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18 results for “capital gains”+ Section 80G(5)clear

Sorted by relevance

Mumbai194 Delhi117 Bangalore72 Kolkata60 Ahmedabad40 Chennai40 Pune30 Jaipur18 Lucknow13 Hyderabad11 Surat9 Chandigarh9 Ranchi9 Amritsar5 Nagpur4 Rajkot4 Cochin4 Agra3 Indore3 SC3 Jabalpur2 Cuttack2 Raipur2 Jodhpur1 Guwahati1 Dehradun1 Telangana1

Key Topics

Section 271B24 Section 912 Section 12A10 Section 80P(2)(d)10 Section 271(1)(c)9 Section 1489 Deduction9 Penalty9 Section 2508 Section 80P

SUPREME BUILDESTATES PVT LTD,MADANGANJ- KISHANGARH vs. DCIT CIRCLE 2 AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

ITA 495/JPR/2023[2020-21]Status: DisposedITAT Jaipur30 Oct 2023AY 2020-21

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

For Appellant: Shri C.M. Agarwal (C.A.)For Respondent: Sh. Anup Singh (Addl. CIT) a

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144BSection 2Section 234BSection 37Section 80Section 80G

8

Natural Justice6

section 37(1) of the Income-tax Act, 1961 at the time of filing return of income. Further, the appellant had claimed a deduction of Rs.17,16,540/- (50% of 10% of Adjusted Gross Total Income other than Long Term Capital Gain) u/s 80G(5

SHIVA CORPORATION (INDIA) LIMITED,JAIPUR vs. DY. CIT, CC-3, JAIPUR

In the result, appeal of the assessee stands allowed

ITA 1219/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Aug 2025AY 2015-16

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR

Section 143(3)Section 2Section 2(14)

80G Rs.7,91,266/-\n(ii) Addition on account of LTCG Rs.38,56,889/-\nAggrieved of the additions so made, assessee preferred appeal before\nId. CIT(A), however Id. CIT(A) without properly appreciating the\nsubmission made and evidence adduced by the assessee, considered\nthe agriculture land as capital asset and thus upheld the addition made\nby ld.AO.\nAggrieved

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11

For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

gains of business, unless the business is incidental to the attainment of the objectives of the trust or, as the case may be, institution, and separate books of account are maintained by such trust or institution in respect of such business. (5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 545/JPR/2024[2014-15]Status: DisposedITAT Jaipur22 Jul 2024AY 2014-15

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 546/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Jul 2024AY 2015-16

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 544/JPR/2024[2013-14]Status: DisposedITAT Jaipur22 Jul 2024AY 2013-14

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

DEREWALA INDUSTRIES LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JAIPUR

Appeal is partly allowed; while

ITA 170/JPR/2025[2017-18]Status: DisposedITAT Jaipur08 Apr 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Anup Singh, Addl. CIT-DR

Section 14ASection 195(1)Section 250Section 37(1)Section 40Section 40A

gains of business or profession",— (a) in the case of any assessee— [(i) any interest (not being interest on a loan issued for public subscription before the 1st day of April, 1938), royalty, fees for technical services or other sum chargeable under this Act, which is payable,— (A) outside India; or (B) in India to a non-resident, not being

DCIT, CIRCLE-6, JAIPUR vs. M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1243/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

gains of business attributable to any one or more of such activities' appearing at the end of sub-section (2) of section 80P could be only for such income which is attributable to the activities which are exempted. In order to ascertain the real profit, the expenses incurred in earning the said income has to be deducted. In the present

M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1178/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

gains of business attributable to any one or more of such activities' appearing at the end of sub-section (2) of section 80P could be only for such income which is attributable to the activities which are exempted. In order to ascertain the real profit, the expenses incurred in earning the said income has to be deducted. In the present

CENTRAL CIRCLE-1, JAIPUR vs. LATE SHRI SATISH KUMAR AGARWAL, L/H SMT. SANTOSH AGARWAL, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 643/JPR/2017[2013-14]Status: DisposedITAT Jaipur19 Jun 2018AY 2013-14

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri Varindra Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 115BSection 145(2)Section 14ASection 24

80G as discussed in para Rs. 2,685/- no. 8 Add : Addition of unexplained Cash found Rs. 32,69,455/- during search as discussed in para no. 9. Add : Addition of on account of excess stock Rs. 2,32,09,339/- found as discussed in para no. 10. Assessed Total Income

RIDDHI SIDDHI SEWA SANSTHAN,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 899/JPR/2025[2023-24]Status: DisposedITAT Jaipur15 Sept 2025AY 2023-24

Bench: Completion Of The Processing U/S 143(1). 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3.Necessary Cost Be Awarded To The Assessee.”

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250

80G of IT Act, 1961. It filed the return on 07.11.2023 declaring Nil income after claiming exemption u/s 11 of the Act. In the return of income, against donation receipt of Rs.13,35,100/-, expenditure of Rs.11,88,030/- was claimed as application of income and surplus of Rs.1,47,069/- was claimed exempt u/s 11 of the Act. However

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Aug 2025AY 2018-19

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115Section 115JSection 143(3)Section 14ASection 263Section 36(1)(iii)Section 80

capital gain as declared\nRs.58,45,354\nin ROI\n7.\nIncome from other sources\nInterest Income on FDR\nInterest on IT Refund\n3,36,13,023\n10,21,98,628\nSale of Scrap\n11,47,206\nIncome from sale of investment\n1,44,75,664\nRs.15,14,34,521\nconsidered separately in computation\nGross Total Income\nRs.273

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 292/JPR/2021[2009-10]Status: DisposedITAT Jaipur19 Apr 2022AY 2009-10

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return

URBAN IMPROVEMENT TRUST,CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 287/JPR/2021[2003-04]Status: DisposedITAT Jaipur19 Apr 2022AY 2003-04

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 289/JPR/2021[2006-07]Status: DisposedITAT Jaipur19 Apr 2022AY 2006-07

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 291/JPR/2021[2008-09]Status: DisposedITAT Jaipur19 Apr 2022AY 2008-09

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return

URBAN IMPROVEMENT TRUST,CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 288/JPR/2021[2005-06]Status: DisposedITAT Jaipur19 Apr 2022AY 2005-06

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 290/JPR/2021[2007-08]Status: DisposedITAT Jaipur19 Apr 2022AY 2007-08

For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

gains of business incidental to the attainment of objects shall be maintained in compliance to section 11(4A) of the Income-tax Act, 1961. 4- U;kl@lkslk;Vh@vykHkdkjh dEiuh@laLFkku dks izR;sd o"kZ] vk;dj vf/kfu;e esa fu/kkZfjr le; lhek esa vk; dh fooj.kh izLrqr djuh gksxhA The Trust/Society/Non-profit Company/Institution should furnish a return