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

section 80G(5), which we have already reproduced above, it is clear that the intention of parliament in putting the word “or within six months of commencement of its activities, whichever 10 Bhamashah Sundarlal Daga Charitable Trust

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

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

The appeal of the assessee is allowed

10-B would not have any impact on claim of the assessee under section 11 and 12 of the Act, once the delay has been condoned by CIT(Exemptions), Ahmedabad. In the case of Sarvodaya Charitable Trust

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

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. For reference, an extract from the section

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. For reference, an extract from the section

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

10 and shall be furnished before the expiry of the time allowed under sub-section (1) of section 139 for furnishing the return of income. 5.6 Rationalisation of provisions of section 11 of the Income-tax Act relating to accumutation of income by charitable trusts

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

10) 1.3. The sponsoring body of the university is Manav Bharti Foundation (formerly known as Manav Bharti Charitable Trust). 1.4. The appellant is registered with University Grant Commission vide their letter dated 16.11.2016 (page 15). 1.5. Registered with National Council for Teacher Education vide letter dated 19.8.2016 (page 21) for various courses. 1.6. Approval for affiliation of Department

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

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

section 12 of the Act by rejecting such condonation application but an assessee, a public 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

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

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

section 12 of the Act by rejecting such condonation application but an assessee, a public 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

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

section 2 (15) and beneficiaries to be society at large without profit any intent in the objects vide Para 3.7 and 3.10 of the objects as per the Vidhan Patra. 4. The Ld. AR further submitted that to achieve the objects, the trust acquired land admeasuring 0.5099 Hectare to construct and run Dharamshala in besides free medical assistance

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 or religious purposes, or which is of the nature referred to in sub-clause (iia) of clause (24) of section 2, or which is of the nature referred to in sub-section (4A) of section 11, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section

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

Trust, but for all other purposes they are different, independent entities. That is the reason why Section 10 (23)(c) is worded as under: "Any income received by any person on behalf of..." Here "any person" refers to the assessee and "on behalf of" refers to such institutions. It may be an University, it may be an educational institution

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

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. 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

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)

10. 34. We, accordingly, allow the instant writ petition and quash the impugned order under Section 148A (d) dated 31 March 2023 and the consequent initiation of reassessment proceedings through notice under Section 148 of the Act of even date. 5.1 We also rely upon the order of the Hon’ble Gujarat High Court in case of Navjeevan Charitable Trust

SUKHAD JEEVAN SANSTHAN,CHITTORGARH vs. CIT (EXEMPTION) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under:- "Be that as it may, we are here concemed whether in the absence of any statutory provision to condone the delay in presenting the application under section 10

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

trust vide amended provisions of section 13(8)(effective from 01.04.2009) read with first and second proviso of section 2(15). However, on review of the said assessment order and records, for the relevant year, it was found that though the AO has denied the benefits of Section 11 and 12 of the Act to the assessee