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 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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 12AA and proviso. 11. If there is any breach of any condition/s then they may cancel the registration, however, they have to follow the procedure. The contention that non communication of changes of purpose will automatically cancel the registration, in our considered opinion, is not a valid argument. However, in view of the specific clause which has been there

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.

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 of the income as the case maybe, if the same is not income in expense as per the approved bye-law but nonetheless cancellation of registration is uncalled

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.

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 of the income as the case maybe, if the same is not income in expense as per the approved bye-law but nonetheless cancellation of registration is uncalled

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.

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 of the income as the case maybe, if the same is not income in expense as per the approved bye-law but nonetheless cancellation of registration is uncalled

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

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

disallowance of 50% of the salary is unjustified and not as per law.” 5.2 Moreover, the ld. CIT (A) in his finding has contradicted with the finding of the AO wherein he has mentioned that the assessee has not filed any evidence to show that actual services rendered by these persons, but at the same time ld. CIT (A) stated

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

10A, Section 10B etc. Such language is not used in Rule 128(9). Therefore, such condition cannot be read into Rule 128. 2.19 There have been many instances in the past, wherein, assessees in order to claim tax benefit under various provisions of ITA, were required to file various forms before filing Return of Income, under Section 139(1). Attention

SHIV KUMAR SUSHIL KUMAR TEA ENTERPRISES PVT. LTD.,KOTA vs. ACIT, KOTA

In the result, appeal of the assessee is dismissed

disallowed U/s 80IA of the Act. The ld. CIT(A) has dealt the issue by holding as under: “I have gone through assessee’s submission and AO’s findings. ITA 100/JP/2017_ M/s Shiv Kumar 4 Sushil Kumar Tea Enterprises P Ltd. Vs. ACIT From a perusal of the documents available on record it is seen that the appellant

DATA INFOSYS LIMITED,ALWAR vs. DCIT, ALWAR

In the result, revenue’s ground no

section 35D. 2. That the commissioner of Income Tax (Appeals), Alwar has erred in law as well as on the facts and circumstances of the case in restricting the disallowance of Rs.75,000/- to Rs.25,000/- made by the AO on account of plant running and maintenance expenses. M/s Data Infosys Ltd. vs.DCIT(Hqrs.), Alwar 3. That the commissioner

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

10A, 80-IA, 80-IAB, 80-IB, 80-\r\nIC, 80-ID or 80-IE of the Act, and Section 143(1)(a)(v) was only post-\r\namendment that was made available on the statute vide the Finance Act, 2021\r\nw.e.f. 01.04.2021 been made compatible, and in fact workable, to facilitate a\r\ndisallowance contemplated u/s.80P w.e.f. A.Y.2021-22

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

2,22,704/- under section 80P of the Act. The issue for consideration before us is that whether once the return of income is filed beyond the prescribed date under section 139(1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

RITESH KUMAR GARG,JAIPUR vs. ITO, WD 4(2), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Ld. Cit (A). The Ld. Cit

2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:-- .......................... (ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section

ISYS SOFTECH PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

2) That ld. CIT(A) was not justified is sustaining disallowance of Rs. 3,06,563/- under section 10A of IT Act for the bank

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.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

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.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

RUDRAKASH PROFESSIONAL TRUST,JAIPUR vs. CIT, JAIPUR

In the result, appeal of the Assessee in ITA No

10A, seeking registration u/s 12AA of the Income Tax Act, 1961(hereinafter referred to as the Act). The said application was rejected by the ld. CIT on the ground that the activity of the trust are not charitable nature, as it is running technical course. The ld. Counsel for the assessee reiterated the submissions as made in the written submissions

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

disallowance and deleting the said addition of Rs.63,95,407. 4. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of Id. AO of making addition of Rs. 4,24,14,300 u/s 69. The action of the ld. CIT (A) is illegal, unjustified and arbitrary and against