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“Section 13(1)(3)”

Section References (mined)Section 13Section 13(1)(3)2 judgments

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

ITA 660/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia (C.A.)For Respondent: Shri Anil Dhaka (CIT)
Section 11Section 13(1)Section 143(2)Section 143(3)Section 148Section 164

payments were made from the income of the Society including far construction at house of the trustee and his relatives. Thus, provision of section 13(1)(3) and 13(1)(d) of the Act are violated. Further, benefit of trust exemption u/s 11 of the Act denied

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

ITA 659/JPR/2024[2015-16]Status: DisposedITAT Jaipur02 Sept 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia (C.A.)For Respondent: Shri Anil Dhaka (CIT)
Section 11Section 13(1)Section 143(2)Section 143(3)Section 148Section 164

payments were made from the income of the Society including far construction at house of the trustee and his relatives. Thus, provision of section 13(1)(3) and 13(1)(d) of the Act are violated. Further, benefit of trust exemption u/s 11 of the Act denied