Search: charitable trust

10 results for “charitable trust”+ Section 220clear

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Section 12A9 Section 1478 Section 69A7 Addition to Income7 Section 143(3)6 Section 1445 Section 1514 Section 104 Section 2344 Exemption4 Condonation of Delay3 Limitation/Time-bar3

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

ITA 1134/JPR/2024[2014-15]Status: DisposedITAT Jaipur18 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Gatum Singh Choudhary (JCIT)

Section 143(1)

charitable or religious institutions MMR is to be applied only on the income as per section 13(1)(c) or section 13(1)(d) of the Income Tax Act, 1961. Therefore the intimation of CPC may be modified by instructing for charging tax in parallel to individuals and not on MMR and oblige.” 8. Ld. AR of the assessee submitted

RAJASTHA GAU SEWA SANGH,JAIPUR vs. ITO, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 113/JPR/2014[2009-10]Status: DisposedITAT Jaipur05 Feb 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 748/Jp/2015 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 (U/S 254/12Aa(1)(B)Of I.T. Act 1961) Cuke M/S. Rajasthan Gau Seva Sangh The Cit(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 113/Jp/2014 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke M/S. Rajasthan Gau Seva Sangh The Ito Vs. Durgapura, Tonk Road, Jaipur Ward- 6(2),Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal, Ca & Shri O.P. Agarwal, Ca Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/12/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm These Two Appeals By The Assessee Are Directed Against The Order Dated 11-09-2015 Of Ld. Cit(Exemptions), Jaipur Passed U/S 12Aa(1)(B) Of The Act As Well As Order Dated 17-12-2013 Of Ld. Cit(A)-Ii, Jaipur

For Appellant: Shri Manish Agarwal, CA and Shri O.P. Agarwal, CAFor Respondent: Shri B.K. Gupta, CIT-DR

Section 11Section 12ASection 12A(1)(a)Section 12A(1)(b)Section 143(3)Section 2(15)Section 254

charitable activities in the nature of ‘Environment Protection’’. The ld. CIT (Exemptions) has passed the impugned order on the ground that the purchase and sale of milk, milk product, cattle feed etc. does not come under the object of the assessee trust. Further, ld. CIT (Exemptions) has failed to appreciate the purpose of attainment of main objects

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

220 (P&H) and Travancore Cements Ltd.\nvs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no\nlonger good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

MOHD. CONST. CO.,KOTA vs. ADDL. CIT, KOTA

ITA 649/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 Jan 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri Rajendra Jha (Addl. CIT)

Section 145(3)Section 44A

Section 145 pleased by quashed. 5.1 On merits, alternatively and without prejudice to above submissions on merits, it was submitted that no addition at all was called for in view of the following facts and submissions: M/s Mohd. Const. Co., Kota Vs. Addl. CIT, Range-1, Kota. It is submitted that even invoking of Sec. 145 does not confer blind

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

ITA 928/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Jan 2025AY 2017-18

Bench: Him.

For Appellant: Shri Rohan Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR (Th. V.C.)

Section 143(3)Section 68

220/- 1,35,000/- 3/11/2016 25,72,205/- 1,50,000/- 5/11/2016 29,76,815/- 5,90,000/- 7/11/2016 26,71,165/- 1,10,000/- 8/11/2016 53,10,622/- - 13/11/2016 53,10,622/- 50,00,000/- Ld. AO from the above chart observed that despite having a considerable amount of cash in hand on different dates, assessee had deposited

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

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19

For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)

Section 115BSection 132(4)Section 69A

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

KAMAL SINGH,BHARATPUR vs. ITO WD 1, BHARATPUR, BHARATPUR

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

ITA 1106/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18

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

For Appellant: Shri Rajesh Malhotra, CA (Thru: VC)For Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 144Section 250Section 250(6)Section 282Section 69A

Trust, Sector-9, Faridabad, 2431, Faridabad, Sector-7, SO Faridabad, Haryana Vs. CIT Exemption, Chandigarh (Appellant) (Respondent)has held as under:- 5. We find that main grievance of the assessee is that the notice calling for certain details issued by the Id CIT(E) were uploaded only in the income tax e filing portal and the same were not sent

HINDUSTAN SALES INDUSTRIAL CORPORATION,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 94/JPR/2022[2016-17]Status: HeardITAT Jaipur10 Oct 2022AY 2016-17

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri Sanjay Dhariwal, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263

220 ITR 657 (Mad) (b) Hon'ble Supreme Court in the case of Tara Devi Agarwal vs. CIT [(1973) 88 ITR 323] in which Hon'ble court stated that where a stereotype order is passed, which simply accepts what the assessee has said in the return and fails to make enquiries which are called for in the circumstances

RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORP. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, both set of cross appeals for the respective assessment years are disposed off with above directions

ITA 380/JPR/2017[2013-14]Status: DisposedITAT Jaipur29 Mar 2018AY 2013-14

For Appellant: Shri P C ParwalFor Respondent: Shri Varindar Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 115JSection 14ASection 80I

charitable trust for rehabilitation of earthquake victims was held as not incurred for the Rajasthan State Industries Development & Investment Corp. Ltd. purpose of the business. Similarly, expenditure incurred for running training camps for budding cricketers was held as not incurred for the purpose of business in 2011-TION-250-ITAT-Madras. In 242 ITR 458, articles given to the members