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.

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts as the number of audience

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.

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts as the number of audience

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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

trusts. It is the contention of the assessee that the sole basis of declining exemption was that there was huge surplus earned by the assessee in respect of one-day international match held ITO Vs. Rajasthan Cricket Association. between India and Pakistan. It is the contentions of the assessee that a match between India and Pakistan always generates higher receipts

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:

charitable purposes. ii. Part of the amount has been collected by way of levy of Urban Tax, land conversion charges etc. which JDA is entitled to levy and collect on account of their being “Local Authority” having statutory authority for levy and collection of such fee, taxes, duties etc. and out of which a part amount has to be given

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)

charitable purposes. ii. Part of the amount has been collected by way of levy of Urban Tax, land conversion charges etc. which JDA is entitled to levy and collect on account of their being “Local Authority” having statutory authority for levy and collection of such fee, taxes, duties etc. and out of which a part amount has to be given

RAJASTHAN MEDICAL RELIEF SOCIETY,ADMINISTRATIVE BLOCK vs. ITO EXEMPTION WARD, CR BUILDING

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 11 & 12. Not only that, even the dead line extended by the board was up to 365 days whereas in this case delay is much beyond. Thus, the same is rightly denied to the assessee by the CPC. 8. We have heard the rival contentions, perused the material placed on record. The ld. AR of the assessee placed

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 :

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

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

200-11. Consequently, the assessee is not entitled to exemption under 11 M/s.Tirupati College of Technical Education Society vs LD. CIT( Exemption), Jaipur this section w.e.f. 2010-11. Therefore, the approval granted vide Notification No. 18/2010-11 endorsed vide letter No. CCIT/Addl.CIT (Hqrs)/JPR/10(23C)(vi)/10-11/30-49 dated 23/25.11.2010 from A.Y. 2010-11 and onward is hereby withdrawn.’’ 4.2 During

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)

200 (SC) (iv) Vedbai v/s Shantaram Baburam Patil & Others (2002) 253 ITR 798 (SC) (v) Collector, Land & Acquisition v/s Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: The legislature has conferred the power to condone

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

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

200) in respect of the same assels, once under section 35 and, again by way of depreciation under section 32). If and to the extent that there is any anomaly or contrary view possible on a construction of section 35, we recommend that the law should be clarified to provide that no depreciation under section 32 shall be allowable

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

200) in respect of the same assels, once under section 35 and, again by way of depreciation under section 32). If and to the extent that there is any anomaly or contrary view possible on a construction of section 35, we recommend that the law should be clarified to provide that no depreciation under section 32 shall be allowable

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

200) in respect of the same assels, once under section 35 and, again by way of depreciation under section 32). If and to the extent that there is any anomaly or contrary view possible on a construction of section 35, we recommend that the law should be clarified to provide that no depreciation under section 32 shall be allowable