RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

survey proceedings u./s 133A at the\npremises of the assessee, coupled with the facts gathered is carried out during the\nassessment proceedings, the assessee had violated provisions of section 13\n(1)(c)(ii) and 13(1)(d) and was thus not entitled to any benefits as provided u/s 11\nof the Act.\n7. It is noted that

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

charitable activities is not applicable in the case of the assessee during this year under consideration. Hence, the provisions of section 40(a)(ia) is applicable in this case considering it a business entity. Accordingly, as the assessee trust has not deducted TDS on the aforesaid expenses of as per provisions of section 1940, then the same amount of Rs.2

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

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

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

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

trust exemption u/s 11 of the Act denied by the ld. AO and case of the assessee was assessed as AOP at maximum Marginal Rate (MMR) as per proviso to section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

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

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

trust exemption u/s 11 of the Act denied by the ld. AO and case of the assessee was assessed as AOP at maximum Marginal Rate (MMR) as per proviso to section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income

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)

133A of the Act was carried out on the business premises of the assessee on 29-10-2018. Subsequently, the case of the assessee was manually selected for compulsory Scrutiny and a Notice u/s 143(2) of the Act dated 24-09-2020 issued to the assessee through ITBA vide No. ITBA/AST/S/143(2)/2020-21/10280452671(1) and duly served upon

ST. WILFRED EDUCATIONAL SOCIETY,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) RAJASTHAN, JAIPUR

charitable education purposes and therefore the activities of the assessee society are not genuine. 10. The ld CIT DR has heavily relied on the aforesaid findings of the ld Pr.CIT. and submitted that fees have been collected in cash by the assessee society from its students and given that the same was not recorded in its books of account

ST. WILFRED EDUCATIONAL SOCIETY,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) RAJASTHAN, JAIPUR

charitable education purposes and therefore the activities of the assessee society are not genuine. 10. The ld CIT DR has heavily relied on the aforesaid findings of the ld Pr.CIT. and submitted that fees have been collected in cash by the assessee society from its students and given that the same was not recorded in its books of account

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed partly

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

Charitable Trust (2014) 63 SOT 142 (Ahmedabad) 5. On the other hand, the ld CIT-DR has relied on the orders of the authorities below and submitted that the order passed by the ld. CIT(E) is legal and speaking order and fulfills all the ingredients of Section 263 of the Act. The ld. CIT-DR has also relied

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

u/s 133A of the Income Tax Act, 1961 was conducted at the business premises of the assessee on 17.02.2016. During survey, the assessee was confronted with his profit& loss account as on 17.02.2016. Same reflected tuition & registration fee of Rs. 3,02,53,105/- and net profit of Rs. 1,55,50,161/- including the surrendered undisclosed 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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

GARGI GLOBAL ACADEMY SANSTHAN,SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

survey action u/s 133A of the Act was carried out by the Income Tax Department on the members of Prince Group Sikar on 10.03.2018 of which the Assessee is one of the members. The jurisdiction over the case was assigned to Central Circle-2, Jaipur by the Pr. Commissioner of Income Tax, Jaipur-III, Jaipur by means of an order

VIVEKANDA SHIKSHA SAMITI,PALWAS ROAD, SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

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

survey action u/s 133A of the Act was carried out by the Income Tax Department on the members of Prince Group Sikar on 10.03.2018 of which the Assessee is one of the members. The jurisdiction over the case was assigned to Central Circle-2, Jaipur by the Pr. Commissioner of Income Tax, Jaipur-III, Jaipur by means of an order

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

133A of the Act was carried out by the Income Tax\nDepartment on the members of Kiran Fine Jewellers Group on 02-08-2017\nof which the Assessee is one of the members. The jurisdiction over the\ncase was assigned to Central Circle-2, Jaipur by PCIT, Central Jaipur vide\norder dated 16.10.2017.\n7.\nNotice under section 153A

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

133A of the Act was carried out by the Income Tax\nDepartment on the members of Kiran Fine Jewellers Group on 02-08-2017\nof which the Assessee is one of the members. The jurisdiction over the\ncase was assigned to Central Circle-2, Jaipur by PCIT, Central Jaipur vide\norder dated 16.10.2017.\n7.\nNotice under section 153A