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

Section 13(2), no books of accounts maintained, TDS provisions have not been complied properly, therefore the trust was not eligible for claiming exemption u/s 11 to 13. The president of the trust Shri Tejendra Pal has withdrawals huge amount from the trust account and utilized for personal benefit. The ld. AO has stated that assessee trust is not eligible

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

In the result, the appeal of the assessee is allowed

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the assessee society filed a letter dated 06-03-2020 seeking permission 8.1 Even though the assessee society has withdrawn its application, ld.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

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

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

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.”

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

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

Section 13(2), no books of accounts maintained, TDS provisions have not been complied properly, therefore the trust was not eligible for claiming exemption u/s 11 to 13. The president of the trust Shri Tejendra Pal has withdrawals huge amount from the trust account and utilized for personal benefit. The ld. AO has stated that assessee trust is not eligible

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)

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

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

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

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

2)(g) of the Act to allege specified violation in respect of past transactions, which do not fall within the period of registration granted u/s 12A(1)(ac)(i) in Form No. 10AC. 8. Under the facts and circumstances of the case and in law, the Ld. CIT Exemption, Jaipur has grossly erred. (i) in holding that the Assessee

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

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

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

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

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

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

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

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

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Itat By Taking Following

12A) requested for admission of additional evidences under Rule 46A. It was submitted that assessee is suffering from heart disease since 2010 and in FY 2010-11, he was diagnosed with TB also. The treatment of TB was started and due to this he could not give attention to the various notices issued by AO and was dependent

PARSHAVNATH BUILDERS ,JAIPUR vs. PCIT, UDAIPUR

In the result, the appeal of the assessee is dismissed

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

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

PUNJAB NATIONAL BANK ,BHILWARA vs. ITO, TDS, AJMER

In the result, we confirm the order of ld

TDS on payment of Rs. 43,212/- to Shri Badhir Bal Kalyan Vikash Samiti. It was submitted that the said Samiti has duly furnished 2 Punjab National Bank, Bhilwara Vs. ITO, Ajmer the return of income u/s 139 and they have taken such income from the assessee’s bank for computing its total income in its return of income

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

In the result, the appeal of the assessee is allowed

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

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

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

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

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

In the result, the appeal filed by the assessee is partly allowed with

2) Act, 2004. As such while passing the order dt. 13th March, 2009, the CIT-II, Lucknow had no power whatsoever to review or recall the order dt. 29th Sept., 2003 by which the assessee was granted the registration under s. 12A of the IT Act, 1961. 11. It is well settled proposition of law that the judicial/quasi- judicial authority

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

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

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