CIT v. Krishi Upaj Mandi Samiti Jaisalmer

125 DTR 281High Court2015#22260 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2020.

Judgments citing CIT v. Krishi Upaj Mandi Samiti Jaisalmer

Deputy Commissioner of Income Tax (E), Circle, Jaipur vs. Mahatma Gandhi Charitable Society for Education and Research, Jaipur

In the result, the appeal filed by the Revenue is partly allowed for Statistical purposes with no order as to cost

ITA 359/JPR/2019[2015-16]Status: DisposedITAT Jaipur23 Jan 2020AY 2015-16

For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt.Runi Paul, JCIT DR fu/kZkfjrh dh vksj ls@

Section 11Section 13Section 143(3)Section 40A(3)

…d. CIT(A) after relying on the decision of Hon'ble Supreme Court in the case of CIT vs Rajasthan and Gujarati Charitable Foundation 402 ITR 441 and the decision of Hon'ble Rajasthan High Court in the case of CIT vs Krishi Upaj Mandi Samiti, Jaislmer (2015) 125 DTR 281, deleted the disallowance made by the AO. 4.4 During the course of hearing, the ld. DR relied on the order of the AO. 4.5 On the other hand, the ld.AR of the relied on the order of the ld. CIT(A). It was contended by the ld.AR of the assessee that the assessee has not claimed cost of fixed assets as application of income as there was very mea…

Income Tax Offcier (Exemption), Ward-2, Jaipur vs. Gurukul Shikshan Sansthan, Sikar

In the result, appeal of the Revenue in ITA No

ITA 638/JPR/2017[2010-11]Status: DisposedITAT Jaipur18 Sept 2017AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Singh (JCIT) fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)

…receipts of the assessee. Against this, the assessee preferred an appeal before Ld. CIT(A), who after considering the submissions and following the Judgment of the Hon’ble Rajasthan High Court rendered in the case of CIT vs. Krishi Upaj Mandi Samiti (2015) 125 DTR 281 (Raj.H.C.), deleted the disallowance. 3. Now, the Revenue is in appeal. 4. Only effective ground is against deletion of disallowance of depreciation on fixed assets. 4.1 Ld. D/R supported the order of the Assessing Officer. 4.2 On the contrary, Ld. Counsel for the assessee supported the order of the Ld. CIT(A). 4.3 We have heard the rival c…

ACIT (E), Jaipur vs. Seth Ramji Das Modi Vidya Niketan Society, Kota

In the result, appeal of the Revenue in ITA No

ITA 1086/JPR/2016[2012-13]Status: DisposedITAT Jaipur10 Apr 2017AY 2012-13

For Appellant: Shri Mahendra Gargia (Advocate)For Respondent: Smt. Nina Jaif ( Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 11Section 12Section 143(3)Section 32(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 1086/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke The Asstt. CIT(E), M/s Seth Ramji Das Modi Vidya Vs. Circle, Jaipur. Niketan Society, Modi House, Gumanpura, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAATN1183H vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Nina Jaif ( Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargia…