GLOBAL INSTITUTE OF TECHNOLOGY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 531/Jp/2019 Assessment Year: 2014-15 Global Institute Of Technology Cuke D.C.I.T., Vs. Society, Central Circle-3, D-91, Ambabari, Jhotwara Road, Jaipur. Jaipur. Pan No.: Aaatg 3217 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/07/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Jaipur Dated 01/04/2019 Passed U/S 154 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2014-15. Following Grounds Have Been Taken By The Assessee:

rectification U/s 154 of the Act and consequently, the ld. CIT(A) passed impugned order dated 01/04/2019 U/s 154 of the Act. 6. Aggrieved by the order passed u/s 154 of the Act by the ld. CIT(A), the assessee has preferred present appeal before the ITAT on the grounds mentioned above. 4 ITA 531/JP/2019_ M/s Global Institute of Technology

RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Charitable Trust(supra), wherein, it is\nheld that exemption available u/s 11(1)(a) i.e. 15% of income is\nunfettered and not subject to any conditions.\n5.\nHowever, instead of rectifying the mistake apparent on record,\nthe Ld. AO passed an order under section 154, mentioning at page 3 of\nthe 154 order that, “Since, assessee had failed to submit

RAJASTHAN MEDICAL RELIEF SOCIETY,ADMINISTRATIVE BLOCK vs. ITO EXEMPTION WARD, CR BUILDING

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Charitable Trust duly registered under section 12A of the IT Act, 1961. This trust is an State Government Controlled working for the aid and assistance of the poor, needy and downtrodden. On receipt of intimation under section 143(1) of the IT Act, 1961, the assessee filed a rectification application under the impression that the authorities will look into

BEAWAR BAL VIKAS SAMITEE,BEAWAR vs. ADDL JCIT OF INCOME TAX APPEALS, MYSORE

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

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

Rectification Application u/s. 154 of the ITA, 1961 filed 55-56 with the Jurisdictional Assessing Officer, dated 15.06.2020. 10. Copy of the order of Jurisdictional Assessing Officer, rejecting the 57-62 application u/s. 154 of the ITA, 1961, dated 19.06.2020. 11. Copy of the Form No. 35 filed with the CIT(Appeals), Ajmer dated 63-68 30.06.2020 along with Grounds

TAGORE SHIKSHA SAMITI,JHUNJHUNU vs. ACIT, CIRCLE (EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

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

charitable trust which is registered u/s 12A of the Act and it is running an TAGORE SHIKSHA SAMITI, VS ACIT, CIRCLE (EXEMPTION) educational institution. The assessee filed its return of income for the A.Y. 2018-19 on 31-10-2018 declaring a total income of Rs.Nil after claiming exemption u/s 11 and12 of the Act. The return of income

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO , ITO WARD, KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

rectification petition u/s 154 of the Act as the same was out of the purview of the provisions of the said section. The appellant filed the instant appeal stating that the AO has charged the taxes at maximum marginal rate. Since, the claim of the appellant does not pertain to the issue of the order against which the instant appeal

SAMIKSHA ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO, ITO WARD KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

rectification petition u/s 154 of the Act as the same was out of the purview of the provisions of the said section. The appellant filed the instant appeal stating that the AO has charged the taxes at maximum marginal rate. Since, the claim of the appellant does not pertain to the issue of the order against which the instant appeal

SAKSHI ROONGTA BENEFIT TRUST,RAJEEV GANDHI NAGAR vs. ITO WARD 1(2), KOTA

In the result, the appeal in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

rectification petition u/s 154 of the Act as the same was out of the purview of the provisions of the said section. The appellant filed the instant appeal stating that the AO has charged the taxes at maximum marginal rate. Since, the claim of the appellant does not pertain to the issue of the order against which the instant appeal

SHRI NAMDEV SAMAJ TANK SHASTRIYA VIKAS SAMITI AND SHODH SANSTHAN,NEW HOUSING BOARD KISHANGARH vs. ITO EXEMPTION, JAIPUR ROAD AJMER

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

trust registered u/s 12A bearing registration no. AAIAS1835L/08/2016-17/S-333/12AA dated 31- 3-2017 and also registered u/s 80G bearing registration no. AAIAS1835L/08/2017-18/S-062/80G. The assessee filed return of income for AY 2020-21 on 29-05-2021 which was processed by CPC u/s 143(1) on 21-03-2022. In the return of income the assessee has shown the gross receipts

MAHESHWARI SAMAZ SAMPATI TRUST ,BHILWARA vs. ITO EXEMPTION , AJMER

In the result, appeal of the assessee is allowed

154 of the IT Act is hereby rejected.” Being aggrieved, the assessee preferred appeal before ld. CIT (A). The ld. CIT (A) upheld the order of the AO by observing that section 12A(1) stipulates the condition for registration of the trust under section 12AA for income to be exempt u/s 11 & 12. The appellant is admittedly not registered u/s

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

trust. 3.1 ITA No. 1134/JPR/2024 relates to the assessment year 2014-15 wherein the assessee has raised following grounds: - “1. That under the facts and circumstances of the case the Ld. CIT(A) has erred seriously in dismissing the appeal in limine by not condoning the delay occurred in filing the appeal without properly appreciating the reasons stated

GUJRATI MAHAMANDAL HATI BHATA,AJMER vs. INCOME TAX OFFICER (EXEMPTION), AJMER

In the result the appeal of the assessee is allowed

charitable or religious purposes in India falls short of eighty five per cent of the income derived during that year from property held under trust, or, as the case may be, held under trust in part, by any amount- (i) for the reason that the whole or any part of the income has not been received during that year

AGARWAL SHIKSHA SAMITI,JAIPUR vs. ITO 5(3), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

charitable activity purposes from the income derived from the property held under trust despite the fact that appellant samite is registered u/s 12AA having registration no. 1669 dated 01.04.2010 thus the mistake being apparent from record and deserves to be rectified u/s 154 of the Income Tax Act, 1961 and CPC has also erred in passing the rectification

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129\n(Raj.) wherein it was held as under:\n“The error envisaged by section 263 was not one which depended on\npossibility or the guess work but it should be actually an error either of\nfact or law. Unless the Commissioner categorically says that there was\nsome income from speculative business

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax, the audit report in Form 10B has to be E-filed along with the return of income. Since assessee has not E-filed the Audit Report in Form 10B along with or before filing

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax, the audit report in Form 10B has to be E-filed along with the return of income. Since assessee has not E-filed the Audit Report in Form 10B along with or before filing

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] "63. The statements given to the Assessing officer under section 132 (4) have legal force. Unless the retractions are made within a short span of time, supported by affidavit swearing that the contents are incorrect and it was obtained under force, coercion and by lodging