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18 results for “TDS”+ Section 12A(2)clear

Sorted by relevance

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Key Topics

Section 12A67Section 1118Exemption13Addition to Income9Section 2637TDS7Section 143(3)6Section 1476Section 12A(1)(ac)5Section 80G

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

ITA 744/JPR/2023[2020-21]Status: DisposedITAT Jaipur25 Jun 2024AY 2020-21
For Appellant: Sh. Tarun Mittal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 143(3)Section 56(2)Section 56(2)(x)

TDS upon payment of flat booking since 27.06.2014\nand thereafter the consideration has been paid from time to time as per the\ndetails of the payment made available at page 50 of this paper book. In\naddition the Id. AR of the assessee also drawn our attention to the report of\nthe DVO dated 09.11.2023 wherein the valuation

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

In the result, appeal of the assessee is allowed

5
Section 905
Limitation/Time-bar5
ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

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.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

2) of the Act. Further no proper books of accounts were maintained by the assessee. TDS provisions have not been complied properly. Therefore, the assessee is not entitled for claiming exemption under section 11 to 13 of the I.T. Act, 1961. It was also submitted by the ld CIT-DR that in view of above findings, the activities

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

In the result, the appeal of the assessee is allowed

ITA 3/JPR/2021[2020-21]Status: DisposedITAT Jaipur11 Mar 2022AY 2020-21
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Sanjay Dhariwal. CIT
Section 12ASection 2(15)Section 5

12A(1)(ab) which came subsequently but the amendment was made in 2013. Therefore, the assessee society filed a letter dated 06-03-2020 seeking permission 8.1 Even though the assessee society has withdrawn its application, ld. CIT(E) went on to examine the facts of the case and ultimately rejected the registration u/s 12AA of the Act vide order

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

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

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11Section 12ASection 234B

12A. The said action is illegal & unjustified. 3. That action of lower authorities in treating surplus of Rs. 22,97,578/- as income & charging tax at Maximum Marginal Rate is illegal & unjustified. 4. That charging of interest Under Section 234B is illegal.” 2.1. Apropos Ground Nos. 1 to 3 of the assessee, brief facts of the case are that

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

ITA 961/JPR/2024[2014-2015]Status: DisposedITAT Jaipur24 Sept 2025AY 2014-2015
For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

section 11 to 13 of the\nIncome-tax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs. 15,35,061/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nsection 11(2) and 11(1)(a) of the Act as claimed

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

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: \nMrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

section 11 to 13 of the\nIncome-tax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs.15,35,061/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nSection 11(2) and 11(1)(a) of the Act as claimed

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

ITA 621/JPR/2023[2017-18 onwards]Status: DisposedITAT Jaipur03 Jun 2024
For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Sh. Ajay Malik, CIT &
Section 12ASection 12A(1)(ac)Section 40A(3)

TDS u/s. 194C of the act\nwerereceived as contract receipts for removal of solid waste and the same was\nconsidered as violative of provision of section 2(15) of the Act. The second part of\nthe notice was that the assessee has advanced a sum of Rs. 2,25,68,932/- to the\nperson covered

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

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

ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23

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.”

For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 133(6)

2. Bank Charges 175.82 Charged by bank 3. Clinical Trial Exp 967500.00 For Medical Research 4. Consultancy fees 12000.00 GST matters 5. Conv. Expenses 2000.00 For official purposes 6. Honorarium 360000.00 Paid to trustee-director TOTAL 1385715.82 d) Provisional registration under Sub clause (vi) of clause (ac) of sub-section (1) of section 12A was granted

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

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

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

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11Section 11(5)Section 13(1)(d)Section 145(3)

Section 12A. The other decisions relied by the AO has no applicability to the facts of the case as the facts are different. In view of the above, it upheld the order passed by the learned CIT(A) by dismissing the appeal filed by the Revenue. 4. Advance of Rs.6,26,000/- has been given to following persons:- S.No Particulars

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

In the result, both the appeals filed by the assessee are allowed

ITA 597/JPR/2023[2016-17]Status: DisposedITAT Jaipur09 May 2024AY 2016-17

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

For Appellant: Shri Shyam Lal Agrarwal ( C.A.) &For Respondent: Shri Ajay Malik (CIT)a fu/kZkfjrh dh vksj ls@
Section 12ASection 143(2)Section 145Section 199Section 25

