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

80G— On an application for renewal, DIT(E) found that assessee had not carried out charitable activities during FYs 2005-2006, 2006-2007, 2007-2008 except for a negligible amount of donations made to other persons—Hence, application for renewal was rejected—ITAT remanded matter—Consequently, Commissioner cancelled registration u/s 12A—ITAT held that DIT(E) was not right

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

Trust [A] charitable activity may apply first for the ‘Provisional Registration ‘under the Act. After getting the Provisional Registration the Trust/Institution have to apply for Regular registration. These kind of Trust/Institutes will fall under sub clause (iii) of the Proviso to Section 80G(5

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

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under:- "Be that as it may, we are here concemed whether in the absence of any statutory provision to condone the delay in presenting the application under section 10(23C)(vi), the Chief Commissioner of Income-tax can exercise any such

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

5) of the Act, date of orders 30/09/2024. 2. Act Both the appeals related to registration under section 12AB& 80G of the ITA No.789/Jodh/2024 3. The assessee has taken following grounds:- "1. a. The order passed by Id. CIT(Exemption) u/s 12A In Form 10AD rejecting the application made for registration u/s 11/12

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

80G (5) of the Act. 3. The Ld. Counsel for the assessee submitted that the appellant SHRIYA DEVI MATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN is a society registered under Societies Registration Act 1958; Rajsamand & Rajasthan Public Trust Act 1959. The society has been provisionally registered u/s 12A (1) (ac) (vi) vide order dated 03/08/2022. In compliance, society applied for registration

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

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

80G (5) of the Act.\n3. The Ld. Counsel for the assessee submitted that the appellant SHRIYA DEVI\nMATA MANDIR PRAJAPAT SAMAJ SEVA SANSTHAN is a society registered under\nSocieties Registration Act 1958; Rajsamand & Rajasthan Public Trust Act 1959.\nThe society has been provisionally registered u/s 12A (1) (ac) (vi) vide order\ndated 03/08/2022. In compliance, society applied for registration

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

80G of the Act w.e.f. dated 01.04.2008 and 14.05.2010 respectively. The assessee is mainly engaged in educational activities. During processing of return u/s 143(1), the revenue rejected the claim u/s 10(23C)(iiiad) as the gross receipt of the society as well as school I.T.A. No.163/Jodh/2022 3 Assessment Year: 2016-17 /educational institutions in the extant case not exceeds