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

In the result, the appeal of the assessee is allowed

delay in filing form 10 was filed before Ld CIT (Exemption) on 21/05/2020 along with filing of proof on investments made in the mode prescribed u/s 115) of the act. Copy of prayer filed before Ld. CIT (Exemptions) along with evidences for condonation

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

The appeal of the assessee is allowed

delay has been condoned by CIT(Exemptions), Ahmedabad. In the case of Sarvodaya Charitable Trust v. ITO (Exemptions) [2021] 125 taxmann.com

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

Exemption) has power to condone the delay in filing application for grant of approval under section 10(23C) or not, has considered

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

condone the delay in filing afresh application before the CIT Exemption, with direction to the CIT(E) to examine the matter

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases

UTTARAKHAND VIKAS SAMITI,UDAIPUR vs. DCIT, CPC / ITO, WARD EXEMPTION, UDAIPUR

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

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleuttarakhand Vikas Samiti Vs. Dcit, Cpc/Ito, Ward Exemption, 117, Main Road, Bhupalpura, Udaipur - 313001 Udaipur - 313001 Pan No. Aaatu 3935 G Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax, Appeal, Addl/Jcit (A) Patna [Hereinafter Referred To As “The Jcit Appeal”] Dated 24.01.2025 With Respect To Assessment Year 2018-19 Challenging Therein Confirmation Of Addition Of Rs. 6,00,000/- Without Appreciating Facts Of The Case.

exemption to 100% Export Oriented Unit. Sub Section 8 grants a right to the assessee to withdraw himself from the provisions of Section 10B. Thus, Sub Section 8 of Section 10B deals in entire different set of facts. He further submitted that keeping in view of the practical difficulties and technical glitches of e-filing site an amended provision

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

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

Exemptions), Jaipur [“CIT(E)”], whereby the assessee’s application for registration under section 12AB of the Income-tax Act, 1961 was rejected. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 20 days for which the assessee had filed the condonation application for condoning the delay

VAGAD SEVA SANSTHAN,DUNGARPUR vs. ITO, EXEMPTION, WARD, UDAIPUR

In the result, this appeal filed by the assessee is allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevagad Seva Sansthan Vs. Income Tax Officer, Vagad Vidhya Vihar Uchha, Exemption Ward,Udaipur. Madhyamik Vidhyalayafaloz,Bo Faloj, Dungarpur – 314034 Pan No. Aabtv2740F Assessee By Shri Shrawan Kumar Gupta, Advocate (Virtually) Shri Karni Dan, Addl. Cit-Dr Revenue By Date Of Hearing 07.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.:

Exemption Ward,Udaipur. Madhyamik VidhyalayaFaloz,BO Faloj, Dungarpur – 314034 PAN NO. AABTV2740F Assessee by Shri Shrawan Kumar Gupta, Advocate (Virtually) Shri Karni Dan, Addl. CIT-DR Revenue by Date of Hearing 07.01.2026. Date of Pronouncement 28.01.2026. ORDER DR. MITHA LAL MEENA, A.M.: The appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi[hereinafter

SHRI SANATAN DHARAM SHIKSHAN SANSTHAN,SRIGANGANAGAR vs. CIT (EXEMPTION), JAIPUR

Appeal is disposed of and the impugned order dated 24

Bench: Learned Cit(E), Jaipur, An Application U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), In Form 10Ab To Seek Its Registration.

Exemption, Shikshan Sansthan, Jaipur. Ravinder Path Old Dhan Mandi, Sriganganagar. [PAN: AADAS9841F] (Appellant) (Respondent) Appellant by :Sh. Deewakar Arora, Adv. Respondent by: Shri Anil Dhaka, CIT(DR) Date of Hearing: 30/06/2025 Date of Pronouncement: 07/07/2025 ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER Appellant Sansthan-Institution filed before Learned CIT(E), Jaipur, an application u/s 12AB of the Income

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

exemption u/s 11(2) of the Act.” 6. Per contra, the ld. DR relied upon the orders of the ld. CIT(A). 7. We have heard both parties and perused the materials available on record. The Bench noted that assessee is a charitable trust. It is registered u/s 12A of the Income Tax Act while processing

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 providing educational services. It runs a dental college under the name “Ahmedabad Dental College & Hospital”. The assessee was granted registration u/s 12A of the Act on 22.3.1996 subject to certain conditions

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

delay of 20 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore admitting the appeal we are proceeded to deal with the merits

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

Exemptions), Jaipur,[in brevity the ‘CIT (E)’], order passed u/s 12AB & 80G of the Income Tax Act 1961, [in brevity the Act]. I.T.A. Nos. 189 to 190/Jodh/2023 Assessment Year.: 2023-24 2 2. The AR mentioned that the appeal is filed with a delay of 148 days. The petition for condonation

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

Exemptions), Jaipur,[in brevity the ‘CIT (E)’], order passed u/s 12AB & 80G of the Income Tax Act 1961, [in brevity the Act]. I.T.A. Nos. 189 to 190/Jodh/2023 Assessment Year.: 2023-24 2 2. The AR mentioned that the appeal is filed with a delay of 148 days. The petition for condonation

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 providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject

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.”

Exemption), Jaipur [hereinafter referred to as (ld. CIT(E)] dated 04.07.2016. 2. The grounds of appeal taken by the assessee in ITA No. 67/Jodh/2019 is as under “1. The appellant pray for condonation of delay