TDS deducted on the said interest as per section 199 of the IT Act, such income on account of interest assessable in the hands of the assessee. 2. Whether on the facts and circumstances of the case and in law, the Ld. CIT(Appeals), NFAC has erred in deleting the addition of Rs. 5,13,22,611/- made on account

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

ITA 596/JPR/2023[2024-2025]Status: DisposedITAT Jaipur20 Feb 2024AY 2024-2025
For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11(1)(c)Section 12ASection 80GSection 80G(5)(iii)

12A. However no relaxation\nwas given for application of approval under clause (iii) of first proviso to section 80G(5).\n10. In para 4 (page 2) of the said circular, it is admitted that several trust have not been able\nto apply for registration / approval within the required time due to genuine hardship. This has led\nto rejection

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

ITA 714/JPR/2024[2023-24]Status: DisposedITAT Jaipur20 Feb 2025AY 2023-24

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

For Appellant: Shri Vinod Kumar Gupta, C.AFor Respondent: Smt. Runi Pal, Addl.CIT
Section 12ASection 12A(1)(ac)

2. Under the facts and circumstances of the case and in law, the Ld. CIT (Exemptions), Jaipur has erred in cancelling the provisional registration u/s 12A(1)(ac) (vi) of the Act by invoking the provisions of section 12AB(1)(b)(ii)(B) of the Act. The said action and resultantly cancellation is contrary to the law as well

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1026/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 194JSection 2(15)Section 80G

12A(1)(ac)(i) of the Act, the precondition of which is that the trust or institution is registered u/s 12AA of the 7 AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY VS ITO, (E), WARD-1, JAIPUR Act. Thus, there is no doubt that the assessee is registered under section 12AA of the IT Act, 1961. In these circumstances, only because assessee

ABHINAV JHALANI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(INT. TAX.), JAIPUR

In the result, appeal of the assessee is allowed

ITA 527/JPR/2023[2020-2021]Status: DisposedITAT Jaipur31 Oct 2023AY 2020-2021

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

For Appellant: Ms. Sweta Saboo, CAFor Respondent: Shri A.S. Nehra, Addl.CITa
Section 154Section 90

TDS of Rs.7,45,838/-. The assesee went to Singapore in November 2020 and joined In Mind Cloud Pte. Limited. He has earned salary income from November 2019 to March 2020 to the tune of Rs.61,45,520/-(1,20,000 Singapore Dollars). The tax year in Singapore is the calendar year (January to December) i.e. an individual income from

PARSHAVNATH BUILDERS ,JAIPUR vs. PCIT, UDAIPUR

In the result, the appeal of the assessee is dismissed

ITA 284/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Jun 2023AY 2017-18

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

For Appellant: Shri MahendraGargieya ,Adv. &For Respondent: Shri James Kurian, CIT
Section 143(3)Section 263

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 3.2Accordingly after giving effect to the said order/direction

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 115/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 May 2025AY 2017-18

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

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 142(1)Section 143(2)Section 143(3)Section 250Section 80G

TDS return of Rs. 1,58,000/- claimed as application of income and not allowing the claim of capital expenditure of Rs. 1,39,47,839/- in computing the total income. 3. The appellant craves to alter, amend and modify any ground of appeal.” 2. The brief facts of the case are that the assessee the assessee is a charitable

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

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

ITA 561/JPR/2024[NA]Status: DisposedITAT Jaipur29 Jul 2024

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

For Appellant: Miss Priya Choudhary-ProxyFor Respondent: Shri Anil Dhaka, CIT-DR
Section 12ASection 13(3)

2. IVE account, Balance Sheet for F.Y. 2023-24. 3. Produce all books of account, bank a/c, bank book, bills/ vouchers etc. for F.Y. 2022-23 & 2023-24. 4. All Donation list, CSR fund details, copy of MOU. 5. Details of all amount on which TDS is deduced, copy of MOU to prove that the same do not fall

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), JAIPUR

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

ITA 1529/JPR/2024[2011-12]Status: DisposedITAT Jaipur24 Mar 2025AY 2011-12

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

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH a
Section 12ASection 144Section 148Section 250Section 271(1)(c)

section 147 of I.T. Act, 1961. Therefore, the case of the assessee trust/society was re-opened u/s 148 of I.T. Act, 1961 after recording reasons in writing for escapement of income and obtaining prior permission from the Commissioner of Income Tax (Exemptions), Jaipur conveyed vide letter dated 27/03/2018 of Addl. CTT (E). Range, Jaipur. Accordingly, notice u/s 148 was issued