SRSL CHARITABLE TRUST ,UDAIPUR vs. CIT(E), JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsrsl Charitable Trust, Vs. C.I.T.(E) Srsl House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. Pan No. Aaats 3819 F Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 02/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Activities Carried Out By The Assessee Are Not Genuinely Charitable & Also Not Carried Out In Accordance With The Objects Of The Trust. 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Making Various Incorrect & Irrelevant Observations Particularly Holding That Rental Income Received From Letting Out The Properties Stated To Be Acquired For The Purpose Of Providing Educational Services To The Students Is An Activity Of Commercial In Nature Hit

10(23C)(iiiad) is that since the assessee is engaged in coaching students for competitive examination, the said activity does not partake the nature of imparting education. Hence, is not within the meaning of charitable purpose under section 2(15) of the Act. The A.O. has also observed that assessee cannot be classified as charitable institution for that very reason

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

The appeal of the assessee is allowed

10. In my considered opinion the language of the aforementioned Circular is very clear and unambiguous in so far as the return of income filed u/s. 139 of the Act is concerned. Section 139 has several sub-sections (1), (2), (3), (4), (4a), (5). I am of the considered view that if the return is filed within the specified time

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

10 (23A) (via) of the Act of 1961, to the petitioner Trust with retrospective effect from the date of 01st April, 2006, was arbitrary in the face of the provisions of the Act of 1961; and therefore, cannot be deemed to be in consonance with any possible interpretation to be valid or legal. This court is of the opinion that

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

25 /01/2023 Pronouncement O R D E R PER B.R. BASKARAN, AM The assessee has filed this appeal challenging the order dated 23-08-2019 passed by Ld PCIT (Central), Rajasthan cancelling the registration granted to the assessee u/s 12AA of the Act. The Ld PCIT (Central) has also mentioned that the cancellation shall take effect retrospectively from

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

25 to 29 Powers of inspection, inquiries, and directions by the State Government - Section 32 2.6. The Rajasthan Public Trust Act, 1959 governs Public Trusts established for charitable purposes, which are typically voluntary organizations like trust, society or companies. These organization are therefore required to be registered under a Statute of the 5 Government. But where the creation

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

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

25 - 29) clearly shows that the Hon’ble P&H High Court has categorically held that the audit report u/s.12A(1)(b) of the Act can be filed even at the appellate stage. Thus, clearly, the Hon’ble P&H High Court has held that the filing of the audit report alongwith the return as per provisions of section

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

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

25 - 29) clearly shows that the Hon’ble P&H High Court has categorically held that the audit report u/s.12A(1)(b) of the Act can be filed even at the appellate stage. Thus, clearly, the Hon’ble P&H High Court has held that the filing of the audit report alongwith the return as per provisions of section

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

M/S. RAJASTHAN VIKAS SANSTHAN ,JODHPUR vs. CIT(E), JAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 03/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

trust and utilized for its objects/ paid back by him when could not be utilized for its objects. The individual explanation of the utilisation of imprest amount received by Sh. Manish Vyas from the assessee is as under:- (i) Objection of CIT(E) was regarding utilization of imprest for payment to RHB- Rs.52,69,856/-. In this regard we found

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)

25. More importantly, we note that Section 11(2) speaks of a statement in the prescribed form (which in this case is Form 10) being "furnished" to the AO. The change in the prescribed manner under Section 11(2)(a) for the submission of Form 10 and which moved to a digital filing was introduced for the first time

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