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

natural justice and judicial pronouncement thereof. 9. That the CIT (E) should have appreciated the submission submitted before CIT (E) regarding the aims object of the trust and looking to the totality of circumstances following the judgment of the Supreme Court in which the Hon'ble Court held that (When substantial justice and technical considerations are pitted against each other

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

natural justice and inadequate opportunity of hearing. c. The appellant being separately granted status of University under the Act of State Government was a charitable institution and registration denied was bad in law and bad on facts, d. The Id. CIT(E) has failed to appreciate that the appellant was granted status of University by the Act of the State

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.

natural justice in providing proper opportunity of hearing on the case in the facts and circumstances of the case. 5. That appellant prays for justice and may please be allowed to add/amend/alter further or any ground/s of appeal on or before hearing on the case. 2. The brief facts of the case are that the assessee is a public charitable

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

CHARITABLE TRUST vs. DCIT (2018) 301 CTR (Kar) 150 TDS—Fees under s. 234E—Levy by way of intimation under s. 200A— Demand under s. 200A for computation and intimation for payment of fees under s. 234Ecould not be made in the purported exercise of power under s. 200A prior to 1st June, 2015—Impugned intimations under s. 200A issued

AKHIL BHARTIYA BRAHMKSHTRIY DHARAMSHALA TRUST ,RAMDEORA, POKARAN vs. ITO, EXEMPTION, JODHPUR

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

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

Trust The assessee has taken the following grounds of appeal:- "1. The Id. CIT(A) has erred in sustaining the assessment order framed by the Id. AO which is bad in law and bad on facts. The order passed by Id. CIT(A) is against the principles of natural justice and before remand report was provided the appellate order

EKKADAM SEVA SANSTHAN,SRIGANGANAGAR vs. THE CIT (EXEMPTION), JAIPUR

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

natural justice. 3. That on the facts and in the circumstances of the case the Ld. CIT(Exemptions) grossly erred in rejecting the application for grant of registration u/s 12AB on ground of non registration under RPT Act, 1959. 4. That on the facts and in the circumstances of the case, the Ld. CIT(Exemptions) grossly erred in holding

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 trust / institutions but this is not the case. No concession is given considering the purpose of the purchaser, which may be charity or personal use or commercial. The same principal is followed by the businessman then how the assessee can claim that its activities are not in the nature of trade, business or commerce. From the point of view

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)’]

nature and Rs. 157,160/- by way capital for boundary wall. The assessee trust has received 7,43,95,029/- from Dr. Kirti Jain Family Foundation Inc. (in short ‘DKJFFI’) towards corpus donationfor the trust during impugned assessment year. During impugned assessment year, the assessee started construction on the allotted land of UIT (Udaipur Improvement Trust) and also organized various

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)’]

nature and Rs. 157,160/- by way capital for boundary wall. The assessee trust has received 7,43,95,029/- from Dr. Kirti Jain Family Foundation Inc. (in short ‘DKJFFI’) towards corpus donationfor the trust during impugned assessment year. During impugned assessment year, the assessee started construction on the allotted land of UIT (Udaipur Improvement Trust) and also organized various

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)’]

nature and Rs. 157,160/- by way capital for boundary wall. The assessee trust has received 7,43,95,029/- from Dr. Kirti Jain Family Foundation Inc. (in short ‘DKJFFI’) towards corpus donationfor the trust during impugned assessment year. During impugned assessment year, the assessee started construction on the allotted land of UIT (Udaipur Improvement Trust) and also organized various

L N MEMORIAL CHARITABLE TRUST,CHURU vs. CIT (EXEMPTION), CIT ( EXEMPTION ) JAIPUR

In the result, the appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Charitable Trust, A-14 Sainik Colony, Sec.-II, Churu-331001. PAN No. AACTL0231E CIT (Exemption), Jaipur. ITA No. 474/Jodh/2024 Assessment Year 2022-24) Oshi Foundation, Sec-9, Near Shiv Mandir UTT Colony, Bhiwadi Industrial Area, Alwar - 301019. PAN No. AAATO8918M CIT (Exemption), Jaipur. Assessee by Shri Shri Rajesh Bhawsinghka and Shri Divyansh Bhawsinghka, Advocates Revenue by Shri Sajay Dhariwal

