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

143(3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this

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

143(3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this

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

143(3) dated 29.03.2013 and the relevant findings read as under: “....it is clear that any trust involved on carrying on any activity in the nature of trade commerce or business and having receipts in excess Rupees twenty five lacs shall not be considered to be carrying out “the advancement of any other object of general public utility.” In this

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.

143(3) of the Income Tax Act 1961 on Nil income dated 31.12.2007. The ITO reopened the assessment vide notice u/s 148 dated 20.12.2011 and completed the assessment under section 147 of the IT Act on 29.03.2013 at a total income of Rs. 20,28,203/- by making addition on account of net surplus as per income and expenditure account

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.

143(3) of the Income Tax Act 1961 on Nil income dated 31.12.2007. The ITO reopened the assessment vide notice u/s 148 dated 20.12.2011 and completed the assessment under section 147 of the IT Act on 29.03.2013 at a total income of Rs. 20,28,203/- by making addition on account of net surplus as per income and expenditure account

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.

143(3) of the Income Tax Act 1961 on Nil income dated 31.12.2007. The ITO reopened the assessment vide notice u/s 148 dated 20.12.2011 and completed the assessment under section 147 of the IT Act on 29.03.2013 at a total income of Rs. 20,28,203/- by making addition on account of net surplus as per income and expenditure account

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

2)(a) of the IT Act, 1961.” In ITA No. 30/JP/16(Assessee): “Under the facts and circumstances of the case and in law, the ld. AO has erred in holding that depreciation under section 32 of the IT Act, 1961 is not admissible in respect of the assets on which exemption has been allowed

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

In the result, the appeals of the revenue in ITA No

143(3) of Prem\nKunj Commosales P Ltd for AY 2014-15 dated\n07.12.2016\n146-\n152\n25. Copy of assessment order u/s 143(3) of\nPanchkoti Wholeseller P Ltd for AY 2014-15 dated\n13.12.2016\n153-\n159\n26. Copy of assessment order u/s 143(3) of Night\nBird Barter P Ltd for AY 2014-15 dated\n21.11.2016\n160-\n165

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

2 In the ITAT Delhi Bench 'H' Vinod Malik v. ADIT, CPC Faridabad (ITA 5-6 no. 1635/Del/2021) 3 In the ITAT 'A' Bench Chennai The Ceylon Penecostal Mission vs. 7-13 The Assistant Commissioner of Income Tax (CPC) (ITA No. 320/Chny/2021) 4 In the ITAT Delhi Bench 'G' Garg Heart Centre & Nursing Home Pvt. 14-27 Limited v. ACIT

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

depreciation allowance or any other allowance, as the case may be, for the\n assessment year concerned (hereafter in this section and in sections 148 to 153 referred to\nas the relevant assessment year) :\nProvided that where an assessment under sub-section (3) of section 143 or this section\nhas been made for the relevant assessment year, no action shall

SHRI KALYAN BUILDMART PVT. LTD,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR, JAIPUR

Bench: The Date Of Hearing.”

143(3) dated 29.12.2018 without making any addition u/s 56(2)(viib). Copy of the assessment order is enclosed. [PB ] 11. Certain judicial precedents were also brought to the knowledge ld. AO vide submission dated 26.12.2019. Ld. AO concluded the assessment after appreciating these judicial precedents. 12. Any assessment order passed after adequate enquiry and which is in accordance with

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even