ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

Section 11 of the Act made by the Appellant Trust Towards the charitable objects of the Appellant Trust. 8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing various expenditures incurred by Appellant Trust in entirety. 9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

Section 11 of the Act made by the Appellant Trust Towards the charitable objects of the Appellant Trust. 8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing various expenditures incurred by Appellant Trust in entirety. 9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerrred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the case

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

Section 11 of the Act\nmade by the Appellant Trust Towards the charitable objects of the Appellant Trust.\n8. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nermed in not allowing various expenditures incurred by Appellant Trust in entirety.\n9. Under the facts and circumstances of the 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 trust. 11. The interest charged u/s 234A, 234B and 2340 is bad in law and bad on facts. 12. The appellant crave liberty to add, amend, alter, modify, or delete any of the ground of appeal on or before its hearing before your honour.” 3.1 At the outset of hearing, the Bench observed that there is delay

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 trust. 11. The interest charged u/s 234A, 234B and 2340 is bad in law and bad on facts. 12. The appellant crave liberty to add, amend, alter, modify, or delete any of the ground of appeal on or before its hearing before your honour.” 3.1 At the outset of hearing, the Bench observed that there is delay

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)

234A & 234B as per ITNS-150 issued, which was considered to be part of the order dated 30.11.2017. Furthermore, a demand notice under section 156 was issued in pursuance of the aforesaid order raising the demand of Rs. Rs. 12,81,870/- against the assessee. 6. That, the aforesaid order dated 30.11.2017 passed by the ld. ITO, Behror, was challenged

PANCHAYTI DHARAMSHALA KASERAN TRUST,JAIPUR vs. ITO WARD EXEMPTION, JAIPUR, JAIPUR

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

234A, B and C was contrary to the provisions of law. 8. In the present case, the appellant trust has claimed to be formed for the purpose of public charitable activities and registered with Devasthan Vibhag under the Rajasthan Public Trust Act 1959 and since 1970, it is regularly filing its return of income. However, no details are provided whether

RAJASTHAN OPHTHALMOLOGICAL SOCIETY, JAIPUR,JAIPUR vs. ITO , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. M.L. MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

charitable purposes, and Form 10 was filed within the prescribed time, further the assessee has complied with the conditions laid down in Section 11(2) of the Act as well as rightly deposited the amount in Schedule Bank as per Section 11(5)(iii) of the Act. This amount was lying in the appellant’s bank account with a Scheduled

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

charitable trust and not incurred for business purpose. The disallowance so made and confirmed by the ld. CIT(A) is contrary to the provision of law and hence, kindly be deleted in full 3.2. Rs.2,45,919/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of interest

SCHOLAR'S EDUCATION TRUST OF INDIA,602-A, TRIMURTY DAVE APARTMENT, JAI SINGH HIGHWAY MARG, BANI PARK, JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

234A, u/s 234B, u/s 234C and u/s Scholar’S Education Trust of India vs. CIT(E) 234D and interest withdrawn u/s 244A as per ITNS 150 issued which is part of this order. Necessary forms and demand notice issued. The assessee has furnished inaccurate particulars of income therefore, penalty proceedings u/s 270A