SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

160 CTR (SC) 225. "10. Different considerations apply when a special leave petition under article 136 of the Constitution is simply dismissed by saying 'dismissed' and an appeal provided under article 133 is dismissed also with the words 'the appeal is dismissed". In the former case it has been laid by this court that when special leave petition is dismissed

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

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

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 13(1)(b) cannot be referred. Reason for non-reply to the show cause notice: Though the issue is self- explanatory as the ‘objects as a whole’ do not lead to conclusion that the activities of the trust are for Pareek samaj only however still it is accepted that the reply could not be furnished to the show cause

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

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

section 13(1)(b) cannot be referred.\nReason for non-reply to the show cause notice: Though the issue is self-\nexplanatory as the ‘objects as a whole' do not lead to conclusion that the\nactivities of the trust are for Pareek samaj only however still it is accepted that the\nreply could not be furnished to the show cause

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

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

1) dated 13/6/23\n77-79\nIntimation\n80\nNotice u/s 142(1) dated 17/10/23\n81-84\nShow cause notice dated 18/12/23\n85\nShow cause notice dated 31/01/24\n86-89\nShow cause notice dated 01/02/24\n90-94\nNotice u/s 142(1) dated 14/02/24\n95-97\n2018-19 Replies of the assessee\nReply dated 01-02-24\n98-100\nReply dated

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

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

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

Charitable Trust Vs. Union of India (1991) 100 CTR (Del) 160 and KhatauJunkarItd. Vs. K.S Pathania, Dy.CIT (1992) 102 CTR (Bom) 194 referred and reproduced in Modern Fibotex and also so opined by CBDT in its binding in Circular No. 581 dated 28.09.1990 reported in [1990] 186 ITR (St.) 2. Therefore, the law laid down

SHREE KRISHNA GAUSHALA,RAMGARH SHEKHAWATI SIKAR vs. INCOME TAX OFFICER (EXEMPTION), WARD-II JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes with no orders as to cost

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 399/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shree Krishna Gaushala Ramgarh Shekhawati Sikar cuke Vs. The ITO (Exemption) Ward -II Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 5144H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Saurv Harsh, Advocate jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25/09/2024 mn?kks"k.kk

1. HIGH COURT OF BOMBAY Commissioner of Income-tax v. Lilavati Kirtilal Mehta Medical Trust [2015] 54 taxmann.com 247 (Bombay) 8 SHREE KRISHNA GAUSHALA VS ITO (EXEMPTION), WARD –II, JAIPUR Section 11 of the Income-tax Act, 1961 Charitable or religious trust Exemption of income from property held under - Assessee-trust claimed exemption under section 11 Assessing Officer disallowed claim

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.

1) of section 160 is liable as representative assessee consists of, or includes, profits and gains of business, the preceding proviso shall apply only if such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only

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.

1) of section 160 is liable as representative assessee consists of, or includes, profits and gains of business, the preceding proviso shall apply only if such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only

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.

1) of section 160 is liable as representative assessee consists of, or includes, profits and gains of business, the preceding proviso shall apply only if such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only

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