SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

272/- as “Amount accumulated or set apart / finally set apart for application to charitable or religious purposes to the extent it 7 SETH R B MOONDHRA MEMORIAL CHAIRTABLE TRUST VS CIT (E)-1, JAIPUR does not exceed 15 per cent. of income derived from property held in trust wholly or in part only for such purposes under section

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

272/- as on 31.03.2009 (A.Y.2009-10). The subjected investment in mutual fund stood at Rs.3,00,00,000/- in the preceding year which decreased to Rs.1,50,00,000/- this year as shown in the Audited Balance Sheet as against that the assessee was having a huge interest free Capital and Reserve & Surplus of Rs.74

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)

charitable trust, had disclosed donations received by it as its income, and claimed exemption u/s. 11. The Assessing Officer, on finding that the assessee was unable to satisfactorily explain the donations and the donors were fictitious persons, held that the assessee had tried to introduce unaccounted money in its books by way of donations and, therefore, the amount

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)

charitable trust, had disclosed donations received by it as its income, and claimed exemption u/s. 11. The Assessing Officer, on finding that the assessee was unable to satisfactorily explain the donations and the donors were fictitious persons, held that the assessee had tried to introduce unaccounted money in its books by way of donations and, therefore, the amount

ASHOK NARIYANI,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, the appeal of the assessee is allowed

charitable trust, had disclosed donations received by it as its income, and claimed\nexemption u/s.11. The Assessing Officer, on finding that the assessee was unable to\nsatisfactorily explain the donations and the donors were fictitious persons, held that\nthe assessee had tried to introduce unaccounted money in its books by way of\ndonations and, therefore, the amount

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

272/-\n21-Dec-18 30-Jan-17\n4.\nDecember, 2016\nRs.45,810/-\n21-Jan-19\n31-Jan-17\n5.\nJanuary, 2017\nRs.52,449/-\n21-Feb-19\n06-Mar-\n17\n6.\nFebruary, 2017\nRs.51,546/-\n21-Mar-19\n24-Mar-\n17\nPayment of Employees Provident Fund (PF)\nS.No.\nMonth of\nDeduction\nAmount Paid\nDue Date of\nPayment\nThe\nactual\ndate

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)

Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] "63. The statements given to the Assessing officer under section 132 (4) have legal force. Unless the retractions are made within a short span of time, supported by affidavit swearing that the contents are incorrect and it was obtained under force, coercion and by lodging

RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORP. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, both set of cross appeals for the respective assessment years are disposed off with above directions

272 ITR 487, Hindustan Zinc Limited in 322 ITR 478 and various other High Courts in Para 14 of the order, allowed the claim of the assessee. 3.7 It was further submitted that the cases relied by the AO are distinguishable on facts. In 284 ITR 69, the donation given to a charitable trust for rehabilitation of earthquake victims

PANKAJ MANI KULSHRESHTHA,JAIPUR vs. ITO, WARD-3(5), JAIPUR

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

Bench: The Hearing.”

section 115BBE of the Income Tax Act by the AO.. Nothing has been filed by the appellant to substantiate his ground of appeal and rebut the finding of the A.O. during the course of appellate proceedings also. It is seen that the appellant is habitual defaulter and did not reply to the appeal notice issued during the course

SMT CHATRU BAI,JAIPUR vs. ITO, KOTA

272/- as per sale deed and consideration received and the assessee further claimed deduction u/s 54B of Rs.20,19,540/-. The Investment is made in the name of her sons and copy of sale deed are placed at pages 12 to 43 of the paper book. The ld.AR of the assessee stated that the assessee is a very old illiterate