M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

trust or body would loose exemption as a charitable institution. Notwithstanding the fact that the exemption granted to the assessee u/s 11 & 12 stands withdrawn, with the amendment made to section 2(15) w.e.f. A.Y. 2009-10, the activities of the assessee cannot be held to be charitable in nature for the reasons mentioned afore. Hence, it is held that

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

trust or body would loose exemption as a charitable institution. Notwithstanding the fact that the exemption granted to the assessee u/s 11 & 12 stands withdrawn, with the amendment made to section 2(15) w.e.f. A.Y. 2009-10, the activities of the assessee cannot be held to be charitable in nature for the reasons mentioned afore. Hence, it is held that

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

trust or body would loose exemption as a charitable institution. Notwithstanding the fact that the exemption granted to the assessee u/s 11 & 12 stands withdrawn, with the amendment made to section 2(15) w.e.f. A.Y. 2009-10, the activities of the assessee cannot be held to be charitable in nature for the reasons mentioned afore. Hence, it is held that

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

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

2. The brief facts of the case are that the assessee is a society trust registered under Rajasthan Society Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005 with the main object of promotion and development of the game of Cricket in the State of Rajasthan. The assessee society filed its return of income

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

2. The brief facts of the case are that the assessee is a society trust registered under Rajasthan Society Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005 with the main object of promotion and development of the game of Cricket in the State of Rajasthan. The assessee society filed its return of income

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

2. The brief facts of the case are that the assessee is a society trust registered under Rajasthan Society Trust Registration Act, 1958 and also registered under Sport Association’s Registration Accreditation Act, 2005 with the main object of promotion and development of the game of Cricket in the State of Rajasthan. The assessee society filed its return of income

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

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

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

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

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

143(2) of the Act was issued on 6-09-2013 which was served upon the assesse. A Notice u/s 142(1) alongwith questionnaire was issue to the assesee on 03-01-2014 for which the ld. AR of the assessee attended the proceedings from time to time and details required as per query were placed on 3 ITA 197/JP/2022

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Charitable or\nreligious trust Exemption of income from property held under (Audit objection)\n Assessment year 2016-17 Assessment of assessee-trust was completed under section\n143(3) at 'Nil' income - Revenue audit party, however, objected to finalization of retum of\nassessee-trust at 'Nil' for reason that during year, assessee received corpus donations\nwhich were not included in income

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

charitable activities is not applicable in the case of the assessee during this year under consideration. Hence, the provisions of section 40(a)(ia) is applicable in this case considering it a business entity. Accordingly, as the assessee trust has not deducted TDS on the aforesaid expenses of as per provisions of section 1940, then the same amount of Rs.2

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

2)(c) and section\n13(3) of the Act. Following specific instances have been found, viz:- a. As per reply\ndated 15.2.2021,the trust has paid salary of Rs. 15,18,000/- to ShBachan\nSinghRawat, Rs, 12,40,800/- to SmtNirmalaRawat, Rs. 7,59,000/- to\nNarendraRawat, Rs. 7,59,000/- to HemendraRawat and Rs, 6,90,000/- to Arpan

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

section 143(3)/144 of the Income Tax Act [Here in after referred as “Act” ], by the DCIT(Exemption), Circle, Jaipur. ITA No. 665 & 666/JPR/2023 Jodhpur Development Authority 2. Since, the facts of both the cases are identical, we have heard these cases together and passing the order together. The facts and grounds are taken from the folder of Jodhpur

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

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

section u/s 147/148 of 1.T. Act, 1961 & reopened the case. That the Ld. CIT(A) also erred in upholding the action of Ld. A.O. for reopening of Assessment. 2 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR 2. That the Ld. A.O. grossly erred on Law and Facts in not accepting the order of Higher Authorities

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

143(2) of the IT Act, 1961 was issued on 08.07.2017 which was duly served upon the assessee in time. The assessee is registered under section 12AA of the Act. The objection of the assessee corporation is to provide road transportation in the State of Rajasthan and in other states as well. During the year its total revenue receipts were

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

143(2) of the IT Act, 1961 was issued on 08.07.2017 which was duly served upon the assessee in time. The assessee is registered under section 12AA of the Act. The objection of the assessee corporation is to provide road transportation in the State of Rajasthan and in other states as well. During the year its total revenue receipts were

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

143(2) of the IT Act, 1961 was issued on 08.07.2017 which was duly served upon the assessee in time. The assessee is registered under section 12AA of the Act. The objection of the assessee corporation is to provide road transportation in the State of Rajasthan and in other states as well. During the year its total revenue receipts were

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

143(2) of the IT Act, 1961 was issued on 08.07.2017 which was duly served upon the assessee in time. The assessee is registered under section 12AA of the Act. The objection of the assessee corporation is to provide road transportation in the State of Rajasthan and in other states as well. During the year its total revenue receipts were