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

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Mumbai101 Bangalore38 Kolkata36 Pune23 Delhi22 Chennai13 Rajkot11 Hyderabad10 Lucknow5 Ahmedabad5 Jaipur4 Surat3 Indore3 Nagpur3 Agra3 Cochin2 Amritsar1 Raipur1 Jodhpur1 Dehradun1

Key Topics

Section 12A13 Section 80G12 Section 115J5 Section 143(3)3 Section 80G(5)3 Section 802 Section 2632 Deduction2 Exemption2

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

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

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)

gains of business, the condition that such income would not be liable to\ninclusion in its total income under the provisions of section 11 shall not\napply in relation to such income, if—\n(a) the institution or fund maintains separate books of account in respect of\nsuch business;\n(b) the donations made to the institution or fund

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

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

iv)\nCopy of reply filed before ld.AO dated 18.2.2021\n82-87\n(v)\nCopy of show cause notice dated 15.3.2021 having DIN\nITBA/AST/F/143(3)(SCN)2020-21/1031491543(1)\n88-94\n(vi)\nCopy of Reply dated 18.3.2021 filed in response to show cause\nnotice dated 15.3.2021\n95-111\n(vii)\nCopy of Reconciliation Statement of transactions related to Legal