BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

trusts. I. Mere surplus does not make any institution Business Entity The Ld. CIT has also taken a note that the charges levies fixed by the authority are higher than cost, while, it is surprising to note that the authority has to ensure the development of the whole region, to provide all infrastructure facilities, civil amenities public utility services, while

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

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 notice was served; if the assessee perceived prejudice, she ought to have objected then. Silence amounts to acceptance. o J.R. Tantia Charitable Trust v. DCIT (Raj HC) — where notice warned that non-response would be treated as “no objection,” silence led the Court to presume no objection and uphold transfer (Paper Book 1 Page

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 notice was served; if the assessee perceived prejudice, she ought to have objected then. Silence amounts to acceptance. o J.R. Tantia Charitable Trust v. DCIT (Raj HC) — where notice warned that non-response would be treated as “no objection,” silence led the Court to presume no objection and uphold transfer (Paper Book 1 Page

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 notice was served; if the assessee perceived prejudice, she ought to have objected then. Silence amounts to acceptance. o J.R. Tantia Charitable Trust v. DCIT (Raj HC) — where notice warned that non-response would be treated as “no objection,” silence led the Court to presume no objection and uphold transfer (Paper Book 1 Page

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 notice was served; if the assessee perceived prejudice, she ought to have objected then. Silence amounts to acceptance. o J.R. Tantia Charitable Trust v. DCIT (Raj HC) — where notice warned that non-response would be treated as “no objection,” silence led the Court to presume no objection and uphold transfer (Paper Book 1 Page

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

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

Section 127 notice was served; if\nthe assessee perceived prejudice, she ought to have objected then. Silence\namounts to acceptance.\nΟ J.R. Tantia Charitable Trust v. DCIT (Raj HC) — where notice warned that\nnon-response would be treated as “no objection,” silence led the Court to\npresume no objection and uphold transfer (Paper Book 1 Page

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

trust. The AO has given the details of the aggregate annual receipt of Rs. 36,05,243/- out of which an amount of Rs. 32,99,012/- was found to be incurred upon charitable activities during the year under consideration. Subsequently, the AO proposed to reopen the assessment by issuing a notice u/s 148 on 16.03.2015. The reassessment framed

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

trust. The AO has given the details of the aggregate annual receipt of Rs. 36,05,243/- out of which an amount of Rs. 32,99,012/- was found to be incurred upon charitable activities during the year under consideration. Subsequently, the AO proposed to reopen the assessment by issuing a notice u/s 148 on 16.03.2015. The reassessment framed

MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR

In the result, appeal of the assessee is allowed

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

charitable trust, had disclosed donations received by it as its income, and claimed exemption u/s. 11. The Assessing Officer, on finding that the assessee was unable to satisfactorily explain the donations and the donors were fictitious persons, held that the assessee had tried to introduce unaccounted money in its books by way of donations and, therefore, the amount

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

M/S. RAGHUVEER METALS INDUSTRIES LTD. ,AJMER vs. ACIT, CENTRAL CIRCLE, ALWAR

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Raghuveer Metals Industries Pvt. Ltd. vs. ACIT • Mercedes Benz

ACIT, ALWAR vs. RAGHUVEER METAL INDUSTRIES PVT. LTD., AJMER

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Raghuveer Metals Industries Pvt. Ltd. vs. ACIT • Mercedes Benz

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

191-197]\n2.35. Ld. AO has invoked provision of section 68 in respect of sales. Section 68\ndeems non income to be income. In the instant case, the credits by way of\nsales are part of trading account of the assessee and provisions of section 68\nare not applicable. It is important to note that section 68 is only applicable

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

Trust. That the Ld. CIT(A) also erred in\nnot allowing the depreciation & did different interpretation\nwhich is not based on earlier order of Higher Authorities.\n6. That the Ld. A.O. grossly erred in charging tax on Charitable\nexpenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld.\nCIT(A) also erred in not considering the ground.\nITA NO.57/JP/2024