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

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

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)

12A-13A)has filed justification for the payment of salary which is reproduced at Para 4.2 of the assessment order. Thereafter the AO without specifying as to how the salary so paid is unreasonable or excessive, made the disallowance which is against the provisions of section 40A(2

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

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

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

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

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

2.] for which is of the\nnature referred to in sub-section (4A) of section 11.] tax shall be charged on so\nmuch of the relevant income as is not exempt under section 11 for section 121,\nas if the relevant income not so exempt were the income of an association of\npersons:\n\nHence, the AO shall assess

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

12A(1)(ac)(i) in form 10A.\nAssessee re-applied in 10A on 12.08.2021, and assessee was given registration in\nform 10AC on 23.09.2021 by CPC. This registration as per act, was automatic and\nno enquiry or rejection can be done for that. Thus,the assessee was registered in\nold regime as well as in new regime.\n3.7

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

2. The revenue has taken following grounds in this appeal; a. "Whether order passed by the Ld. CIT(A) is justified, ignoring the facts and circumstances of the present case and without applying the correct preposition of law." b. "Whether Ld. CIT(A) is justified in holding entire reassessment is considered void and illegal while assessee had not truly

RUDRAKSH PROFESSIONAL EDUCATION TRUST,JAIPUR vs. CIT(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 (1) of maintainable application without valid provisional certificate. The action of the Id. CIT(E) shows that contradiction in its own action or order. 5 RUDRAKSH PROFESSIONAL EDUCATION TRUST VS CIT (E), JAIPUR Prayer: Therefore your honor is humbly prayed that the Id. CIT(E) may kindly be directed to grant the registration u/s 12A(1) (ac) (iii). Alternatively

PALAS GRAM SEWA SAHKARI SAMITI LIMITED,SIKAR vs. ITO, SIKAR

In the result, the appeal of the assessee is allowed for statistical\npurposes

disallowance of the full amount without\nadjusting it against the GTI constitutes an incorrect application of Section 80P\nread with Section 80A(2) of the Income Tax Act, 1961.\n5. The appellant prays for leave to add, to amend, to delete, or modify the all\nor any grounds of appeal on or before the hearing of appeal

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 u/s 147/148 of 1.T. Act, 1961 & reopened the case. That the Ld. CIT(A) also erred in upholding the action of Ld. A.O. for reopening of Assessment. 2 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR 2. That the Ld. A.O. grossly erred on Law and Facts in not accepting the order of Higher Authorities

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could not be disallowed only on basis that\nagreement entered

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

12A, read with sections 12AA and 13, of the Income-tax Act, 1961 - Charitable\nor religious trust (Grant of registration) - Whether at stage of registration under section\n12A, only nature of activities of trust and its charitable purpose was to be looked into;\nregistration to assessee trust under said section could not be disallowed only on basis that\nagreement entered

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

12A of the Act, its total income is required to be computed in accordance with section 11, 12 & 13 of the Act and provision of these sections do not envisage any notional application of income. In the case of trusts/institutions, their income is exempt from tax under section 11 and 12 of the Act. Therefore, in these cases national deduction

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

disallowance of Rs. 43,272/- under section 11(1)(a) of the Act. 2. Your honor is requested kindly to order for Charging of tax as applicable u/s 2 of Finance Act, 2013 @ nil upto Rs. 2 Lacs and @10% on balance Rs. 45,210. 6. On the other hand, the ld. DR supported the order of the lower authorities

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

disallowed to\ntheassessee out of his business expenditure. Now, the income of the assessee isnot\ncomputed as a business income. The Tribunal observed that the assessee was a\ncharitable institution and its income should be computed undersections 11, 12 and 13.\nClause (b) of section 40A(2) provides six categoriesof assessee, along with the list of\npersons who could

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

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

The appeals of the assessee are hereby allowed

disallowed. Further, it is also pertinent to\nmention that the appellant will be eligible to claim the said deduction if it files a\nvalid return of income for the relevant year after getting the necessary approval\nfrom the competent authority under the provision of section 119(2) of the IT\nAct, 1961.\n6. Resultantly, the appeal of the appellant