available in the hands of the assessee trust

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

charitable purpose nor are these expenditures directed to achieving the objectives of charity. It is the net income, after deducting these expenses, is available in the hands of the assessee trust

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

charitable institution from inception and, thus is entitled for getting its income computed by taking into consideration provisions of section 11(1) of the Act of 1961, even for the years prior to having certificate under Section 12A of the Act of 1961." From the above discussion, it is clear that the appellant trust is registered u/s 12A and eligible

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

charitable institution from inception and, thus is entitled for getting its income computed by taking into consideration provisions of section 11(1) of the Act of 1961, even for the years prior to having certificate under Section 12A of the Act of 1961." From the above discussion, it is clear that the appellant trust is registered u/s 12A and eligible

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

SIDDHARTH AGARWAL,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blesiddharth Agarwal Assistant Commissioner Of 28, Polo Ground, Income Tax, Cpc, Tds Udaipur - 313001 Udaipur Pan No. Akgpa 4183 N Assessee By Shri Shrawan Kumar Gupta, Advocate (Virtual) Revenue By Smt. Runi Pal – Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax, Appeal [Hereinafter Referred To As Cit(A)] Udaipur – 2 Dated 10.06.2024 With Respect To Assessment Year 2015-16 Challenging Therein The Sustaining The Levy Of Fee U/S 234A Of The Act By The Ao By View Of Rectification Order Dated 12.06.2022 Passed U/S 154 Of The Income Tax Act, 1961 Amounting To Rs. 28,600/- & Interest Of Rs. 16,016/- Totalling To Rs. 44,616/-, Although The Amended Law Was Not Applicable For The Year Under Consideration Because It Was Applicable Only With Effect From 01.06.2015. Asst. Year: 2015-16 2 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Appellant Assessee Filed A Rectification Application U/S 154 Of The Act Before The Acit, Cpc-Tds, Vaishali Ghajiabad For Tds In Form 27Q For Financial Year 2014- 15 With Respect To Quarter 4, Subsequently Rectification Order Was Passed On 12.06.2020 Determining Late Filing Fee/Penalty Of Rs. 28,600/- U/S 234A & Interest Of Rs. 16,016/- U/S 220 Of The Income Tax Act, 1961 Which Has Been Confirmed By Ld. Cit(A). Ignoring The Fact That Ao Did Not Have Power To Change Fee U/S 234E While Processing Tds Returns & Hence In Absence Of Enabling Provisions, Levy Of Fee Could Not Be Deducted In The Course Of Intimation Issued U/S 200A Prior To 01.06.2015. The Ld. Ar Prayed For Deleting The Fee & Interest Levied By The Acit, Cpc.

Charitable Trust Vs. Deputy Commissioner of Income Tax & ANR. Writ Petition No. 618/2015 c/w Writ Petition No. 5831/2015 & 5990-6001/2015” concluded that in the amendment u/s 200A has come to effect on 01.06.2015 was held to be having prospective effect, no computation of fee for demand or intimation of fee u/s 234E could be made for TDS deducted

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

deduction so claimed by the assessee. The assumption of jurisdiction u/s 263 and the impugned direction, being contrary to the provisions of law and facts on record hence, the proceedings initiated u/s 263 of the Act and the impugned order dated 30.03.2022 deserves to be quashed. 4. The Id. CIT(E), Jaipur seriously erred in law as well

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