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

The appeal of the assessee is allowed

trust. Thereafter, assessee filed audit report in Form No. 10B belatedly and sought to condone such delay. The same was rejected for reason that no ground for condonation of delay was made out by assessee. The Gujarat High Court held that since assessee was a public charitable

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

Charitable Trust [A] accepted the claim of the assessee of granting registration for 80G of Income Tax Act. 3. That the assessee full fill all the requirement/condition of the law as provided regarding obtaining registration under section 80G of the IT Act therefore the order of the CIT(E) is liable for quash. 4. Without prejudice when registration has been

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

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

charitable trust. It is registered u/s 12A of the Income Tax Act while processing u/s 143(1) of the Act and the AO has not granted deduction u/s 11 of the Act for want of audit report in form 10B. The assessee filed its return of income belatedly on 29.03.2016, while processing the return of income

EKKADAM SEVA SANSTHAN,SRIGANGANAGAR vs. THE CIT (EXEMPTION), JAIPUR

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 5. In the present appeal Assessee has raised the following grounds: 1. That on the facts and in the circumstances of the case, the order passed by the Ld. CIT(Exemptions) is bad in law and bad in facts. 2. That on the facts

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust

SHREE DIGAMBER JAIN DHARM PRABHAVANA SAMITI,UDAIPUR vs. CIT(EXEMTION), JAIPUR

Appeal is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

trust may be granted liberty to condone the delay in filing afresh application before the CIT Exemption, with direction to the CIT(E) to examine the matter afresh after affording it adequate opportunity of being heard. 4. We find that undisputedly the appellant-society is duly registered under the Rajasthan Societies Registration Act, 1958 vide registration no. 57/Udaipur/2017-2018 dated

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

In the result, the appeal of the assessee is allowed

condonation of delay order u/s 119(2)(b) passed by Ld. CIT(Exemption), Jaipur. 2. The ld. CIT (Appeals) has grossly erred on facts and in law while charging interest u/s 234A/B/C of Rs. 117392/-. 3. The appellant reserves rights to add/alter/amend/withdrawn any/all ground of the appeal.” 3. Brief facts of the case are that the assessee is a trust

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.”

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

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.”

charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts

JOHARI LAL SHIVRAJ GOTAM BOHRA CHARITABLE TRUST,PALI vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee bearing ITA Nos

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

Charitable Trust F-308/A, Tax, (Exemptions),Jaipur. Mandia Road, Pali. [PAN: AADTJ6367N] (Respondent) (Appellant) Appellant by Sh.Goutam Chand Baid, CA. Respondent by Sh. Shailendra Sharma, CIT. DR Date of Hearing 22.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, J.M.: Both the instant appeals of the same assessee are directed against the order of the ld. Commissioner of Income

JOHARI LAL SHIVRAJ GOTAM BOHRA CHARITABLE TRUST,PALI vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee bearing ITA Nos

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

Charitable Trust F-308/A, Tax, (Exemptions),Jaipur. Mandia Road, Pali. [PAN: AADTJ6367N] (Respondent) (Appellant) Appellant by Sh.Goutam Chand Baid, CA. Respondent by Sh. Shailendra Sharma, CIT. DR Date of Hearing 22.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, J.M.: Both the instant appeals of the same assessee are directed against the order of the ld. Commissioner of Income

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

Charitable Trust v. Commissioner of Income-tax (Exemption) [2024] 166 taxmann.com 725 (Gujarat) wherein it was held as under: 6 9.1 Having considered the direction in clause 4(i), it appears that the Central Board of Direct Taxes directed the authorities to condone the delay

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.”

condoned. 1.8. It will also be worthwhile to submit that the Board was also considering the difficulties being faced genuinely by the taxpayers in making such compliance and that the penal provisions under section 234E may be too harsh to be implemented. The penalty of Rs. 200/- for such technical defect was too high, and therefore a Circular was issued

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust

BHAKTI PREM PADMA SWETAMBER JAIN CHARITABLE SEVA SANSTHAN ,UDAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2021-22 Bhakti Prem Padma Swetamber Cit (Exemption), Jain Charitable Seva Sansthan, Vs Jaipur 702 C/O Man Bai Murdia Hospital Hiran Magari Sector-11 Pan: Aaatb1780A Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(E) Passed Under Section 12Aa Of The Act On 26.03.2021. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Impugned Order U/S 12Aa(1)(B)Of The Act Dated 26.03.2021 Is Bad In Law & On Facts Of The Case & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(E) Erred In Law As Well As On The Facts Of The Case In Rejecting The Registration U/S 12Aa(1)(B) Without Providing Adequate & Reasonable Opportunity Of Being Heard To The Assessee In Gross Breach Of Law. The Registration U/S 12Aa(1)(B) So Denied Is Contrary To The Provisions Of Law & Facts Of The Case. Hence The Same Kindly Be Directed To Grant The Registration From The Year When The Application Was Filled.

Charitable Seva Sansthan, Vs Jaipur 702 C/o Man Bai Murdia Hospital Hiran Magari Sector-11 PAN: AAATB1780A Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 14.08.2023 Date of pronouncement 18.08.2023 ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order

NOBLE EDUCATIONAL SOCIETY,BHILWARA vs. ITO (EXEMTION), JODHPUR

In the result, the appeal is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

Trust Shri Rajesh Karnawat was out of station from25-04-2016 to 03- 05-2016 which has caused the delay in filing of said appeal. 4. Our goodself is empowered u/s 249(3) of the Act to condone delay in filing appeal.’’ 3.1 I have gone through the appeal filed by the appellant carefully. The appellant has not submitted