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

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

depreciable asset which is exempt u/s 50 of the Act. Taking notice of sub-sec (4) of sec 115JA which

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

depreciable\nasset which is exempt u/s 50 of the Act. Taking notice of sub-sec (4) of sec 115JA which

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

depreciable asset which is exempt under s. 50 of the Act. Taking notice of sub-s. (4) of s. 115JA

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, AJMER, AJMER

depreciable\nasset which is exempt u/s 50 of the Act. Taking notice of sub-sec (4) \nof sec 115JA which

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)

exemption u/s 11 of the Act, he ought to have allowed depreciation. Even the depreciation on the addition made during

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

depreciable ACIT vs. Shree Cement Ltd. asset which is exempt u/s 50 of the Act. Taking notice of sub-sec (4) of sec 115JA

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

depreciable ACIT vs. Shree Cement Ltd. asset which is exempt u/s 50 of the Act. Taking notice of sub-sec (4) of sec 115JA

SCHOLAR'S EDUCATION TRUST OF INDIA,602-A, TRIMURTY DAVE APARTMENT, JAI SINGH HIGHWAY MARG, BANI PARK, JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

exemption u/s 11 is withdrawn, assessee is entitled to depreciation on fixed assets of Rs. 52,04,21,499/- which

RAATH VIDYAPEETH,ALWAR vs. ITO (EXMP.), WARD-ALWAR, ALWAR

In the result, the appeal of the assesee is partly allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

depreciation as application of income.’’ 3 RAATH VIDYAPEETH VS ITO (EXEMPTION) WARD-ALWAR 2.3 On the other hand ld.DR relied

GOLDEN INDIA FOUNDATION,JAIPUR vs. ITO,EXEMPTION WARD,, AJMER

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 98/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Golden India Foundation AA-13, Jay Ambey Nagar, Opp. Old Jaipur Hospital, Tonk Road, Jaipur cuke Vs. The ITO Exemption- Ward Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTG 3675 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Da

EXEMPTION), AJMER made to the parties by the trustees. No depreciation has been claimed under 85% utilization. The repayment of loan

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 on fixed assets at Rs.1,89,824/-in the income and expenditure account. It has also claimed capital expenditure as application of income in the computation income. The assessee is a charitable institution registered under section 12AA claiming exemption

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

depreciable\nITA Nos. 489 to 492/JP/2023\nACIT vs. Shree Cement Ltd.\n23\nasset which is exempt u/s 50 of the Act. Taking

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

depreciation of Rs. 52,88,222/-) net surplus of Rs. 1,58,99,324/- was claimed as exempt under section

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTIONS, JAIPUR

In the result the appeal of the assessee in ITA No

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

depreciation amounting to Rs. 2,36,078/- as discussed in para 6 of order. 2. That the order so passed by the learned CIT, Appeals NFAC is bad in law as well as on facts. Rambagh Golf Club vs. ITO Exemption

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

depreciation amounting to Rs. 2,36,078/- as discussed in para 6 of order. 2. That the order so passed by the learned CIT, Appeals NFAC is bad in law as well as on facts. Rambagh Golf Club vs. ITO Exemption

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

depreciation amounting to Rs. 2,36,078/- as discussed in para 6 of order. 2. That the order so passed by the learned CIT, Appeals NFAC is bad in law as well as on facts. Rambagh Golf Club vs. ITO Exemption

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTIONS, JAIPUR

In the result the appeal of the assessee in ITA No

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

depreciation amounting to Rs. 2,36,078/- as discussed in para 6 of order. 2. That the order so passed by the learned CIT, Appeals NFAC is bad in law as well as on facts. Rambagh Golf Club vs. ITO Exemption

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

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

depreciation amounting to Rs. 2,36,078/- as discussed in para 6 of order. 2. That the order so passed by the learned CIT, Appeals NFAC is bad in law as well as on facts. Rambagh Golf Club vs. ITO Exemption