ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Charitable Trust as "deposits" in its accounts, submission of the assessee that it was nothing but a loan given to the said Trust, for the purpose of its educational objects, has not been rebutted by the Revenue. Therefore it is held that CIT(Appeals) was justified in directing the A.O. to grant exemption claimed by the assessee under Sections

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

In the result, the appeals of the assessee in ITA no

TDS\nprovisions have not been complied properly. Therefore, the trust is not entitled\nfor claiming exemption under the section 11 to 13 of the I.T. Act, 1961.\nThe AO further noted that the president of the trust Shri Tejendra Pal Singh\nSahni has withdrawn huge amounts from the trust's account and utilized for\npersonal benefit which is also evident

MANCAN FOUNDATION,UDAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1092/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :.................. Cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/O-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, Jln Marg, Jaipur- 302015. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaftm 7600 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Pramod Patni (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 29/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Jaipur (In Short, The Cit(E)) Dated 27/06/2019 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Taken Following Grounds: “1. The Learned Commissioner Of Income Tax Has Grossly Erred In Fact As Well As In Law In Rejection The Application For Registration U/S. 12Aa Of Income Tax Act, 1961 Of The Appellant Company:

TDS on their such sponsorship contributions and therefore same being largely driven by their object of maximizing the profits of the sponsors/sponsoring entities and any activities so conducted with such sponsorships cannot be termed as charitable activities. The ld. CIT(E) has further held that the Trust

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

charitable\nactivity but is carrying out contract work for various municipal corporations and\nother Govt, organizations. Major part of the total receipts come from Nagar\nNigam/Nagar Palika/Boards/Councils and other institutions contracts for hiring of\nvehicles and garbage collection and its transportation. On that income, received by\nthe assessee trust from these activities, TDS

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

trust is not doing any charitable activity as define u/s 2(15) of the I.T. Act. The Assessing Officer finding that the various income on which tax has 6. been deducted at source is assessable in the hands of assessee as discussed supra and ld. AO has observed that “TDS

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

Charitable Trust vs. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been made for the benefit of specified person Section 13(2): In some earlier years there was a miss happening with the assessee association that his president deliberately withdraw cash from association's bank account for his personal use in the name of other

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

Trust, because that are charitable organisation and the advance was given for educational and social purpose. Therefore no interest was charged on such advances. However, it appears that the ld. CIT(A) has not at all paid any attention to the submission. It is submitted that there can’t be any notional interest as held in the case of Shoorji

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

trust or institution.’’ 8.4 In nutshell, the meaning of the above proviso is that while deciding the case where business activities are visible, the predominant object test is to be applied and also the business activities should be in the course of actual carrying out of such GPU activities i.e. such business activities should only be incidental

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

Trust while denying the registration u/s 12AA of the Act and not objected to the charitable nature of objectives . 1.1.2 Whether deduction of TDS

PRATIMA PANWAR,JAIPUR vs. I.T.O, WARD 3(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him.

TDS certificates and copy of statement Bank account, cash book maintained by the assessee. d) The ITR shows the source of income of the assessee as salary from Shyamlal Panwar Anandidevi Memorial Charitable Trust

UTKARASH SANASTHA,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

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

trust are not genuine and conclusion drawn from above is under-  Assessee not submitted any details of receipts in form of CSR funds etc., in absence of those details as asked, whatever they are business receipts or charitable donation/grants could not be ascertained.  Details of TDS

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

Bench: The Ld. Cit(A).

TDS made on payment of interest. In respect of claim of depreciation, copy of bills regarding acquisition of new assets and copy of ledger accounts were furnished. All these details were furnished on Paper Book running 970 pages. (II) COMPLIANCE OF PROVISIONS OF RULE 46 A BY THE LEARNED CIT(A) 29 ITA No. 324/JP/2024 & CO No. 12/JP/2024 DCIT

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

TDS) JP, (2017) 87 Taxmann.com 184 Rajasthan; Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

TDS on interest payment to M/s SE Investment Ltd. and disallowance of Rs. 1,27,67,676/-on account of disallowance of deduction u/s 80G and the Hon'ble ITAT, Jaipur Bench Jaipur vide its order dated 01.10.2018 set aside the aforesaid issues to the file of the AO to verify the claim of the assessee that recipient NBFCs

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

TDS on interest payment to M/s SE\nInvestment Ltd. and disallowance of Rs.1,27,67,676/-on account of\ndisallowance of deduction u/s 80G and the Hon'ble ITAT, Jaipur Bench Jaipur\nvide its order dated 01.10.2018 set aside the aforesaid issues to the file of the\nAO to verify the claim of the assessee that recipient NBFCs has taken

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

TDS on interest payment to M/s SE Investment Ltd. and disallowance of Rs. 1,27,67,676/-on account of disallowance of deduction u/s 80G and the Hon'ble ITAT, Jaipur Bench Jaipur vide its order dated 01.10.2018 set aside the aforesaid issues to the file of the AO to verify the claim of the assessee that recipient NBFCs

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala