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

22 | P a g e continue to hold field, save and except for those grounds on which a reassessment has been made under section 143(3) read with section 147 - Held, yes Fact: For the relevant assessment year, the assessee's original order of assessment under section 143(3) dated 27-12-2006 was sought to be reopened

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

Trust Act was mandatory is without merit. It is further noted that the assessee has been duly recognised by the UGC, NCTE, PCI and BCI for running educational courses and is imparting higher education in accordance with law. The material on record in APB pages 10-84 shows that the assessee is engaged in charitable activities within the meaning

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

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

charitable trust past 30 years THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when the legislature has conferred wide (EXEMPTIONS) (2021) discretionary powers to condone such delay on the 279 TAXMAN 229 :(2021) authorities concerned. Dushkal

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

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

charitable trust past 30 years THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when the legislature has conferred wide (EXEMPTIONS) (2021) discretionary powers to condone such delay on the 279 TAXMAN 229 :(2021) authorities concerned. Dushkal

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 was issued by a Chartered Accountant

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.”

E) ] vide order dated 04.07.2016 w.e.f. 10.06.2016. The trust was constituted on 26.12.2015 and amended trust deed dated 10.06.2016. The main object of the trust is to carry on the work / activities by way of setting up of a special purpose vehicle(SPV) having complete operational autonomy for establishing, running and maintaining common Effluent Treatment Plant(s) [ CETPs), Effluent treatment

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.”

E) ] vide order dated 04.07.2016 w.e.f. 10.06.2016. The trust was constituted on 26.12.2015 and amended trust deed dated 10.06.2016. The main object of the trust is to carry on the work / activities by way of setting up of a special purpose vehicle(SPV) having complete operational autonomy for establishing, running and maintaining common Effluent Treatment Plant(s) [ CETPs), Effluent treatment

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

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 trust providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject to certain conditions. One of the conditions is that the assessee trust should adhere to the provisions of sec.13 of the Act. 4. The revenue carried

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

2(15). The Ld. CIT(E) himself had no adverse finding regarding the charitable objects or the identity of the trust. Therefore, rejection of registration merely on the ground of alleged violations under Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited

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

2(15). The Ld. CIT(E) himself had no adverse finding regarding the charitable objects or the identity of the trust. Therefore, rejection of registration merely on the ground of alleged violations under Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited

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

2(15). The Ld. CIT(E) himself had no adverse finding regarding the charitable objects or the identity of the trust. Therefore, rejection of registration merely on the ground of alleged violations under Section 13(1)(c) was wholly unjustified. The Ld. AR invited our attention to copy of rent agreement, details of amount spent on various activities and Audited

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

22,51,272/-, Rs.77,89,989/- applied for the charitable purpose during the year and Rs.26,23,593/- have been set apart for the specified purposes and in consequence invested in the specified investments as per section 11(5) of the Act. It has been intimated the department in Form 10 as provided u/s 11 (2

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

In the result, the appeal is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

sections 11 and 12 shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration, if the objects and activities of such trust or institution in the relevant earlier assessment year are the same