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)

Section 60 to 63, the income of the charitable or religious trust in receipt of the income as specified under

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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.

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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.

60% of Rs. 310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental) 7. Appellant craves the right to add, alter or amend any grounds of appeal before the Hon'ble ITAT in the interest of justice. In ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following grounds of appeal: - 1 Order

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.

60% of Rs. 310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental) 7. Appellant craves the right to add, alter or amend any grounds of appeal before the Hon'ble ITAT in the interest of justice. In ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following grounds of appeal: - 1 Order

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

section 17 of the RPT Act, 1959, appropriate\naction can be taken and against the trustees of the trust. But this issue can't be\na hurdle in getting registration before the Income Tax Department u/s.12AB of\nthe Act.\n9.In view of discussion (supra), we do not find any force in the findings of the Ld.\nCIT (E), Jaipur while

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

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

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

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

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

Section 2(15), which defines ‘charitable purpose’, were not brought to the notice of the court and therefore, the said order passed by the court by merely recording its ipse dixit does not help the Revenue in any manner. From various decisions of the Hon’ble Supreme Court discussed hereinabove, the settled position of law emerges is that

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

60,000 100% The fund of assessee RVCF trust-II is created by a indenture of trust between Rajasthan Asset Management Company Private Limited (“Settler”) and Rajasthan Trustee company private Limited (“Trustee”). The trust is not doing any charitable activity define u/s 2(15) of the I.T. Act. The assessee has filed a detailed reply before the AO during

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

60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following\ngrounds of appeal: -\n1 Order

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

60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following\ngrounds of appeal: -\n1 Order

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

60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following\ngrounds of appeal: -\n1 Order

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

60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following\ngrounds of appeal: -\n1 Order

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

60%\nof Rs.310.10 lakhs under head Receipts from Nagariya Kar (Lease Rental)\n7. Appellant craves the right to add, alter or amend any grounds of appeal before the\nHon'ble ITAT in the interest of justice.\nIn ITA No. 796/JPR/2024 (A.Y 2009-10), the revenue has raised the following\ngrounds of appeal: -\n1 Order