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

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

10B even at later stage either before the Assessing Officer or before appellate authority by showing a sufficient cause. Further, Hon'ble jurisdictional High Court decision in case of Sarvodaya charitable Trust vs. ITO Dushkal Go Sewa Samiti vs. ITO(E) (Exemption) (supra) also held that where the assessee is a public charitable trust registered under section

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

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

10B even at later stage either before the Assessing Officer or before appellate authority by showing a sufficient cause. Further, Hon'ble jurisdictional High Court decision in case of Sarvodaya charitable Trust vs. ITO Dushkal Go Sewa Samiti vs. ITO(E) (Exemption) (supra) also held that where the assessee is a public charitable trust registered under section

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

The appeal of the assessee is allowed

charitable trust registered under section 12A, filed its return of income declaring income of certain amount. The Assessee had not furnished audit report in Form No. 10B

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

10B. 5.1 The provisions of section 12A reads as under: 12A [(1)] The provisions of section 11 and 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a).... (b) where the total income of the trust or institution as computed under this Act without giving effect

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 trust and duly constituted under its constitution under Indian Trust Act. The assessee e-filed its return of income on 10.01.2018 in ITR-7 along with audit report in Form 10B declaring total income of Rs. Nil. The case was selected for scrutiny under compulsory criteria, accordingly first notice under section

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.”

10B for the year under consideration claiming benefit of exemption u/s 11 of the I.T. Act, 1961. To claim the benefit of exemption u/s 11 in a particular year, it is mandatory to have a valid certificate for registration u/s 12AA of the IT. Act. 1961 as laid down u/s 12(A)(1)(a) of the I.T. Act issued from

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.”

10B for the year under consideration claiming benefit of exemption u/s 11 of the I.T. Act, 1961. To claim the benefit of exemption u/s 11 in a particular year, it is mandatory to have a valid certificate for registration u/s 12AA of the IT. Act. 1961 as laid down u/s 12(A)(1)(a) of the I.T. Act issued from

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)

charitable trust registered under section 12A of the Income Tax Act, filed its return of income for the assessment year 2022–23 on 27.09.2022, declaring nil income after claiming exemption under section 11. The trust had its accounts audited as required under section 12A(b), and an audit report in Form 10B

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

trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business....” 11 | P a g e Thus, the activities of housing development and town planning, which is the core activity of the appellant in this case also