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

The appeal of the assessee is allowed

1-12 Charitable Trust vs. ITO(E) (2021) 278 Taxman 148 2 Copy of decision of Hon’ble ITAT Ahmedabad Bench in case of ITO(E) vs. 13-18 Shri Laxmanarayan Dev Shrishan Seva Khendra ITA No. 410/Adh/2022 order dt 19.05.2023 3 Copy of decision of Hon’ble ITAT Rajkot Bench in case of Sh. Rajkot 19-24 Vishashrimali Jain

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

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

35 before National Faceless Appeal Centre (NFAC) which was also got rejected and now the appellant-trust is in appeal before your Honors . Since, the Intimation u/s 143(1) was not available with the appellant and on the portal also (screen shot enclosed) and till now , also appellant-trust is not able to download the Intimation u/s 143(1) from

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

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

35 before National Faceless Appeal Centre (NFAC) which was also got rejected and now the appellant-trust is in appeal before your Honors . Since, the Intimation u/s 143(1) was not available with the appellant and on the portal also (screen shot enclosed) and till now , also appellant-trust is not able to download the Intimation u/s 143(1) from

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

charitable or religious purpose. There was no standard format for exercising the option. Accordingly, the provisions of section 11 have also been amended to prescribe a format for exercise of option by the trust/institution for the purposes of clause (2) of the Explanation to sub-section (1) of section 11 of the income-tax Act. 5.6.4 Applicability These amendments take

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). However, on review of the said assessment order and records, for the relevant year, it was found that though the AO has denied the benefits of Section 11 and 12 of the Act to the assessee

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

35 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that the order of Ld PCIT has been served to the old address of the assessee and hence it came to the knowledge of the late. Accordingly, it is prayed that the delay may be condoned. We have heard the parties

SUKHAD JEEVAN SANSTHAN,CHITTORGARH vs. CIT (EXEMPTION) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

1 of 2014 is closed". 6. Similar is the view of Hon'ble Andhra Pradesh High Court propounded in Aurora Educational Society case (supra). The Hon'ble Orissa High Court has also considered this aspect in the case of Roland Educational & Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read

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