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

22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Act and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October

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

22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Act and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October

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

Trust Act was mandatory is without merit. It is further noted that the assessee has been duly recognised by the UGC, NCTE, PCI and BCI for running educational courses and is imparting higher education in accordance with law. The material on record in APB pages 10-84 shows that the assessee is engaged in charitable activities within the meaning

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

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

10 SHREE BHAIRAV SEVA We find that the Hon'ble jurisdictional High Court SAMITI vs. INCOME TAX in case of CIT vs. Xavier Kalavani Mandal (P.) OFFICER (2022) 112 TLC Ltd. (supra) held that in order to claim exemption 072 (ITAT, Mumbai) under section 11, the assessee can filed audit report in Form 10B even at later stage either before

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

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

10 SHREE BHAIRAV SEVA We find that the Hon'ble jurisdictional High Court SAMITI vs. INCOME TAX in case of CIT vs. Xavier Kalavani Mandal (P.) OFFICER (2022) 112 TLC Ltd. (supra) held that in order to claim exemption 072 (ITAT, Mumbai) under section 11, the assessee can filed audit report in Form 10B even at later stage either before

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

22. Similarly relying on the judgment of the Apex Court in the case of ADITANAR EDUCATIONAL INSTITUTION vs. ADDL CIT (supra), it was contended the word "other educational institution" refers to the assessee society and not to the individual educational institution. If the intention of the Legislature was to club the annual receipts of all educational institutions

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.”

22,50,00,000/- (which has been claimed as corpus receipts by the assessee) is hereby treated as Voluntary Contributions other than Corpus, under the head 'Income from Other Sources’ and added to the total income of the assessee. 7. Aggrieved from the order of the assessment the assessee preferred an appeal before the ld. CIT(A). A propose

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.”

22,50,00,000/- (which has been claimed as corpus receipts by the assessee) is hereby treated as Voluntary Contributions other than Corpus, under the head 'Income from Other Sources’ and added to the total income of the assessee. 7. Aggrieved from the order of the assessment the assessee preferred an appeal before the ld. CIT(A). A propose

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)

22. While evaluating the above disclosure, we find that the respondents seek to assert that at the relevant time the online portal supported a " flawless filing" of Form 10. They further aver that the total filing count of Form 10 between 01 October 2016 to 31 October 2016 was 3687. It is in the aforesaid backdrop that the respondents argue

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

22 | P a g e continue to hold field, save and except for those grounds on which a reassessment has been made under section 143(3) read with section 147 - Held, yes Fact: For the relevant assessment year, the assessee's original order of assessment under section 143(3) dated 27-12-2006 was sought to be reopened

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

22,51,272/-, Rs.77,89,989/- applied for the charitable purpose during the year and Rs.26,23,593/- have been set apart for the specified purposes and in consequence invested in the specified investments as per section 11(5) of the Act. It has been intimated the department in Form 10 as provided

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

Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited Financial Account are annexed in APB pages 22 to 39. 4. The Ld. DR argued and relied on order of the Ld. CIT(E). The Ld. DR invited our attention in the page

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

Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited Financial Account are annexed in APB pages 22 to 39. 4. The Ld. DR argued and relied on order of the Ld. CIT(E). The Ld. DR invited our attention in the page

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

Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited Financial Account are annexed in APB pages 22 to 39. 4. The Ld. DR argued and relied on order of the Ld. CIT(E). The Ld. DR invited our attention in the page

NOBLE EDUCATIONAL SOCIETY,BHILWARA vs. ITO (EXEMTION), JODHPUR

In the result, the appeal is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

sections 11 and 12 shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration, if the objects and activities of such trust or institution in the relevant earlier assessment year are the same