APEKSHA TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (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, AM आयकरअपीलसं. / ITA No.267/JP/2025 Under Section 12AB of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Apeksha Trust D-341, Murilipura Scheme, Jaipur – 302 039 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAITA2951 N अपीलार्थी / Appellant बनाम Vs. The CIT (Exemption) Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे/Assesseeby :Shri C.P. Chawla, ITP राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT –DR,(Thru: V.C.) सुनवाई

section 12A of the Income Tax Act, 1961 dated 02.10.2021 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional registration, thus with this order provisional registration is also cancelled.’’ 2.2 While hearing, the ld. AR of the assessee mainly submitted that the assessee was not provided proper opportunity of personal hearing

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

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

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

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

section by invoking a section for which satisfaction is required to be by “Assessing Officer” and the assessing officer after considering the detailed reply and documents was satisfied about the ingredients of section 68. Reliance placed on the following decisions:- a) ITAT Jaipur Bench in the case of M/s MotisonsGobal Private Limited vs ACIT ITA No 388/ JP/2017 order dated

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

bogus activities and thus\napplication for registration was considered liable to be rejected. In view of\nabove discussion assessee's claim of registration section 12AB was\nconsidered as liable to be rejected. The Id. CIT(E) also clarified that\napplicant's provisional registration under clause (vi) of clause (ac) of sub-\nsection (1) of section 12A of the Income

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur 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

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur 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

MUKESH JAIN HUF,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is allowed

12A, 1st Avenue, Lal Bahadur\nNagar, JLN Marg, Jaipur\n\nबनाम\n\nDCIT,\nCircle-06,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADHM6397P\n\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती की ओर से / Assessee by : Sh. Tarun Mittal, CA\nराजस्व की ओर से / Revenue by : MS. Alka Gautam, CIT-DR\n\nसुनवाई की तारीख / Date of Hearing

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

bogus and just an afterthought. Thus, the revenue and assessee has challenged that order of the Ld. CIT(A) and thus these cross appeals are filed before us by the revenue and the assessee. 13. First, we take up the appeal of the revenue in ITA No. 1231/JPR/2019 for assessment year 2015-16 where the solitary ground taken

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

bogus and just an afterthought. Thus, the revenue and assessee has challenged that order of the Ld. CIT(A) and thus these cross appeals are filed before us by the revenue and the assessee. 13. First, we take up the appeal of the revenue in ITA No. 1231/JPR/2019 for assessment year 2015-16 where the solitary ground taken

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

bogus and just an afterthought. Thus, the revenue and assessee has challenged that order of the Ld. CIT(A) and thus these cross appeals are filed before us by the revenue and the assessee. 13. First, we take up the appeal of the revenue in ITA No. 1231/JPR/2019 for assessment year 2015-16 where the solitary ground taken

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

bogus and just an afterthought. Thus, the revenue and assessee has challenged that order of the Ld. CIT(A) and thus these cross appeals are filed before us by the revenue and the assessee. 13. First, we take up the appeal of the revenue in ITA No. 1231/JPR/2019 for assessment year 2015-16 where the solitary ground taken

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

12A of the I.T. Act, 1961 on 25.11.2019. From the perusal of bank account 5 ACIT vs. Global Institute of Technology statement of the assessee Trust and M/s Perennial Real Estate Pvt. Ltd, the ld. AO noted that M/s Perennial Real Estate Pvt. Ltd. received Rs. 7,95,00,000/- from GITS in the lieu of advance money

DCIT,CC-3, JAIPUR vs. SHRI PANNA LAL KUMAWAT, JAIPUR

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

12A) of the Act, as per which books and books of accounts includes, ledgers, day-books, cash books, account books and other books, whether kept in the written form or as print- outs of data stored in a floppy, disk, tape or any other form of electro-magnetic data storage device. Therefore when books of accounts are clearly defined under

PANNA LAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

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

12A) of the Act, as per which books and books of accounts includes, ledgers, day-books, cash books, account books and other books, whether kept in the written form or as print- outs of data stored in a floppy, disk, tape or any other form of electro-magnetic data storage device. Therefore when books of accounts are clearly defined under

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

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

12A of the IT Act, 1961. 11. It is well settled proposition of law that the judicial/quasi- judicial authority cannot review its own order, unless the power of review is expressly conferred on it by the statute under which it derive its jurisdiction (see Dr. Smt. Kuntesh Gupta vs. Management of Hindu Kanya Mahavidyalaya, Sitapur & Ors. reported

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

12A-13A, wherein the assessee had filed justification for the payment of salary which is reproduced at para 4.2 of the assessment order. Therefore, in such a situation, the AO without specifying as to how the salary so paid is unreasonable or excessive had made disallowance, which according to us is against the spirit of provision of section