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

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Mumbai166 Delhi85 Bangalore67 Kolkata55 Chennai34 Pune27 Ahmedabad27 Lucknow13 Hyderabad13 Rajkot11 Chandigarh9 Jaipur8 Ranchi7 Amritsar4 Nagpur4 Agra3 Cochin3 Indore3 SC3 Surat3 Raipur2 Cuttack2 Jabalpur2 Dehradun1 Jodhpur1

Key Topics

Section 12A16 Section 80G14 Section 80P(2)(d)10 Section 80P8 Section 115 Section 143(3)5 Section 115J5 Deduction4 Disallowance4 Section 80G(5)

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

3

Addition to Income3

Capital Gain) u/s 80G(5) of the Income- tax Act, 1961 as the CSR donation was made to approved charitable trust. In order to buttress its arguments, the appellant has placed reliance upon the following decisions/case laws: Judgment of ITAT Kolkata in the case of JMS Mining Pvt Ltd vs. PCIT (ITA/146/Kol/2021 dated 22.07.2021) Malabar Industries Ltd vs. CIT (Civil

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

RAJASTHAN EXPORT PROMOTION COUNCIL,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical\npurpose

ITA 563/JPR/2024[2024-25]Status: DisposedITAT Jaipur03 Jul 2024AY 2024-25

For Appellant: \n2. Ms.Ruchika Sogani, Advocate-ld.AR of the assessee

Section 10Section 11Section 8Section 80GSection 80G(5)

iii) of the Proviso to Section 80G(5) of the Act. This will\nbe the harmonious interpretation.\n11. In this context, we will like to refer to observations of the\nHon'ble Supreme Court in the case of K P Varghase(supra), where\nin the Hon'ble Supreme Court observed as under :\nQuote, “It is a well-recognised rule

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

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

ITA 621/JPR/2023[2017-18 onwards]Status: DisposedITAT Jaipur03 Jun 2024

For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Sh. Ajay Malik, CIT &

Section 12ASection 12A(1)(ac)Section 40A(3)

80G(5) to the\nassessee-society. [Para 17]\n120-132\nBENEFITS TO TRUSTEES IS NOT GROUND FOR CANCELLATION\n13.\nTamil Nadu Cricket\nAssociation\nDIT(Exemptions)\n[2013]\ntaxmann.com\n(Madras)\nV.\n40\n250\nThus in contract to section 12AA(1)(b), where the grant of\nregistration requires satisfaction about the objects of the\ntrust as well as genuineness

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)

80G of the IT Act 1961 despite the fact that the said receipt of donation was declared by the trust as donation income and corresponding expenditure was claimed as application of income.” 2. Whether in the facts and circumstances of the case and in law, the CIT(A) was justified in deleting the disallowance

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)

80G of the IT Act 1961 despite the fact that the said receipt of donation was declared by the trust as donation income and corresponding expenditure was claimed as application of income.” 2. Whether in the facts and circumstances of the case and in law, the CIT(A) was justified in deleting the disallowance

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