ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

197 (Chennai) (v) Hon’ble ITAT Ahmedabad Bench in the case of Gujarat Cricket Association vs DIT [2012] 19 ITR 520 (Ahd.) 2.4 Attention is drawn towards provisions of section 13(8) inserted by Finance Act, 2012 w.r.e.f. 1st April, 2009 which makes it clear that existing registration cannot be withdrawn on account of applicability of proviso to section

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

charitable trust. The copy of the order served on the assessee was misplaced and thereafter it was found and sent to the counsel for preparing the appeal and then the appeal was prepared and filed before the Tribunal and in that process the delay of 38 days occurred. The delay of 38 days was condoned by the Apex Court

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 :

197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available

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 :

197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available

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 :

197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available

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 :

197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available

M/S JYOTI VIDYAPEETH TRUST,JAIPUR vs. CIRCLE (EXEMPTION) JAIPUR, JAIPUR

Appeals are hereby dismissed

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

charitable organization, and that the assessee had incorrectly claimed in its submission dated 22.03.2023 that there are regulations applicable for determining salary of teaching facilities. Learned CIT(A) also observed that the assessee was not abiding by the relevant regulations prepared by Rajasthan Government as regards payment of salary to the teaching staff. 14. Ultimately, Learned

M/S JYOTI VIDYAPEETH TRUST,143, GOMEZ DEFENCE COLONY, VAISHALI NAGAR, JAIPUR vs. CIRCLE (EXEMPTION), , JAIPUR

Appeals are hereby dismissed

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

charitable organization, and that the assessee had incorrectly claimed in its submission dated 22.03.2023 that there are regulations applicable for determining salary of teaching facilities. Learned CIT(A) also observed that the assessee was not abiding by the relevant regulations prepared by Rajasthan Government as regards payment of salary to the teaching staff. 14. Ultimately, Learned

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

197 Taxman 435 (Del) distinguished” (vii) Anand Shankar Mittal v/s DCIT (2010) 34 DTR 589 (JP Trib) (DPB 9- 19) Therefore, in view of the above, it is humbly prayed that Ld. CIT(A), may be pleased to kindly allow the present application and condone the delay of 640 days occurred in filing the aforesaid Appeal, and direct the listing

ICG-IISU ALUMNAE ASSOCIATION-BANDHAN,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes as indicated hereinabove

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

trust has been formed only for the benefit of a particular community only. Further, we also agree with the Counsel for the assessee that this aspect should be considered at the time of grant of exemption under Section 11 of the Act and the provisions of Section 13 should not be invoked at time of grant of registration under Section

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

Charitable Trust vs. ITO (Supra), the Hon’ble Madras High Court has condoned the delay of 1631 days in filing the appeal before the Tribunal against the order of ld. CIT(A) refusing registration u/s 12AA of the Act. In that case, the Hon’ble High Court has held that in dealing with the matter, not only the period

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

Charitable Trust vs. ITO (Supra), the Hon’ble Madras High Court has condoned the delay of 1631 days in filing the appeal before the Tribunal against the order of ld. CIT(A) refusing registration u/s 12AA of the Act. In that case, the Hon’ble High Court has held that in dealing with the matter, not only the period

ASHOK NARIYANI,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, the appeal of the assessee is allowed

197 (Three Judge bench Hon'ble Apex court order)\nin context of income tax law has held that “.... Further, the notice alleged that the\napparent consideration of the transaction between the appellant and the transferor was\nlow based on the sale instance mentioned thereon. To be able adequately to respond to\nthat allegation, it was necessary for the appellant

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

197 TTJ (Jp) 659 and Hon'ble Apex court in\nthe case of CIT vs. Alom Extrusions Ltd. (2009) 227 CTR 417 (SC) also\nheld so.\n5. The above decisions were binding upon the AO even if the\ndepartment might have filed SLP in absence of any stay granted over\nthe operation of the said judgments. Thus

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

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

197 CTR 536 (Gujarat), The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. Shri Devendra Kumar Choudhary, 2-5-10 to 2-S-18. Basant Vihar, Bhilwara, ITA No 828/JP/16, Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.), Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax (2008) 174 Taxman 466 (Gujarat), Commissioner of Income

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

197 CTR 530 (Gujarat), The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. Shri Devendra Kumar Choudhary, 2 S-10 to 2-5-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16, Commissioner of Income Tax Vs. Ashok Kumar Soni (2007) 291. ITR, 172 (Raj.); Kailashben Manharial Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat): Commissioner of Income

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

197 CTR 536\n(Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs.\nShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA\nNo. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291,\nITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax,\n(2008) 174 Taxman 466 (Gujarat); Commissioner