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.

10:28 AM)(43 of 43)[ ITA- 236/2016] considered opinion, is not a valid argument. However, in view of the specific clause which has been there under form 10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow the expense

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.

10:28 AM)(43 of 43)[ ITA- 236/2016] considered opinion, is not a valid argument. However, in view of the specific clause which has been there under form 10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow the expense

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

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:

Section 10(20) as amended by Finance Act 2002. 1.22. In view of the aforesaid facts and submissions, it is very humbly prayed that the claim of the appellant for grant of exemption u/s 10(20) may kindly be accepted for all the years under consideration. 1.23. The appellant has spent for development activities in accordance with provisions

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)

Section 10(20) as amended by Finance Act 2002. 1.22. In view of the aforesaid facts and submissions, it is very humbly prayed that the claim of the appellant for grant of exemption u/s 10(20) may kindly be accepted for all the years under consideration. 1.23. The appellant has spent for development activities in accordance with provisions

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

section (2) of section 288 and furnish along with the return of income for the relevant assessment year, the report of such audit in the prescribed form14 duly signed and verified by such accountant and setting forth such particulars as may be prescribed:] 15[Provided also that any amount of donation received by the fund or institution in terms

RAJASTHAN STATE TEXT BOOK BOARD,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE, JAIPUR

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

Bench: Or At The Time Of Hearing.”

Section 10(23C)(iiiab) of the Act the ld. AR has submitted that initially the assessee used to supply textbooks entirely to the government schools under the scheme of free of cost however, over the time the private educational institutions have taken the significant number of students the assessee has started supplying the textbooks to the private distributors

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

15),\nit was granted registration u/s 12A - whether, the filing of audit report alongwith\nthe return filed in response to notice u/s 148 will entitle the assessee for benefit\nof computation of section 11 ? - HELD THAT:- We are of the view that, whether it\nis a case of a regular assessment or it is a case of an assessment consequent

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

15),\nit was granted registration u/s 12A - whether, the filing of audit report alongwith\nthe return filed in response to notice u/s 148 will entitle the assessee for benefit\nof computation of section 11 ? - HELD THAT:- We are of the view that, whether it\nis a case of a regular assessment or it is a case of an assessment consequent

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

10 78.95 2010 — 11 184.99 2011 — 12 130.60.. Even though there are losses, it cannot be said without any scrutiny on the aspect that the same are due to some management issues as stated by CIT(A) in earlier order. The corporation has been charging lower fares as compared to private operators as shown by it for the Jaipur

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

10 78.95 2010 — 11 184.99 2011 — 12 130.60.. Even though there are losses, it cannot be said without any scrutiny on the aspect that the same are due to some management issues as stated by CIT(A) in earlier order. The corporation has been charging lower fares as compared to private operators as shown by it for the Jaipur

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

10 78.95 2010 — 11 184.99 2011 — 12 130.60.. Even though there are losses, it cannot be said without any scrutiny on the aspect that the same are due to some management issues as stated by CIT(A) in earlier order. The corporation has been charging lower fares as compared to private operators as shown by it for the Jaipur

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

10 78.95 2010 — 11 184.99 2011 — 12 130.60.. Even though there are losses, it cannot be said without any scrutiny on the aspect that the same are due to some management issues as stated by CIT(A) in earlier order. The corporation has been charging lower fares as compared to private operators as shown by it for the Jaipur

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

10 78.95 2010 — 11 184.99 2011 — 12 130.60.. Even though there are losses, it cannot be said without any scrutiny on the aspect that the same are due to some management issues as stated by CIT(A) in earlier order. The corporation has been charging lower fares as compared to private operators as shown by it for the Jaipur

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

depreciation as application of income. 4. The first question that arises in the present appeal is the entitlement of the assessee society to exemption under section 11 of the Act. The relevant provisions which govern the exemption under section 11, are contained in section 2(15), 11, 12 ,12A, 12AA read with section 13 of the Act. 5. Section

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

In the result, the appeal filed by the assessee is partly allowed with

15) so the order passed by CIT-II, Lucknow dt. 13th March, 2009 is without jurisdiction and void ab initio and the appeal (ITA No. 304/Luck/2009) 20 M/s.Tirupati College of Technical Education Society vs LD. CIT( Exemption), Jaipur filed by the assessee before the Tribunal, Lucknow Bench, Lucknow was correctly and rightly allowed by the said authority by order

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,VIDYUT BHAWAN, JAN PATH, JYOTI NAGAR, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

In the result,the appeal of the assessee is partly allowed

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

15,85,10,128) Unabsorbed depreciation or business loss as per books whichever is lower (1,62,54,32,352) Book Profit as per section