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) by proviso to Section 2(15) of the Act and not as per the object

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

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

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 purposes, which are typically voluntary organizations like trust, society or companies. These organization are therefore required

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

Charitable Trust [A] l/[1980] 2 Taxman 501, where the speech made by the Finance Minister, while introducing the exclusionary clause in section 2(15

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

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

2) of section 11 or under the said provision as applicable under clause (21) of section 10 shall be in Form No 10 and shall be furnished before the expiry of the time allowed under sub-section (1) of section 139 for furnishing the return of income. 5.6 Rationalisation of provisions of section 11 of the Income-tax Act relating

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 objects. The assessee Trust is duly registered with Rajasthan Public Trust Act, 1950. 2.2 However, in respect of registration under section 12A(a)/12AA, it was explained that the assessee had applied for registration but the same had been rejected by the CIT (E) and appeal is pending against the said order before the ITAT. The AO has observed

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

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

15% and treating them eligible adjustments under section 143(1)(a) whereas these adjustments were beyond the A.O’s jurisdiction or powers provided under clauses (i) to (vi) of section 143(1)(a). On perusal of the each clause starting from clauses (i) to (vi) of section 143(1)(a), your honor will observe that there is no clause (provision

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

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

15% and treating them eligible adjustments under section 143(1)(a) whereas these adjustments were beyond the A.O’s jurisdiction or powers provided under clauses (i) to (vi) of section 143(1)(a). On perusal of the each clause starting from clauses (i) to (vi) of section 143(1)(a), your honor will observe that there is no clause (provision

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

section 2 (15) and beneficiaries to be society at large without profit any intent in the objects vide Para 3.7 and 3.10 of the objects as per the Vidhan Patra. 4. The Ld. AR further submitted that to achieve the objects, the trust acquired land admeasuring 0.5099 Hectare to construct and run Dharamshala in besides free medical assistance

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.”

15,00,00,000/- from Pali water pollution control treatment plant and Research foundation. The assessee has claimed Rs. 22.50,00,000/- exempted u/s 11(1)(d) of the I.T. Act. Out of balance Rs. 74.758/- was applied in order to attain its object and balance. On perusal of record, it is noticed that assessee has filed its return

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.”

15,00,00,000/- from Pali water pollution control treatment plant and Research foundation. The assessee has claimed Rs. 22.50,00,000/- exempted u/s 11(1)(d) of the I.T. Act. Out of balance Rs. 74.758/- was applied in order to attain its object and balance. On perusal of record, it is noticed that assessee has filed its return

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

15. In view of the discussion made above, I am satisfied that activities of the assessee trust M/s Mahadevia 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

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.

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section

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

charitable purpose" is defined in Section 2(15) of the IT Act, 1961. It is of inclusive nature as revealed in the language. Earlier the words "the advancement of any other object of general public utility" in this definition were succeeded by the words "not involving the carrying on of any activity for profit". These words were omitted

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

sections": [ "12AA", "80G", "12AB", "13(1)(b)", "2(15)" ], "issues": "Whether the assessee's activities are genuinely charitable and for the benefit of society at large, and whether the CIT erred in rejecting the registration and approval applications based on misinterpretation of the trust

JAS KARAN AMRAV DEVI BOTHRA CHARITABLE TRUST,BIKANER vs. CIT (EXEMPTION),, JAIPUR

In the result, the appeal filed by the assesse is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotejas Karan Amrav Devi Vs. Cit (Exemptions), Bothra Charitable Trust Kailash Heights,3 Rdflr, C/O. Surana & Co., Lalkothi,Tonk Road, 13/14, Industrial Area, Jaipur-302015. Rani Bazar, Bikaner. Rajasthan. Rajasthan. Pan/Gir No. : Aabtj4574F Appellant .. Respondent Assessee By : None Revenue By : Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 08.08.2023 Date Of Pronouncement 09.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Challenging The Order Of The Commissioner Of Income Tax (Exemption), Jaipur Rejecting The Registration Application U/S 12Aa(1)(B) Of The Act.

2. The details / information /documents filed by the applicant alongwith application are examined. On perusal of trust deed, it is found that apart from other objects the following objects are shown in the objects of the trust. Objection No. IV- To design, manufacture, export, import, buy, sell, install, maintain and improve all kinds of equipments and instruments for hospitals, dispensaries

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners