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

Charitable Trust Vs CIT(E) reproduced supra. We are of the view that registration u/s 12AA can be cancelled only when there is violation of section 12AA(3) or 12AA(4), i.e. where the activity of the trust is not genuine or not carried out in accordance with its objects or there is operation of section 13

INDIRA EDUCATION INSTITUTE AND HEALTH SOCIETY,UDAIPUR vs. ITO (EXEMPTION), UDAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (c) in the case of a trust for charitable

INDIRA EDUCATION INSTITUTE AND HEALTH SOCIETY,UDAIPUR vs. ITO (EXEMPTION), UDAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (c) in the case of a trust for charitable

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 vs DIT (Exemption) 109 TTJ 128 observed that it is not the legislative intention as reflected in the scheme laid down in Section 11, 5 ITA 44/Jodh/2020 M/s Rajasthan Vikas Sansthan Vs CIT(E) 12, 12A, 12A and 13 of the Act. In cancelling registration when genuineness of the activities and nature of the object being charitable

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:-

Trust Fund is quoted at [2018] 93 taxmann.com 324 (Rajasthan). The head note is also reproduced as under:- "Section 13, read with section 11, of the Income-tax Act, 1961 - Charitable

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

Trust [A] apply section 52(2) according to its strict literal construction. We must, therefore, eschew literalness in the interpretation of section 52(2) and try to arrive at an interpretation which avoids this absurdity and mischief and makes the provision rational and sensible, unless of course, our hands are tied and we cannot find any escape from the tyranny

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

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

13 (1) (b) will not apply as it is applicable to charitable trust only. Clause 3.7, 3.8, 3.9, 3.103.13& 3.15 of the objects clause is expressly charitable for the entire community. It became trust with dual objectives Whereas section

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

The appeal of the assessee is allowed

charitable trust for past 30 years who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation to submit Form no. 10, especially, when legislature had conferred wide discretionary powers to condone such delay on authorities concerned. In the case of Jaya Educational Trust v. Dy. CIT [2021] 130 taxmann.com 225/191

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

13 to 15 Accounts and audit provisions Section 30 Statutes and ordinances framed under the Act Sections 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

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

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

13) but till now, appellant-trust did not received any communication or notice or order. Dushkal Go Sewa Samiti vs. ITO(E) (E) It is also worthwhile to mention here that when Appellant-Trust noticed that huge demand has been created against it, Appellant-trust made an inquiry with ITO (Exemption) Jodhpur, he just opined that the trust’s demand

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

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

13) but till now, appellant-trust did not received any communication or notice or order. Dushkal Go Sewa Samiti vs. ITO(E) (E) It is also worthwhile to mention here that when Appellant-Trust noticed that huge demand has been created against it, Appellant-trust made an inquiry with ITO (Exemption) Jodhpur, he just opined that the trust’s demand

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). Section 13(8) is being reproduced here for the sack of convenience. Section 13(8) says that "Nothing contained in section 11 or section 12 43 | P a g e shall operate so as to exclude any income from

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

trust. The issues relating to the allowability of exemption under Sections 11 and 13, or whether any specific expenditure constitutes violation of Section 13(1)(c), are matters to be examined during assessment proceedings by the Assessing Officer. In the present case, the Ld. CIT(E) has not doubted the charitable

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

trust. The issues relating to the allowability of exemption under Sections 11 and 13, or whether any specific expenditure constitutes violation of Section 13(1)(c), are matters to be examined during assessment proceedings by the Assessing Officer. In the present case, the Ld. CIT(E) has not doubted the charitable

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

trust. The issues relating to the allowability of exemption under Sections 11 and 13, or whether any specific expenditure constitutes violation of Section 13(1)(c), are matters to be examined during assessment proceedings by the Assessing Officer. In the present case, the Ld. CIT(E) has not doubted the charitable

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

M/S. GOPAL GOVARDHAN GOSHALA ,SANCHORE, JALORE. vs. DCIT, CIRCLE-EXEMPTION, JODHPUR

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. Gopal Goverdhan Goshala Vs The Dcit Pathmeda, Taluka Sanchore, Circle-Exemption, District- Jalore (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaatg 0739 J

13(1)(c) of the Income Tax Act, 1961 and as a sequel of not granting pro-rata benefit u/s 11 of the Income Tax Act, 1961.’’ 2. The facts relating to the case are stated in brief. The assessee herein is a charitable trust registered u/s 12AA of the Act. The object of the assessee trust is to save

ACIT (EXEMPTION), JODHPUR vs. M/S.MAHESH SIKSHAN SANSTHAN, JODHPUR

The appeal stand dismissed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.375/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2016-17) Acit-Circle (Exemption) M/S. Mahesh Sikshan Sansthan बनाम/ Room No.64, Aaykar Bhawan Umaid Hospital Road Paota ‘C’ Road, Jodhpur Jodhpur, Rajasthan-342 001. Vs. Rajasthan-342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-6333-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

Section 13(3). The assessee submitted that the donee trust gave land to assessee on nominal rent of Rs.3 Lacs per annum which remained unchanged since 2004. Three of the schools being run by the assessee trust were stated to be running on this land. Accordingly, corpus donation was made to the said trust which was hardly 0.92% of donation