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

1)(b) of the Income Tax Act w.e.f. 03.08.2016. 3. It was submitted that the assessee trust filed its return of income for the first time for AY 2011-12 on 30.09.2011 declaring Nil income after claiming refund of Rs.26,42,430/- being tax deducted at source on the arrears of rent of Rs.2,64,24,302/- received during

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

271(1)(c) may kindly be deleted. 4. The petitioner craves the right to add, alter or in any way amend the grounds of appeal at or before the hearing.” The assessee has also raised additional grounds of appeal and the same is reproduced as under: “1. That the impugned order dated 22.03.2019 passed by the ld. Pr. CIT(Central

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

271(1)(c) r/w 274 are initiated separately 3.3 Revocable Trust:- On perusal of the trust deed it is noticed that in the trust deed there is no clause which can justify the recoverability of the trust as such the trust is held to be a revocable trust which is not eligible to become public/charitable trust and accordingly the assessee

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)

Sections 271(1)(b), 271(1)(c), and 274 cannot be mechanically appended to an arbitrary and procedurally flawed assessment order. Since the main proceedings conducted by the ITO lack legal and factual sanctity, the consequent penalty proceedings are also rendered invalid and untenable in law. Such mechanical initiation of penalty proceedings not only violates the statutory provisions but also

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

271(1)(c) of the IT. Act, 1961 are initiated separately for concealment and furnishing of inaccurate particular of income." Since it is well known fact that in order to claim the exempted income under section 11(2) of the I.T. Act, 1961, it is mandatory for the trusts to file Form No. 10. During the course of assessment proceedings

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 :

271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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

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

271(1)(c) of the Act\n13. The appellant craves leave to add, amend, alter, revise and modify any of\nthe grounds of appeal on, before or in the course of hearing of the appeal.\n4. Succinctly, the facts as culled out from the records are that a Search\n& Seizure action u/s 132 of the Income

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

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

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

271(1)(c) may not be initiated in respect of such investment, however, he has not issued any show-cause for invoking provisions of section 69 of the Act or has called for any Explanation of the assessee regarding the nature and source of such investment. In fact, the assessment order so passed by the Assessing officer is silent about

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)

271(1)(c) may not be initiated in respect of such investment, however, he has not issued any show-cause for invoking provisions of section 69 of the Act or has called for any Explanation of the assessee regarding the nature and source of such investment. In fact, the assessment order so passed by the Assessing officer is silent about

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

b), the auditor's responsibility is to report the details of the contributions, rather than the disallowance amount or any late payments made to the respective funds. The Ld. AO (CPC) merely compared the due dates of payment and the actual dates of payment during the processing of the income tax return, and any discrepancy between these dates was presumed

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

trusts. The ITO. however, rejected the assessee's claim for deduction of the donations under section 80G. The Tribunal held that the expression 'sums' occurring in section 80G did not include any donation made in kind in the shape of shares. On a reference, the High Court agreed with the view taken by the Tribunal. On appeal by certificate under

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

trusts. The ITO. however, rejected the assessee's claim for deduction of the donations under section 80G. The Tribunal held that the expression 'sums' occurring in section 80G did not include any donation made in kind in the shape of shares. On a reference, the High Court agreed with the view taken by the Tribunal. On appeal by certificate under

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

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

B" (TM) in the case of JCIT Vs. Tractors & Farm Equipments Ltd., (2007) 104 ITD 149(Chennai) (TM) where the Third Member agreeing with the view of the Accountant Member and after deliberating upon the decision in the case of Srinvasa Charitable Trust Vs. DCIT, (2006) 280 ITR 357 (Madras), Vedabai alias Vaijayanatabai Baburao Patil Vs. Shantaram Baburao Patil(supra

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

trusts. The\nITO. however, rejected the assessee's claim for deduction of the donations\nunder section 80G. The Tribunal held that the expression 'sums' occurring in\nsection 80G did not include any donation made in kind in the shape of shares.\nOn a reference, the High Court agreed with the view taken by the Tribunal. On\nappeal by certificate under

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

271(1)(c) of the Income Tax Act, 1961. 9. That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal. 5. Succinctly, the facts as culled out from the records are thatsearch and seizure operations under section 132(1) of the Actwere

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), JAIPUR

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

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

B-371, Malviya Nagar at Malviya Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKTS0783N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dheeraj Borad, C.A. jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT-VH a lquokbZ dh rkjh[k@ Date of Hearing : 03/02/2025 mn?kks"k.kk dh rkjh

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

In the result, the appeals of the Revenue is dismissed

1 and 2 of the paper books which are reproduced as under:- ITA No. 268 to 271 & 275 /JP/2022 Rajasthan Road Transport Corporation The ld. AR for the assessee has relied upon a circulars No. 11 of 2002 dated 19.12.2008 which is related to second definition of charitable Trust u/s 2(15) of the Income Tax Act, 1961. The relevant