ITAT Jaipur Judgments — March 2026

The Tribunal held that the assessee successfully established the source of investment for the agricultural land, thereby deleting the addition of Rs. 54,27,653. It also found the trading addition of Rs. 2,31,451 unsustainable as it was made on an estimate basis without identifying specific defects in the assessee's regularly maintained books of account, and thus deleted this addition as well.

The Tribunal noted that similar issues in earlier assessment years were decided in favour of the assessee by the ITAT, following the Rajasthan High Court's decision. Given no change in facts across the assessment years, the Tribunal respectfully followed the previous ITAT ruling and allowed the claim for exemption under Section 10(23C)(iiiab).

The Tribunal held that the issue is squarely covered by the decision of the Hon'ble ITAT, which followed the order of the Hon'ble Rajasthan High Court. Since there was no change in facts across the assessment years, the Tribunal respectfully followed the decision of the Hon'ble ITAT and allowed the claim for exemption.

The Tribunal held that the assessee's activities qualified for exemption under Section 10(23C)(iiiab) of the Income Tax Act. The decision relied on prior rulings of the ITAT and the Rajasthan High Court, which had held the assessee to be an educational institution existing solely for education. The Tribunal found no change in facts across the assessment years considered.

The Tribunal noted that the issue was covered by previous ITAT decisions which relied on the Rajasthan High Court's ruling. Since there was no change in facts, the Tribunal followed the ITAT's order and allowed the exemption. Other additions made by the AO became infructuous.

The Tribunal held that the issue is covered by the decisions of the Hon'ble ITAT and the Rajasthan High Court in the assessee's own case. Following these precedents, the Tribunal allowed the claim of exemption under Section 10(23C)(iiiab) of the Act, finding no change in facts across the assessment years.

The Tribunal followed the decisions of the Hon'ble ITAT and the Hon'ble Rajasthan High Court in the assessee's own case, which allowed the claim for exemption under Section 10(23C)(iiiab). The Tribunal found that the facts were not changed from the previous assessment years and respectfully followed the precedent.

The Tribunal followed the decisions of the ITAT and the Rajasthan High Court, which held that the assessee qualified for exemption under Section 10(23C)(iiiab) as an educational institution. The court's prior ruling established the assessee as an educational institution existing solely for education.

The Assessing Officer initiated reassessment proceedings u/s 147 and issued notice u/s 148 of the Act based on information regarding unaccounted cash loans and interest. The assessee challenged this, arguing that Section 153C should have been invoked as the seized documents belonged to a third party. The CIT(A) quashed the proceedings, relying on the Rajasthan High Court's decision in DB Civil Writ Petition No. 18363/2019, which held that Section 153C has an overriding effect over Section 148 in such cases.

The Tribunal noted that the issue was covered by previous decisions of the ITAT and the Rajasthan High Court. Since there were no changes in facts across the assessment years, the Tribunal followed the precedents and allowed the claim for exemption under Section 10(23C)(iiiab).

The Tribunal held that the issue is squarely covered by the decision of the Hon'ble ITAT in the assessee's own case, which followed the order of the Hon'ble Rajasthan High Court. Since there was no change in facts for the assessment years in question, the Tribunal respectfully followed the ITAT's decision and allowed the claim for exemption under Section 10(23C)(iiiab) of the Act.

The assessee challenged the issuance of notice u/s 148 and the assessment order, arguing that proceedings under Section 153C should have been initiated as the seized documents were from a third party. The CIT(A) allowed the appeal, quashing the proceedings based on the Hon'ble High Court of Rajasthan's order in DB Civil Writ Petition No.18363/2019.