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

The appeal of the assessee is allowed

Charitable Trust vs. DCIT(E) ITA No. 1528/M/2022 order dt. 31.10.2022 5 Copy of decision of Hon’ble ITAT, Jaipur Bench in case of Kund Kund 29-34 Kashan Digamber Jain Mumokshu Ashram vs. ITO(E), ITA No. 165/JP/2019 to 168/JP/2019 order dt. 29.05.2019 6 Copy of decision of Hon’ble ITAT, Jaipur Bench in case of Shri Krishna

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

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

section 12 of the Act 15 TRUST FOR REACHING by rejecting such condonation application, but an THE UNREACHED assessee, a public 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

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

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

section 12 of the Act 15 TRUST FOR REACHING by rejecting such condonation application, but an THE UNREACHED assessee, a public 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

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 v. ITO(E) (2021) 278 Taxman 148 (Guj.). He also placed reliance on ITAT Pune's decision in Akshay Devendra Birari v. DCIT [ITA No. 782/PUN/2024] and the Jodhpur Bench’s ruling in Shiv Sai Sewa Samiti v. ITO, Ward-1, Jalore [ITA No. 137 & 138/Jodh/2023]. 4. Per contra, the Department relied upon the judgment of the Delhi

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

trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business....” 11 | P a g e Thus, the activities of housing development and town planning, which is the core activity of the appellant in this case also

AKHIL BHARTIYA BRAHMKSHTRIY DHARAMSHALA TRUST ,RAMDEORA, POKARAN vs. ITO, EXEMPTION, JODHPUR

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

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

sections 143(3A) & 143(3B) of the Income-tax Act, 1961, date of order 18/02/2021. ITA No.244/JODH/2024 Akhil Bhartiy Brahmkshtriy Dharamshala Trust The assessee has taken the following grounds of appeal:- "1. The Id. CIT(A) has erred in sustaining the assessment order framed by the Id. AO which is bad in law and bad on facts. The order passed