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

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

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

234B is illegal.” 2.1. Apropos Ground Nos. 1 to 3 of the assessee, brief facts of the case are that the assessee trust is engaged in running of the temple of Bhagawan Krishana in the name of Krishna Parnami Mandir. The assessee trust, during the year under consideration, earned income from let out of immovable property and interest income

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 (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

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,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

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 (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

LALITA DEVI SABOO CHARITABLE TRUST ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

234B is bad in law and bad on facts. 2.1 Brief facts of the case are that the assessee is a charitable trust which is registered u/s 12A(a) of the Income Tax Act. The assessee electronically filed its return of income for the year under consideration declaring total income at Rs. Nil. The case of the assessee trust

KINKINI,BHILWARA,BHILWARA vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

Section 250 of the Income Tax Act, 1961, (hereinafter referred to as “Act”). 2. The grounds raised by the assessee read as under:- 1. The impugned order passed u/s 143(1) of the Act dated 19.12.2024 is bad in law and on facts of the case, for want of jurisdiction and for various other reasons and hence the same

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)

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

234B and 234C, 234D. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 4. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before