DEPUTY COMMISSIONER OF INCOME TAX (E), CIRCLE, JAIPUR vs. MAHATMA GANDHI CHARITABLE SOCIETY FOR EDUCATION AND RESEARCH, JAIPUR

In the result, the appeal filed by the Revenue is partly allowed for Statistical purposes with no order as to cost

trust is not liable to be taxed at MMR but 9 The DCIT (Exemptions) Circle – Jaipur vs Mahatama Gandhi Charitable Society for Education and Resarch, Jaipur only the relevant part of the income which violates sec 13 attracts the MMR. We also found support from the decision in the case of DCIT vs Working Women’s Form (2015) 235 Taxman

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

charitable activities. (iii) in holding that the Assessee is carrying our non-genuine activities. (iv) in invoking Section 40A(3) against the Appellant. 9. The appellant craves leave to add, amend and modify all or any ground of appeal on or before the date of hearing." 3. Succinctly, the fact as culled out from the records is thatin the case

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

40A during the year under consideration. The Dy. Commissioner of Income Tax, Transfer Pricing Officer 2(3)(2), New Delhi passed order u/s 92CA(3) of the Act on 31/10/2018 wherein no adverse inference has been drawn in 3 Ritika Vegetable Oil Pvt. Ltd. vs. ACIT respect of the Specified Domestic Transactions undertaken by the assessee company during

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (Supreme Court) held that ‘The jurisdiction under

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

charitable purposes ITA 1066/JP/2018_ 4 Global Institute of Technology Vs. DCIT(E) and consequently the amount to the extent of excess payment or benefit given to the specified persons can be treated as income not eligible for exemption U/s 11 and 12 of the Act. The Assessing Officer has denied the claim of exemption

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

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

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129 (Raj )wherein it was held as under: 16 SMT. GAYATRI DEVI VS PR.CIT (CENTRAL), JAIPUR “The error envisaged by section 263 was not one which depended on possibility or the guess work but it should be actually an error either of fact or law. Unless the Commissioner categorically says that there

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

Charitable Trust (2022) 144 taxmann.com 54 (Madras)/(2023) 450 ITR 368 (Madras)[31.10.2022] x x x x Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252 (Allahabad) x x x x Bachittar Singh vs CIT [2010] 328 ITR 400 (Punjab & Haryana) x x x x CIT vs. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

Charitable Trust (2022) 144 taxmann.com 54 (Madras)/(2023) 450 ITR 368 (Madras)[31.10.2022] x x x x Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252 (Allahabad) x x x x Bachittar Singh vs CIT [2010] 328 ITR 400 (Punjab & Haryana) x x x x CIT vs. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala

MOHD. CONST. CO.,KOTA vs. ADDL. CIT, KOTA

9. 31/03/2006 Sai Diversion Project 27,28,569.00 Bill Nos. 1 & 3 belonged to Sirohi Site, Bill No.2 belonged to Jalaore Site, Bill Nos. 4, 5 & 6 belonged to Tonk site, Bill No.7 & 8 belonged to Bundi Site and Bill No.9 belonged to Sumarpur Site. It is a well known fact that for passing any bill, first