VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Charitable Trust Vs. CBDT &Anr. (2024) 8 NYPCTR 418/ 161 Taxmann.com 209(Case laws compilation index PB 46- 53)has held that the cl. (ii) of the Circular dt. 24th May, 2023 is arbitrary and violative of Art. 14 of the Constitution of India and accordingly, would be ultra vires the Constitution and therefore directed to consider the applications

SHRI SUKH LAL RATHI CHARITABLE TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Sections 11 and 12 of the Act. The ld AR has pointed out that the ld. CIT(E) has refused to grant of registration U/s 12A of the Act on four points comprising non-furnishing of the original document of creation of ITA 504/JP/2018_ 3 Shri Sukh Lal Rathi Charitable Trust Vs. CIT(E) the assessee Trust, absence of dissolution

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

Charitable\nTrust vs CIT(Central) (2017) (1) TMI 1671 (Cochin) It has been held that the\nCIT was erred in withdrawing registration granted u/s 12AA, by using her\npowers u/s12AA(3)\n\nIt is submitted that the ratio of the above judgment is also applicable in the\npresent case because exemption is available on the registration

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

In the result, the appeals of the assessee in ITA no

Charitable\nTrust vs CIT(Central) (2017) (1) TMI 1671 (Cochin) It has been held that the\nCIT was erred in withdrawing registration granted u/s 12AA, by using her\npowers u/s12AA(3)\nIt is submitted that the ratio of the above judgment is also applicable in the\npresent case because exemption is available on the registration u/s 12A and in\nthe

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

section 32 is not applicable on charitable trusts. 2. COMMISIONER OF INCOME TAX (APPEALS) Ld. CIT upheld the decision of ld. AO stating that assessment made by ld. AO is conclusive. 3. SUBMISSION: 3.1. It is submitted that claim for depreciation is very much available to charitable trusts also. Reliance is placed on the following judicial pronouncements wherein

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

131 of the IT Act on 22-11-2018, it is gathered that M/s Perennial Real Estate Pvt. Ltd. received Rs. 7,95,00,000/- from GITS for the purchase of land and out of Rs. 2,90,00,000/- paid back on 24.08.2012 and remaining money of Rs.5,05,00,000/- was neither re-paid to assessee nor given

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

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

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

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75/278 Taxman 148 Same is considered by the Hon'ble Jaipur ITAT in the case of Deputy Commissioner of Income-tax (Exemption) vs. State Institute of Health & Family Welfare 1 [2023] 153 taxmann.com 740 (Jaipur -Trib.) [2023] 202 ITD 480 (Jaipur Trib.) (12-07-2023] where court observed as below:- RAJASTHAN STATE

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75/278 Taxman 148 Same is considered by the Hon'ble Jaipur ITAT in the case of Deputy Commissioner of Income-tax (Exemption) vs. State Institute of Health & Family Welfare 1 [2023] 153 taxmann.com 740 (Jaipur -Trib.) [2023] 202 ITD 480 (Jaipur Trib.) (12-07-2023] where court observed as below:- RAJASTHAN STATE

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

charitable purpose. GROUND NO. 2 That the Ld. CIT(Exemption) failed in affording the reasonable opportunity of being heard before rejecting the application for registration u/s 12AB. No show-cause notice before the rejection of the application was issued to the assessee Submissions: 2.1 The appellant assessee had made submissions on 20/03/2023 (Please

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

Charitable Trust vs. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been made for the benefit of specified person Section 13(2): In some earlier years there was a miss happening with the assessee association that his president deliberately withdraw cash from association's bank account for his personal use in the name of other

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

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

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Section 132(4) and/or\nunder Section 131 of the Act have been explained in the affidavit filed on\n20.05.2013, The very fact that the search continued for as long as 36 hours\nindicates that coercion and undue influence were exercised by the authorities of\nthe appellantdepartment for making surrender. The affidavit filed by the assessee\non 20.05.2013 explained in minute

RAJ RISHI BHARTRIHARI MATSYA UNIVERSITY ALWAR,ALWAR vs. ITO WARD 1(1), ALWAR

The appeal of the assessee is allowed\nfor statistical purpose

Charitable trust in ITA no. 278/Jodh/2023.\n7.\nThe Id. DR heard who relied on the findings of the Id. CIT(E) and\nsubmitted that once the assessee failed to file the form no. 10AB clause (iii)\nof first proviso to sub-section (5) of sec. 80G of the Act within the time\nallowed, the assessee is not eligible to claim

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

131 (summoning purchasers) or Section 133(6) (calling for information) to substantiate the allegation that sales were fabricated or non-genuine. 2.6. Ld. AO simply stated that the assessee did not provide the phone numbers of the person to whom sales were made. Also, that no confirmation was received of the sales having been made. It is submitted that there

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Section 132(4) of the Act and later confirmed in statement recorded under\nSection 131 of the Act, cannot be discarded simply by observing that the\nassessee has retracted the same because such retraction ought to have been\ngenerally made within reasonable time or by filing complaint to superior\nauthorities or otherwise brought to notice of the higher officials

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

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

charitable trust or is\nregistered under the Societies Registration Act, 1860 (21 of 1860), or under\nany law corresponding to that Act in force in any part of India or under\nsection 25 of the Companies Act, 1956 (1 of 1956), or is a University\nestablished by law, or is any other educational institution recognised by the\nGovernment

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Section 132(4) of the Act and later confirmed in statement recorded under\nSection 131 of the Act, cannot be discarded simply by observing that the\nassessee has retracted the same because such retraction ought to have been\ngenerally made within reasonable time or by filing complaint to superior\nauthorities or otherwise brought to notice of the higher officials