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

50). 1.7. Approval by Pharmacy Council of India vide letter dated 9.6.2015 (page 67) 1.8. The appellant submitted application for exemption under Section 12AA and Section 80(G) of the Income Tax Act 1961 before the PCIT, Exemption, Jaipur which was not granted, and the present appeal are against such order. 1.9. As per Section 3(2) of The Madhav

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

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

50,000/- which ever is higher and If there is a genuine reason for delay or non-filing of audit report, then as per Section 273B, no penalty will be levied but in case of trust / institutions who has got its accounts audited but just could not upload audit report in Form 10B online then in such case

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

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

50,000/- which ever is higher and If there is a genuine reason for delay or non-filing of audit report, then as per Section 273B, no penalty will be levied but in case of trust / institutions who has got its accounts audited but just could not upload audit report in Form 10B online then in such case

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

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.”

50,00,000/- (which has been claimed as corpus receipts by the assessee) is hereby treated as Voluntary Contributions other than Corpus, under the head 'Income from Other Sources’ and added to the total income of the assessee. 7. Aggrieved from the order of the assessment the assessee preferred an appeal before the ld. CIT(A). A propose

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.”

50,00,000/- (which has been claimed as corpus receipts by the assessee) is hereby treated as Voluntary Contributions other than Corpus, under the head 'Income from Other Sources’ and added to the total income of the assessee. 7. Aggrieved from the order of the assessment the assessee preferred an appeal before the ld. CIT(A). A propose

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)

charitable trust and during the impugned assessment year assessee received corpus donation of Rs.3,50,000/- which added to the total income of the assessee, by the Ld.AO and confirmed by the Ld.CIT(A). Also the income from other than voluntary contribution of Rs.29,857/- was added. So, the total addition of Rs.3,97,875/- has been made, which

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

section 2 (15) and beneficiaries\nto be society at large without profit any intent in the objects vide Para 3.7 and\n3.10 of the objects as per the Vidhan Patra.\n4. The Ld. AR further submitted that to achieve the objects, the trust\nacquired land admeasuring 0.5099 Hectare to construct and run Dharamshala in\nbesides free medical assistance