OSHI FOUNDATION,SEC SHIV MANDIR UTI COLONY vs. CIT EXEMPTION JAIPUR, CIT EXEMPTION JAIPUR

In the result, the appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Charitable Trust, A-14 Sainik Colony, Sec.-II, Churu - 331001. PAN No. AACTL0231E CIT (Exemption), Jaipur. ITA No. 474/Jodh/2024 Assessment Year 2022-24) Oshi Foundation, Sec-9, Near Shiv Mandir UTT Colony, Bhiwadi Industrial Area, Alwar - 301019. PAN No. AAATO8918M Assessee by CIT (Exemption), Jaipur. Shri Shri Rajesh Bhawsinghka and Shri Divyansh Bhawsinghka, Advocates Revenue by Shri Sajay Dhariwal

SHREE PARMATMACHAND BHANDARI CHARITABLE TRUST ,JODHPUR vs. CIT(EEMPTION), JAIPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmishree Parmatmachand Bhandari Vs The Cit Charitable Trust, 1146, Gurushasti (Exemption) Chikitsala Ya, Mundra Circle, Jaipur Sindhipura, Pipar City, Jodhpur (Appellant) (Respondent) Pan No. Aacts 7487 F

Charitable Trust, 1146, Gurushasti (Exemption) Chikitsala Ya, Mundra Circle, Jaipur Sindhipura, Pipar City, Jodhpur (Appellant) (Respondent) PAN NO. AACTS 7487 F Assessee By Shri Amit Kothari, CA Revenue By Shri Sanjeev Kumar Dev, CIT-DR Date of hearing 19/01/2023 Date of 20/01/2023 Pronouncement O R D E R PER: B. R. BASKARAN, AM The assessee has filed this appal challenging

SHREE VIGNAHARA TRILOKPATI PARSHWANATH JAIN SHW TIRTH TRUST,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshreevignaharatrilokpati Vs. Cit (E), Jaipur Parshwanath Jain Shw Kailash Height, Tirth Trust, Lal Kothi, Tonk Road, Kumhar Nada N.H. 8, Jaipur-302015, Bhim,Rajsamand303921, Rajasthan. Rajasthan. Pan/Gir No. : Abcts1256M Appellant .. Respondent Assessee By : None Revenue By : Smt.Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 08.08.2023 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), Jaipur Passed U/S 12Ab Of The Income Tax (Act), 1961. The Assessee Has Raised The Following Grounds Of Appeal:

charitable activities. The assessee has obtained the provisional registration and Subsequently as per amendment of the provisions u/s 12AB of the Act, the assessee for the purpose of permanent registration uploaded e- application in Form 10AB dated 30.09.2022 and the same was rejected by the CIT(E) as the assessee has not complied with the requisite details. Aggrieved

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:

charitable in nature. The Ld. AR emphasized that the assessee has submitted the details as called by the authorities, The assessee is filling the application for admission of additional evidences under Rule 29 of ITAT rules with (i) Copy of letter dated 19-07-2023 from Urban Improvement Trust Udaipur (UTI) Udaipur (ii) Letters from various institutions for free sport

REODAR WELFARE FOUNDATION, SIROHI vs. CIT EXEMPTION, JAIPUR

In the result, both the above appeals of the Assessee are allowed for statistical purposes

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

trust had only gradually commenced its charitable activities and, therefore, certain documents and details could not be presented in the precise format earlier called for. Rejection of registration solely on account of such procedural or technical lapses, when the underlying charitable intent and activities exist, would be contrary to the benevolent scheme of section 12AB. It was further submitted that

REODAR WELFARE FOUNDATION,SIROHI vs. CIT EXEMPTION, JAIPUR

In the result, both the above appeals of the Assessee are allowed for statistical purposes

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

trust had only gradually commenced its charitable activities and, therefore, certain documents and details could not be presented in the precise format earlier called for. Rejection of registration solely on account of such procedural or technical lapses, when the underlying charitable intent and activities exist, would be contrary to the benevolent scheme of section 12AB. It was further submitted that