M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Smt. Rooni Paul (Addl.CIT) & Shri B.K. Gupta (CIT-DR) fu/kZkfjrh dh vksjls@Assesseeby : Shri Shyam Lal Agarwal (CA) & Shri Tarun Agarwal (CA) lquokbZ dh rkjh[k@Date of Hearing : 08/10/2020 ?kks"k.kk dh rkjh[k@Date of Pronouncement: 25/11/2020. vkns'k@ORDER PER: VIKRAM SINGH YADAV, A.M. These

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Smt. Rooni Paul (Addl.CIT) & Shri B.K. Gupta (CIT-DR) fu/kZkfjrh dh vksjls@Assesseeby : Shri Shyam Lal Agarwal (CA) & Shri Tarun Agarwal (CA) lquokbZ dh rkjh[k@Date of Hearing : 08/10/2020 ?kks"k.kk dh rkjh[k@Date of Pronouncement: 25/11/2020. vkns'k@ORDER PER: VIKRAM SINGH YADAV, A.M. These

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Smt. Rooni Paul (Addl.CIT) & Shri B.K. Gupta (CIT-DR) fu/kZkfjrh dh vksjls@Assesseeby : Shri Shyam Lal Agarwal (CA) & Shri Tarun Agarwal (CA) lquokbZ dh rkjh[k@Date of Hearing : 08/10/2020 ?kks"k.kk dh rkjh[k@Date of Pronouncement: 25/11/2020. vkns'k@ORDER PER: VIKRAM SINGH YADAV, A.M. These

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@Assessee by : Shri Shyam Lal Agarwal, CA lquokbZ dh rkjh[k@ Date of Hearing : 24.03.2022. ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 21/06/2022. vkns'k@ ORDER PER SANDEEP GOSAIN, J.M. These are three appeals filed by the Revenue against

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@Assessee by : Shri Shyam Lal Agarwal, CA lquokbZ dh rkjh[k@ Date of Hearing : 24.03.2022. ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 21/06/2022. vkns'k@ ORDER PER SANDEEP GOSAIN, J.M. These are three appeals filed by the Revenue against

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@Assessee by : Shri Shyam Lal Agarwal, CA lquokbZ dh rkjh[k@ Date of Hearing : 24.03.2022. ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 21/06/2022. vkns'k@ ORDER PER SANDEEP GOSAIN, J.M. These are three appeals filed by the Revenue against

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

j) any sum payable by way of income-tax, super-tax, interest, penalty or otherwise under the repealed Act may be recovered under this Act, but without prejudice to any action already taken for the recovery of such sum under the repealed Act; (k) any agreement entered into, appointment made, approva l given, recognition granted, direction, instruction, notification, order

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

J. Ruling in favour of Development Authorities We would also like to rely upon various judgments of Hon'ble High Courts and Hon'ble Tribunals, on the matter of registration under section 12A and non-applicability of proviso to Section 2(15) of the I.T. Act passed in favour of the Development Authorities. The copy of order of Honourable Coordinate

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:

27-10-2010 the assessee. Reply is not acceptable. The expenditure on Shala SwasthyaKaryakrama is not as per object of the Trust. Yes, the expenditure is of public utility, but it is application of income. It cannot be termed as incurred towards its objects or for earning income. Besides the expenditure is capital in nature. Hence, the expenditure is disallowed

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)

27-10-2010 the assessee. Reply is not acceptable. The expenditure on Shala SwasthyaKaryakrama is not as per object of the Trust. Yes, the expenditure is of public utility, but it is application of income. It cannot be termed as incurred towards its objects or for earning income. Besides the expenditure is capital in nature. Hence, the expenditure is disallowed

MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

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

2), only if it is established in India for a charitable purpose and it fulfils. ” From the plain reading of above section, it is amply clear that benefit u/s 80G can be given only to the charitable organization. It is important to mention here that section 11 to 13 are applicable for charitable or religious or charitable and religious organisation

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA jktLo dh vksj ls@Revenue by: Shri Sanjay Dhariwal. CIT lquokbZ dh rkjh[k@Date of Hearing : 09/02/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 11 /03/2022 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee trust

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.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

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.

charitable objects of the Appellant Trust. 5. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the allowing the depreciation alternatively claimed by the Appellant. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

j. "Appellant craves the right to add, alter or amend any grounds of appeal before the Hon. ITAT in the interest of justice." 3. The fact as culled out from the records is that the assessee is registered as a society under the Registration on Societies Act, 1958. The assessee is also registered u/s 12AA of the Act, 1961 vide

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Praveen Saraswat (CA) jktLo dh vksj ls@ Revenue by : Sh. Ajay Malik (CIT) lquokbZ dh rkjh[k@ Date of Hearing : 02/08/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 12/09/2023 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

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

J R Tantia Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

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

J R Tantia Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed

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 :

2) of the Act. 28. Petition, therefore, fails and is accordingly rejected. No order as to costs.” It was the bounded duty of the assessee to appear before the statutory authorities as and when called for. explain her stands as held .J. R. Tantia Charitable Trust vs. Deputy Commissioner of Income Tax & Ors. (Rajasthan High Court, Jodhpur, Paper Book