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

The appeal of the assessee is allowed

set-aside to the file of the Assessing officer to examine the claim of the expenditure so claimed by the assessee trust against the gross receipts for each of the relevant years and where the Assessing officer determines the net receipts as not exceeding the maximum amount not chargeable to tax, allow the necessary relief to the assessee trust. Ashram

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

loss and that does not disentitle the trust from registration. 9. From the record, it is seen that the temple has been explained to be a conventional small temple attached with another temple of Farara Mahadev open for entire society at large, where three years audited income & expenditure account with complete accounting of receipt & payment has been furnished before

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

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

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground No. 3 : ITR WAS ACCEPTED AS COMPLETE AND CORRECT WITHOUT ANY NOTICE FOR DEFECT

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

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

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground No. 3 : ITR WAS ACCEPTED AS COMPLETE AND CORRECT WITHOUT ANY NOTICE FOR DEFECT

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

loss\nand that does not disentitle the trust from registration.\n9. From the record, it is seen that the temple has been explained to be a\nconventional small temple attached with another temple of Farara Mahadev\nopen for entire society at large, where three years audited income & expenditure\naccount with complete accounting of receipt & payment has been furnished\nbefore

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

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

loss to the Revenue / Income Tax Department. The Hon'ble Supreme Court in the case of Hindustan Steels Ltd. vs. State of Orissa (supra) inter alia held as under:-"An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceedings, and penalty will not ordinarily be imposed unless the party obliged

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

charitable purpose during the year and Rs.26,23,593/- have been set apart for the specified purposes and in consequence invested in the specified investments as per section 11(5) of the Act. It has been intimated the department in Form 10 as provided u/s 11 (2) of the Act on 13/02/2020. Despite filing of the reply with respect

DHAROHAR CHARITABLE FOUNDATION,UDAIPUR vs. CIT(E), , JAIPUR

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

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

Charitable Foundation Vs. Commissioner of Income E-Class Pratap Nagar, Industrial Tax, (Exemption), Jaipur. Area Udaipur, Rajasthan. [PAN: AAICD5411D] (Respondent) (Appellant) Appellant by Sh. Amit Kothari, CA. Respondent by Sh. Shailendra Sharma, CIT. DR Date of Hearing 21.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order