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 :

3) of Section 127 provides that nothing contained in sub-section (1) or subsection (2) shall be deemed to require giving of any such opportunity where the transfer is from any Assessing Officer NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined to another and offices of all such officers are situated in the same city, locality or place. Sub-section

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 :

3) of Section 127 provides that nothing contained in sub-section (1) or subsection (2) shall be deemed to require giving of any such opportunity where the transfer is from any Assessing Officer NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined to another and offices of all such officers are situated in the same city, locality or place. Sub-section

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 :

3) of Section 127 provides that nothing contained in sub-section (1) or subsection (2) shall be deemed to require giving of any such opportunity where the transfer is from any Assessing Officer NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined to another and offices of all such officers are situated in the same city, locality or place. Sub-section

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 :

3) of Section 127 provides that nothing contained in sub-section (1) or subsection (2) shall be deemed to require giving of any such opportunity where the transfer is from any Assessing Officer NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined to another and offices of all such officers are situated in the same city, locality or place. Sub-section

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

3) of Section 127 provides that nothing contained in sub-section (1) or\nsubsection (2) shall be deemed to require giving of any such opportunity where\nthe transfer is from any Assessing Officer NEUTRAL CITATION\nC/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined to another and offices\nof all such officers are situated in the same city, locality or place. Sub-section

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

226 of the Constitution. The State of Bihar as well as the State Board of Religious Trusts went in appeal before the Supreme Court. The Court, speaking through Das, J., held as under (CLC 1-15): "In order to determine the question whether an endowment is public or private, the cardinal point to be decided is whether

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

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

226(3) of the Act attached the current account of the appellant with Karnataka Bank, M.I. Road, Jaipur and saving bank account with UCO Bank, Tonk Road, Jaipur. These sequence of events clearly establish that the appellant has not come forward with clean hands while making application for condonation of delay. (iii) Further, the appellant has not brought on record

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

226 vs 300). It also provides concessional fares to freedom fighters, various patients, students etc. in fact the assessing officer also noted that activities of the corporation are definitely charitable in nature (Para 3). As far as dominant object of the corporation is concerned, it can definitely be held that it does not carry on any business for profit except

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

226 vs 300). It also provides concessional fares to freedom fighters, various patients, students etc. in fact the assessing officer also noted that activities of the corporation are definitely charitable in nature (Para 3). As far as dominant object of the corporation is concerned, it can definitely be held that it does not carry on any business for profit except

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

226 vs 300). It also provides concessional fares to freedom fighters, various patients, students etc. in fact the assessing officer also noted that activities of the corporation are definitely charitable in nature (Para 3). As far as dominant object of the corporation is concerned, it can definitely be held that it does not carry on any business for profit except

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

226 vs 300). It also provides concessional fares to freedom fighters, various patients, students etc. in fact the assessing officer also noted that activities of the corporation are definitely charitable in nature (Para 3). As far as dominant object of the corporation is concerned, it can definitely be held that it does not carry on any business for profit except

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

226 vs 300). It also provides concessional fares to freedom fighters, various patients, students etc. in fact the assessing officer also noted that activities of the corporation are definitely charitable in nature (Para 3). As far as dominant object of the corporation is concerned, it can definitely be held that it does not carry on any business for profit except

ARUN KUMAR PALAWAT,JAIPUR vs. PR CIT, JAIPUR-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

3) is erroneous so far as prejudicial to the interest of revenue. In view of the above submission, facts of the case, CBDT’s instructions and decided case laws it is grossly wrong, unjustified and bad in law in holding the view that the assessment order is erroneous insofar as it is prejudicial to the interest of the Revenue

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

In the result, the appeal of the assessee is allowed

226(Gau.) also refer,Saw Pipes\nLtd v/s Add. PR. CIT 94 TTJ 1036(Del) Also refer Malabar Industrial\nCo. Ltd. v/s PR. CIT 159 CTR(1)(SC), PR. CIT v/s Rayn Silk Mills 221\nITR 155(Guj.).\n6. The assessee has also filed the affidavit of the tenant (PB 39-40) where\nhe has clearly stated that

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

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

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129 (Raj )wherein it was held as under: 16 SMT. GAYATRI DEVI VS PR.CIT (CENTRAL), JAIPUR “The error envisaged by section 263 was not one which depended on possibility or the guess work but it should be actually an error either of fact or law. Unless the Commissioner categorically says that there

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

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

226 CTR (All) 606 : (2009) 29 DTR (All) 160 wherein this Court has held that : "Regarding cancellation of registration which was granted on 1st April, 1999 under s. 12A of the Act, it is true that there was no express provision in s. 12A of the Act for cancellation of the Registration. The applicability of s. 21 of the General

SHRI RADHA GOVIND LASHKARI,JAIPUR vs. PCIT-2, JAIPUR

In the result, this 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 Hon’ble Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (SC) held that ‘The jurisdiction

MINISTRY OF COMPASSION INDIA,JAIPUR vs. COMMISSIONER OF INCOME TAX- EXEMPTIONS, JAIPUR

In the result, both the appeals are allowed for statistical purposes

3. During the course of hearing, the ld. AR submitted that for grant of registration u/s 12AA, the ld CIT, as per sub-section (1) of section 12AA is required to satisfy himself about the objectives of the trust and the genuineness of its activities. Therefore, the CIT has incorrectly referred to section 12AA(4) inserted w.e.f. 01.10.2014 which provides

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

charitable trust, had disclosed donations received by it as its income, and claimed exemption u/s. 11. The Assessing Officer, on finding that the assessee was unable to satisfactorily explain the donations and the donors were fictitious persons, held that the assessee had tried to introduce unaccounted money in its books by way of donations and, therefore, the amount