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

disallowed, contribution to Jaipur National University which has not been held to be application of income in view of violation of section 13(1)(c) and section 13(2)(a) of the Act, and addition to fixed Assets which have not been allowed as application of income. Taking into consideration all these issues in addition to systematic generation of surplus

DCIT, JAIPUR vs. GURU PRAGYA INFRA (P) LTD., JAIPUR

disallowed or the claim is to be restricted proportionately? 9. Each of the issues stated above along with observations of the AO and the contentions of the assessee in relation to the same is dealt with as under:- 9.1 Who is the Local Authority to issue the completion certificate of the housing project?. 9.2 In this regard

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

The appeals of the assessee are hereby allowed

10(23C)(iiiad), which is illegal and now it is\nthe settled legal position of law that if no addition on the reasons recorded has\nbeen made then no other addition or disallowance or denial of exemption or\nclaim or deduction can be made, for this kindly refer following decisions:\n(a) In the case of CIT vs. Shri

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

The appeals of the assessee are hereby allowed

10(23C)(iiiad), which is illegal and now it is\nthe settled legal position of law that if no addition on the reasons recorded has\nbeen made then no other addition or disallowance or denial of exemption or\nclaim or deduction can be made, for this kindly refer following decisions:\n(a) In the case of CIT vs. Shri

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)

section 13(1)(c) can be charged to tax at MMR but exemption u/s 11 cannot be denied in toto. 2. The Ld. CIT(A), NFAC has erred on facts and in law in confirming the disallowance of Rs. 28,51,300/- by holding that the following amount paid to persons specified u/s 13(3) is unreasonable and unjustified

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE, JAIPUR vs. MODERN SCHOOL SOCIETY, KOTA

In the result, this appeal of the revenue stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

section 13(3) of the Income Tax Act." Thus where the Hon'ble ITAT has treated the salary paid to these persons as reasonable, the disallowance made by the Assessing officer of Rs.38,00,000/-is deleted. This ground is allowed. 6.3 I have considered the facts of the case, gone through the assessment order and the submission

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE, JAIPUR vs. MODERN SCHOOL SOCIETY, KOTA

In the result, this appeal of the revenue stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

section 13(3) of the Income Tax Act." Thus where the Hon'ble ITAT has treated the salary paid to these persons as reasonable, the disallowance made by the Assessing officer of Rs.38,00,000/-is deleted. This ground is allowed. 6.3 I have considered the facts of the case, gone through the assessment order and the submission

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE, JAIPUR vs. MODERN SCHOOL SOCIETY, KOTA

In the result, this appeal of the revenue stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

section 13(3) of the Income Tax Act." Thus where the Hon'ble ITAT has treated the salary paid to these persons as reasonable, the disallowance made by the Assessing officer of Rs.38,00,000/-is deleted. This ground is allowed. 6.3 I have considered the facts of the case, gone through the assessment order and the submission

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

Section 10(23C)(vi) empowers the prescribed authority under the Act to withdraw the approval granted u/s 10(23C) (vi). It is borne out of records that the Revenue chose not to rescind the approval in earlier years. The Ld. Counsel for the assessee urged that withdrawal of exemption is very harsh step as the assessee has been enjoying

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.”

13) To own, establish, purchase, exchange, acquire by gift, take on lease, hire or otherwise howsoever any lands, buildings, easement rights in common and any properly movable or immovable including a printing Press or any estate or interest for the furtherance of all or any of the objects of the Board; Rajasthan State text Book Board vs. ACIT

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

disallowance of anyamount which was\nunduly extended by the assessee to the persons mentioned in clause 13(3).Therefore,\nwedeem it appropriate to set aside both the orders and relegate both the issues to the\nfile of AO for freshadjudication. The observations made by us will not impair or injure\nthe case of the AO. They will not causeany prejudice

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 145(3) and made 20% disallowance which comes to Rs.60,70,716/- being unverifiable expenses and thus made the addition in the hands of the assessee which in first appeal the ld. CIT(A) reduced the expenses to the extent of 10% and thus restrict addition at Rs.30,35,358/-. Before us, the ld. AR of the assessee

GETTWELL HEALTH & EDUCATION SAMITI,BHARATPUR vs. CIT-EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed

disallowed, therefore, file explanation of the same. Therefore, an opportunity of being heard is given to file reply of this notice on 20/01/2018 at my office situated at 3rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur.” ITA 638/JP/2018_ 7 Getwell Health & Education Samiti Vs CIT(E) As regards the income of M/s Getwell Medical Agency, we note that during

SHARMA MODERN PUBLIC SCHOOL SHIKSHA SAMITI,JAIPUR vs. ITO (EXEMPTION), ALWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: The Ld. Cit (A)

disallowed the claim of exemption under section 10(23C)(iiiad) of the Act. The ld. CIT (A) has concurred with the view of the AO. 3. Before us, the ld. A/R of the assessee has submitted that the assessee society running school and college and gross receipt from both the institutions during the year under consideration

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DCIT-CIRCLE-EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA no

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

disallowance of interest on interest free advances to persons covered u/s 13(3) rw.s. u/s 13(1)(c) of the Income-tax Act, ignoring the fact trust money was used by the trustees for long duration without paying any interest on it and assessee is also taking huge loans from 13(3) persons at exorbitant interest rates. f. Whether

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

disallowances made by the Assessing Officer were deleted by the ld. CIT(A) on the ground that the payment was not found to excessive or unreasonable having regard to the services rendered by those persons or fair market price of the services. Even the interest paid to the specified persons was considered by the ld. CIT(A) as reasonable

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

10(23C) is a precondition for granting\napproval under section 80G of the IT Act, 1961. The ld. CIT (E) further cancelled\nthe provisional approval granted earlier under clause (iv) of first proviso to sub-\nsection (5) of section 80G of the IT Act, 1961 dated 29.03.3024 as the assessee has\nfailed to give proper justification for regularization of provisional

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

10(23C) is a precondition for granting\napproval under section 80G of the IT Act, 1961. The ld. CIT (E) further cancelled\nthe provisional approval granted earlier under clause (iv) of first proviso to sub-\nsection (5) of section 80G of the IT Act, 1961 dated 29.03.3024 as the assessee has\nfailed to give proper justification for regularization of provisional

DILIP SINGH YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD 1(3), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Date Of Hearing.”

disallowance of exemption claimed under section 10(10AA) which was in excess Rs 300000.00. Same was replied by assessee in response column to notice as well as by e mail. The copy of said notice is enclosed as Page No’s 2-4 of paper book and the replies thereto are enclosed as page No’s 5-12 of paper