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

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

SHRI YOGENDRA KHANDELWAL,JAIPUR vs. ACIT, JAIPUR

In the result, ground no. 4

section are namely.- (a) The AO is of the opinion that such expenditure is excessive or unreasonable having regard to the FMV of the services of facilities for which the payment is made or, (b)The payment was not made for the legitimate needs of the business of the profession of the assessee. From the facts of the case

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

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

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

80G of the IT Act vide registration certificate dated 26/29.10.2010(PB18), thereafter approval under section 10 (23C) (vi) of the tax Act. 1961 vide notification No. 18/2010-11 endorsed vide letter no CCIT/ Addl. CIT (H.qrs)/JPR/10 (23C) (vi)/2010-11/3049 dated 23/25.11.2010 has also been granted to the assessee. The assessee society is filling its return of income regularly and assessment