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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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.

Trust v. CIT [1998] 230 ITR 636/96 Taxman 635 which was rendered in context of section 11 while discussing the principle of accumulation and utilization of surplus for educational purposes in para 19 of its order as under: "...9. In the present case, the assessee is not claiming any benefit u/s 11(2) as it cannot, because in respect

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

charitable object of the trust was the imparting of education which falls\nu/s.2(15) of the Act. The newspaper business was incidental to the attainment\nof the object of the trust, namely that of imparting education and the profits of\nthe newspaper business are utilized by the trust for achieving the object of\nimparting education. In this case, there

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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

Section 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

section 11 and 12 is also not eligible to the appellant on account of misuse of the trust structure for non- chartiable/personal benefits. (viii) In view of the detailed discussion the appellant is not entitled to exemption benefit regarding the money collected as dharmada and thus not entitled to relief on this ground and the appeal of the appellant

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

194(All) . The Punjab and Haryana High Court in Nathu Ram Shiv Narayan vs. CIT (1982) 134 ITR 625(P&H) , has held that the definition of charitable purpose in s. 2(15) of the Act was of a very wide amplitude. The donations made by the assessee did not involve any process or carrying on of any activity

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

194(All) . The Punjab and Haryana High Court in Nathu Ram Shiv Narayan vs. CIT (1982) 134 ITR 625(P&H) , has held that the definition of charitable purpose in s. 2(15) of the Act was of a very wide amplitude. The donations made by the assessee did not involve any process or carrying on of any activity

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

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

Trust, because that are charitable organisation and the advance was given for educational and social purpose. Therefore no interest was charged on such advances. However, it appears that the ld. CIT(A) has not at all paid any attention to the submission. It is submitted that there can’t be any notional interest as held in the case of Shoorji

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

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), 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)

194 and it earned interest income from deposits in Co-operative bank at Rs. 82,084.It is 14 Seth Badri Prasad Ummedi Devi Paropkari Trust further written that as the assessee has not filed return of income, the above mentioned income has escaped assessment as per section 147. It is further noted that notice u/s 148 was issued

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

Section 4 of the Indian Partnership Act 1932 also support this contention. Thus, the 'partnership firm' and partners have been collectively seen and the distinction between the two was removed in the judicial precedents even for taxation purposes. 6.2.3 On the other hand, interest paid on borrowed capital u/s 36(1)(iii) presupposes a transaction between two independent entities, which

GOYAL GUMS PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE-2, JAIPUR

In the result, the matter is set aside to the file of the ld

Bench: The Ld Cit(E). Thereafter After Seeking Necessary Information & Documentation, The Ld. Cit(E) Has Held That The Activities Of The Assesse-Society Are Not Charitable In Nature & Therefore, Registration U/S 12Aa Of The Act Was Rejected. Against The Said Order, The Assessee Society Is In Appeal Before Us.

trust.” 2. Briefly the facts of the case are that the assessee society has moved an application for seeking registration U/s 12AA of the Act on 15.01.2019 before the ld CIT(E). Thereafter after seeking necessary information and documentation, the ld. CIT(E) has held that the activities of the assesse-society are not charitable in nature and therefore, registration