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\nerrred 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

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

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\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 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

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

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

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 the date

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

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)

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 r.w. sec. 274 of the IT Act, 1961, are initiated separately

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