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Section 12A18 Section 26312 Section 1110 Section 143(1)6 Exemption5 Charitable Trust4 Section 12A(1)(ba)3 Section 1483 Section 802 Section 3(2)

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

In the result, appeal of the assessee is allowed

ITA 58/JODH/2020[2019-20]Status: DisposedITAT Jodhpur01 Feb 2021AY 2019-20

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

Section 12ASection 133ASection 2(15)

Charitable Trust Vs CIT(E) mean the education as imparted in schools and colleges. Therefore, if education is considered to mean training and developing the skill, knowledge, mind and character of students, then the activity of the assessee can be termed to be coming within the expression ‘education’ as used in section

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

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

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

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

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