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

12A (1) (ac) (iii) on dated 19/01/2023. The main object of the society are to serve for the welfare of the Prajapat Society to provide educational and medical help to poor and needy person & to run Dharamshala at no-profit-no-loss for the benefit of pilgrim at Farara (District Rajsamand) and any other activity for the welfare

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

12A(1)(ac)(iii) of the Income-tax Act, 1961. The Ld. CIT(E), after conducting inspection and considering the replies filed, rejected the application holding that the assessee had not carried out genuine charitable activities and that the alleged transactions amounted to siphoning of funds in violation of Section 13(1)(c) of the Act. It is a settled

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

12A(1)(ac)(iii) of the Income-tax Act, 1961. The Ld. CIT(E), after conducting inspection and considering the replies filed, rejected the application holding that the assessee had not carried out genuine charitable activities and that the alleged transactions amounted to siphoning of funds in violation of Section 13(1)(c) of the Act. It is a settled

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

12A(1)(ac)(iii) of the Income-tax Act, 1961. The Ld. CIT(E), after conducting inspection and considering the replies filed, rejected the application holding that the assessee had not carried out genuine charitable activities and that the alleged transactions amounted to siphoning of funds in violation of Section 13(1)(c) of the Act. It is a settled

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\npurposes

12A (1)\n(ac) (iii) on dated 19/01/2023. The main object of the society are to serve for the\nwelfare of the Prajapat Society to provide educational and medical help to poor\nand needy person & to run Dharamshala at no-profit-no-loss for the benefit of\npilgrim at Farara (District Rajsamand) and any other activity for the welfare

DHAROHAR CHARITABLE FOUNDATION,UDAIPUR vs. CIT(E), , JAIPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Foundation Vs. Commissioner of Income E-Class Pratap Nagar, Industrial Tax, (Exemption), Jaipur. Area Udaipur, Rajasthan. [PAN: AAICD5411D] (Respondent) (Appellant) Appellant by Sh. Amit Kothari, CA. Respondent by Sh. Shailendra Sharma, CIT. DR Date of Hearing 21.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order

SHRI RAM GOU SEVA SAMITI KERIYA MAKDA,KERIYA MAKDA vs. CIT EXEMPTION JAIPUR, JAIPUR

In the result, both the appeals filed by the assessees bearing ITA

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshri Ram Gau Seva Samiti Vs Cit Exemption, Jaipur Keriya Makda-341013 Kailash Height, Lal Kothi, Tonk Nagaur, Rajasthan Road, Jaipur-302 015 Pan : Abbas8969D Appellant Respondent Shri Sitaram Gaushala Vs Cit Exemption, Jaipur Samiti,Village : Gunsali Kailash Height, Lal Kothi, Tonk ()Kiroda), The Degana, Road, Jaipur-302 015 Rajasthan-341 301 Pan : Aapts7955K Appellant Respondent Assessee By : Shri Rajesh Bowshinghka, Advicate Respondent By : Shri Ajey Malik, Cit - Dr Date Of Hearing : 28/05/2025 Date Of Pronouncement : 29/05/2025

section 12A(1)(ac)(iii) of the Act date of order 23/12/2024rejecting earlier provisional registration granted to the assessee trusts date of order 29/11/2043. 2. Both the appeal carry identical issue, therefore, both the appeals are disposed of by this consolidated order. TA No.26/JODH/2025 3. The reasons for cancelling the provisional registration granted to the assessee by the Ld.CIT

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 DIGAMBER JAIN DHARM PRABHAVANA SAMITI,UDAIPUR vs. CIT(EXEMTION), JAIPUR

Appeal is dismissed

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

12A(I)(ac)(iii) in Form No. 10AB seeking registration u/s 12AB of IT Act, 1961 primarily on the ground that the assessee was not registered under Rajasthan Public Trust Act, 1959 although its application for registration was pending and the trust was registered on 13.08.2024. 3. As regards the registration under Rajasthan Public Trust