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

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Mumbai151 Delhi78 Bangalore65 Kolkata45 Pune27 Ahmedabad24 Chennai22 Lucknow13 Hyderabad13 Rajkot11 Chandigarh9 Ranchi7 Jaipur5 Cochin4 Nagpur4 Amritsar4 Agra3 Indore3 SC3 Surat3 Cuttack2 Raipur1 Dehradun1 Telangana1 Jodhpur1 Jabalpur1

Key Topics

Section 12A14 Section 80G12 Section 115 Section 115J5 Section 143(3)4 Section 80G(5)3 Exemption3 Section 2632 Section 802 Deduction

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

2

Addition to Income2

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

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

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