SRSL CHARITABLE TRUST ,UDAIPUR vs. CIT(E), JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsrsl Charitable Trust, Vs. C.I.T.(E) Srsl House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. Pan No. Aaats 3819 F Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 02/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Activities Carried Out By The Assessee Are Not Genuinely Charitable & Also Not Carried Out In Accordance With The Objects Of The Trust. 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Making Various Incorrect & Irrelevant Observations Particularly Holding That Rental Income Received From Letting Out The Properties Stated To Be Acquired For The Purpose Of Providing Educational Services To The Students Is An Activity Of Commercial In Nature Hit

section 11(5) of the Act and in furtherance of its objects of imparting education. The detailed submission in this 11 ITA 58/Jodh/2020 SRSL Charitable Trust Vs CIT(E) connection was made in reply dt. 17.12.2019 (PB 31-35) but only partly reproduced at Para 8 of the order of CIT(E). In fact the assessee in the year

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution or fund referred

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

ii)/(iia)/(iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for registration or approval u/s 10(23C), 12A or 80G of the Act in Form IOAB, for which the last date for filing falls on or before 28th February, 2022 may be filed

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

The appeal of the assessee is allowed

80G by the Commissioner as it is engaged in imparting education and running various education institutions. The appellant had not filed return of income and audit report in Form 10 B before the due date of section 139(4)(a) of the Income-tax Act, 1961 and the same was filed before

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

80G(5)-If a small percentage of surplus is being generated, the "charitable activity" would not become "trade, commerce or business"-If the surplus is being applied towards the objects of the trust or being accumulated as provided in the scheme, then nothing is taxable-Thus, assessee is entitled for benefit of ss. 11 and 12. 6. Section

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

80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR informed that the appeal was filed in duplication. So the appeal in ITA No.227/Jodh/2024 is dismissed for duplication. ITA 192/Jodh/2024 3. The Ld. AR appeared and filed a paper book containing pages 1 to 86, which has been taken on record. He submitted that the assessee

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

80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR informed that the appeal was filed in duplication. So the appeal in ITA No.227/Jodh/2024 is dismissed for duplication. ITA 192/Jodh/2024 3. The Ld. AR appeared and filed a paper book containing pages 1 to 86, which has been taken on record. He submitted that the assessee

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

80G(5) of the Act. But in respect of ITA No.227/Jodh/2024, the Ld.AR informed that the appeal was filed in duplication. So the appeal in ITA No.227/Jodh/2024 is dismissed for duplication. ITA 192/Jodh/2024 3. The Ld. AR appeared and filed a paper book containing pages 1 to 86, which has been taken on record. He submitted that the assessee