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

charitable purposes.\nFurther the trust has claimed a high amount of salary in the current year, which is\nexcessive and disallowable. Additionally, heavy amounts of rent have been paid to\nspecified persons, but there is no record of whether the properties were actually\nused by the trust or if the payments were reasonable. The trust also owns luxury\nvehicles 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\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerrred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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.

charitable objects of the Appellant Trust. 5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nerred in not allowing the depreciation

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

charitable objects of the Appellant Trust.\n5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has\nermed in not allowing the depreciation

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.

charitable objects of the Appellant Trust. 5. under the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in not allowing the depreciation

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.

charitable trust.” In the light of the above binding precedents, we are unable to affirm the view of the revenue. In the present case, material as placed before us suggests that the Assessing Officer is swayed by the figures and volume of receipts. Admittedly, such receipts are intermittent and not regular and also is dependent on the conduct of cricket

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.

charitable trust.” In the light of the above binding precedents, we are unable to affirm the view of the revenue. In the present case, material as placed before us suggests that the Assessing Officer is swayed by the figures and volume of receipts. Admittedly, such receipts are intermittent and not regular and also is dependent on the conduct of cricket

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.

charitable trust.” In the light of the above binding precedents, we are unable to affirm the view of the revenue. In the present case, material as placed before us suggests that the Assessing Officer is swayed by the figures and volume of receipts. Admittedly, such receipts are intermittent and not regular and also is dependent on the conduct of cricket

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)

DEPRECIATION AMOUNTING TO RS 1,89,824 1. ASSESSING OFFICER Ld. AO has disallowed the claim of the assessee trust u/s 32 amounting to Rs.1,89,824 on the ground that no such deduction is available to trusts as section 32 is not applicable on charitable

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, 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)

Charitable Trust on the ground that exemption u/s 11 is denied. 4. The Ld. CIT(A), NFAC has erred on facts and in law in neither allowing the capital expenditure and repayment of loan claimed as application of income of Rs. 62,31,505/- nor depreciation

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

depreciation to the\nassessee in term of DIT (Exemption) vs Charanjiv Charitable\nTrust (2014) 267 CTR 305 without appreciating the fact that the\nsaid case of Charanjiv Charitable Trust