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

bogus expenses and by\nusing the money of trust by taking the various advances. However, it is further cleared\nthat Honble Apex Court in three recent decision namely Ahmedabad developmental\nauthority 143 taxman 278, New Nobel Education 143 taxman 246, and Baba Banda\nBahadur Civil Appeal No. 10511 of 2013, had made remarkable change, where the theory\nof dominant objects

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

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

In the result the appeal of the assessee is allowed

bogus gifts are also brought to tax under\nthis provision.... Thus, in view of above discussion, we are of the view that this\nprovision applies to the transactions where undisclosed/unaccounted Income of a\nperson is brought in his hand by way of purported gifts.”\nIt is submitted that in the instant case, party from whom assessee has purchased\nthe property

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

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

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

12A of\nthe IT Act vide registration certificate No. 8/1993-94/2609dt. 10.08.1994 (PB 37).\nSince the issues challenged by way of these appeals are identical in nature in all the\nyears and for sake of convenience we are submitting common submission. That year\nwise detail of issue under challenge and addition made by the ld. Assessing officer &\nCIT

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

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

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

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

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

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