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

77(1), RPT Act which reads as under: "Nothing contained in this Act shall apply to a public trust administered by any agency acting under the control of the State Government of by any local authority" 2.9. Section 32 of the Madhav University Act empowers the State Government to: Call for records Conduct inspections Issue directions Annual Reports and audits

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

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

77, Mumbai Bench of Tribunal that where the trust filed the audit report along with a rectification application under section 154, it was entitled to the exemption, as the defect had been removed. CIT v. Gujarat Oil & Allied The Hon’ble Gujarat High Court held that the Industries [1993] 201 ITR 325 provision about furnishing of the auditor's report

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

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

77, Mumbai Bench of Tribunal that where the trust filed the audit report along with a rectification application under section 154, it was entitled to the exemption, as the defect had been removed. CIT v. Gujarat Oil & Allied The Hon’ble Gujarat High Court held that the Industries [1993] 201 ITR 325 provision about furnishing of the auditor's report