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:

disallowing exemption claimed u/s 11of the Act. 1961 of the Act 1961. The above grounds of appeal are now adjudicated as under- 5.1 Ground no. 2 challenges the applicability of the First & Second proviso to section of 2(15) of the IT Act. 5.1.1 Ld. AO made detailed discussion in Para no.7 in the impugned Assessment order dated

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

2.] for which is of the nature referred to in sub-section (4A) of section 11.] tax shall be charged on so much of the relevant income as is not exempt under section 11 for section 121, as if the relevant income not so exempt were the income of an association of persons: Hence, the AO shall assess the income

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

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

disallowing certain expenses debited to profit and loss statement of the appellant, being royalty expense, labour, cess, VAT composition tax and entry tax to achieve the said retention percentage. 2.2. Basis the order passed under section 92CA, the AO had completed the assessment under section 143(3) by passing an order dated 11th December 2017 by making total addition amounting

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

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

disallowing certain expenses debited to profit and loss statement of the appellant, being royalty expense, labour, cess, VAT composition tax and entry tax to achieve the said retention percentage. 2.2. Basis the order passed under section 92CA, the AO had completed the assessment under section 143(3) by passing an order dated 11th December 2017 by making total addition amounting

RAJASTHAN OPHTHALMOLOGICAL SOCIETY, JAIPUR,JAIPUR vs. ITO , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. M.L. MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 11(2) requiring filing “two months prior to the due date,” which came into effect only from A.Y. 2023-24. The same has no application to the year under appeal. Otherwise also he could not make out a new case now in this remand report. 6. Evidence already on record – Improper appreciation by authorities: The appellant submitted all relevant

RANIWALA JEWELLERS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

2. The brief facts of the case are that the assessee company filed its return of income on 30.10.2023 declaring total income at Rs. 10,30,96,000/-In its return the assessee claimed Rs. 1,44,412/- as deduction u/s. 80JJA of the Act on account of additional employee cost incurred, but the report to be filed in Form

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

10B or section 10BA or Chapter VIA exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

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

disallowed the deduction for the amount accumulated under provisions of section 11. 5.3.2 In this regard, as per the provisions of the Income Tax Act, to claim exemptions u/s 11 and 12, conditions mentioned u/s 12A are to be fulfilled. The relevant part of the section 12A is reproduced hereunder. 12A [(1)] The provisions of section 11 and section

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)

2) of Section 90 which provides that DTAA shall always override the ITA provisions:- • Skaps Industries India (P.) Ltd. [2018] 171 ITD 723 (Ahmedabad- ITAT) • Ranjit Kumar Vuppu [2021] 127 taxmann.com 105 (Hyd – ITAT) In both the decision reliance was placed on the decision of Hon’ble Punjab and Haryana High Court in the case of Serco

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)

10B as per Rule 17B, the assessce has shown investment in shares of M/s Om Metal Infra Project Ltd. of Rs. 23,35,000/- (in the balance sheet shown at Rs. 23,35,562/-). The shares of M/s Om Metals Infra Project Ltd not an eligible asses within the meaning of provisions of section 11(5) as such it attracts

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

disallowance of Rs 44,02,650/- u/s 40(a)(ia) of the Act on account of non-deduction of TDS. 7. The appellant craves leave to add, alter, modify or amend any ground on or before the date of hearing.” 3. As is evident from the grounds of appeal that the issue raised in all these bunch of appeal

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 11(2) and reported in form 10B, delay in uploading Form 10 cannot lead to disallowances. 5. The Ld. DCIT

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 11(2) and reported in form 10B, delay in uploading Form 10 cannot lead to disallowances. 5. The Ld. DCIT

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

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)

Disallowance of Profit on sale of fixed assets (Rs. 44,93,014/-) and profit on sale of investment Rs. 83,31,72,239/-) while computing book profit u/s 115JB of the Act. - Excess levy on interest u/s 234C (Rs. 2,55,24,706/-) - Short Grant of TDS )Rs. 22,947/-) Shree Cement Limited, Beawar. Aggrieved by the order

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

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

2, reasons for belief of escapement of income is not as per law considering following facts:  Though reference about receipt of information from investigation wing has been given, no reference has been provided about the nature of information, nature of investigation carried on by the investigation wing and the basis of the allegation, which leads to conclusion that legal transaction

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

2 of 2011, September 11, 2015, Bombay High Court 5 M/s Amrapali Exports, Jaipur Vs. DCIT, Jaipur (ii) If deduction under section 40A(3) of the Act is not allowed, the same would have to be added to the profits of the undertaking on which the assessee would be entitled for deduction under section 80-IB of the Act. This