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.

3). Since, the registration has been granted by the order of ITAT Jaipur Bench in ITA N0. 544/JP/2013 dated 09.06.2016 and also upheld by Honorable Rajasthan High Court, at this juncture the issue is covered in favor of the Assessee. 5. On the other hand, the Ld AR mentioned the detailed facts of the case and relevant decisions of this

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.

3). Since, the registration has been granted by the order of ITAT Jaipur Bench in ITA N0. 544/JP/2013 dated 09.06.2016 and also upheld by Honorable Rajasthan High Court, at this juncture the issue is covered in favor of the Assessee. 5. On the other hand, the Ld AR mentioned the detailed facts of the case and relevant decisions of this

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

3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this case

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

3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this case

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

3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this case

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

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

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

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (Supreme Court) held that ‘The jurisdiction under

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

200/- only. The source of the cash is claimed to have been generated as per cash book was out of the alleged cash sale proceeds which was shown to have risen drastically from the month of October, 2016 till 8th November, 2016 in comparison to corresponding months of the FY 2015-16 as well as earlier month

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)

3. Social Security Scheme of GICEA vs CIT (Exemption) 147 Taxmann.com 283 (Gujarat). Wherein the courts have held the assessee trust having substantially satisfied conditions for availing exemption u/s 11 of the IT Act, 1961, it should not be denied exemption merely on bar of limitation especially when legislature had conferred wide discretionary powers to condone such delay in filing

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

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

3), (2016) 288 CTR 579 (Gujarat)" (Emphasis Supplied) The Hon'ble Rajasthan High Court in this case further held as under, "In view of the law discussed above, it must be held that statement recorded under Section 132(4) of the Act and later confirmed in statement recorded under Section 131 of the Act, cannot be discarded simply by observing

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

Trust vs. DCIT (EXEMPTION)ITA No.\n3909/Mum/201928th December, 2020(2021) 209 TTJ 0409 (Mumbai)\ndelivered by the honble President and vice president as under:\n\"20. Undoubtedly, the expression used in Explanation 2 to Section 263\nis \"when Commissioner is of the view,” but that does not mean that the\nview so formed by the Commissioner is not subject

PRATIMA PANWAR,JAIPUR vs. I.T.O, WARD 3(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him.

Charitable Trust and MJRP University. In consideration she is drawing salary of Rs. 27500/- per month from Trust and Rs. 27,500/- from University during the financial year 2016-17. She has been filing her income tax return regularly for almost lat 15 years at PAN AKCPP2010P declaring her income of whatsoever nature, She hasfiled her ITR for the assessment

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