RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

3) of the\nIncome Tax Act, 1961, ITNS-150 showing calculation of tax and\ninterest chargeable, if any, is attached herewith forming a part of this\norder.\"\n2.2 The ld. PCIT on examination of the details/ record available before him\nobserved that the assessment order passed on 21-04-2021 by the AO appears to be\nerroneous as well

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowance under section 40(a)(ia) read with section 194C of the Act. IN this regard, he placed reliance on the judgement of ITAT Kolkata in the case of Soma Rani Ghosh Vs DCIT Kolkata, ITA No. 1420/KOL/2015. Once the conditions of Section 194C(6) is satisfied, the liability to deduct the TDS would cease and accordingly, application of section

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

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)

3:- Disallowance of interest in relation Interest free advances to trustees. 9 GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR VS DCIT-CIRCLE (EXEMPTION), JAIPUR Addition of Rs. 60,60,000/- was made by the AO on account of violation of section 13

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

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

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

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

section 13(3) of the Act, the AO observed that the assessee had made payments to following persons in violation of provisions of sec. 13(3):- Trustee Salary Paid (Rs.) Disallowed

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

In the result, appeal of the assessee is allowed

3) of Section 13\nwould provide that if undue benefit is being provided to any Institution or individual\nbecause of its proximity with the Management, then that undue benefit is to be brought\nto tax but Section 11 and 12 would not be denied to the overall Society/Institution.\nTherefore, the ld. CIT(A) has erred in not analytically examining

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)

disallowance of Rs.30,35,538/- being 10% of the amount of Rs. 3,03,53,582/- claimed as application of income. 3. First of all, we take up the appeal of the Department for adjudication in relation to the above mentioned grounds of appeal. 3.1 Apropos Ground No. 1 to 3 raised by the Department wherein

M/S SKYWAYS TOWNSHIP PVT LTD. 1/2 LIC FLATS, VIDYADHAR NAGAR, SECTOR-6, JAIPUR,JAIPUR vs. DCIT CIRCLE-4, JAIPUR, JAIPUR

In the result, the ground of the assessee's appeal is allowed

13. Ground No. 3 of this appeal raised by the assessee relates to challenging the order of the ld. CIT(A) in confirming the disallowance of Rs. 42,00,000/- made U/s 40A(3) of the Act. 14. Having considered the rival contentions and carefully perused the material available on record. From perusal of the record, we noticed that

SMT. MANJU GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the ground of the assessee's appeal is allowed

13. Ground No. 3 of this appeal raised by the assessee relates to challenging the order of the ld. CIT(A) in confirming the disallowance of Rs. 42,00,000/- made U/s 40A(3) of the Act. 14. Having considered the rival contentions and carefully perused the material available on record. From perusal of the record, we noticed that

M/S SKYWAYS TOWNSHIP PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, the ground of the assessee's appeal is allowed

13. Ground No. 3 of this appeal raised by the assessee relates to challenging the order of the ld. CIT(A) in confirming the disallowance of Rs. 42,00,000/- made U/s 40A(3) of the Act. 14. Having considered the rival contentions and carefully perused the material available on record. From perusal of the record, we noticed that

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

13,83,459, which included the\nimpugned amount of Rs.8,00,000.\n2.) An audit of the assessee's assessment file was conducted after which the audit team\nmentioned that the ld. AO had allowed an expense of Rs.8,00,000 against the provisions\nof section 40A(3).\n3.) On receiving the finding and observation of the audit party

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

13(3)\nof the Act. Thus, after recording these facts in the order the ld. CIT(E), hecancelled\nthe registration of the trust by observing as under :\n7.10 Now the question arises that whether the activities of assessee for taking money\nfrom government that too through contracts with specific conditions can be considered\ncharitable activity, or it is just

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

disallowance can be made under section 40A(3) – [Section 145, Read with section 40A(3), of the Income-Tax Act, 1961 – Method of accountings – estimation of income] [Assessment year 2005-06] [In favour of assessee). Ld. CIT(A) has filed to appreciate the above proposition of law and not even stated that how can the further addition on account

ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR vs. M/S. SILVEX & COMPANY G-1/35 TO 37, 47, 48 EPIP, JEWELLERY ZONE, SITAPURA INDUSTRIAL AREA, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

disallowance can be made under section 40A(3) – [Section 145, Read with section 40A(3), of the Income-Tax Act, 1961 – Method of accountings – estimation of income] [Assessment year 2005-06] [In favour of assessee). Ld. CIT(A) has filed to appreciate the above proposition of law and not even stated that how can the further addition on account

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

disallowed only on basis that\nagreement entered into by assessee with its sister concern benefited said concern in\nviolation of section 13(1) - Held, yes [Para 28] [In favour of assessee]\nThe above order was challenged by Principal Commissioner of Income Tax before the\nHon'ble High Court of Bombay [2019] 104 taxmann.com 167 (Bombay) where the\nhon'ble court

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

disallowed only on basis that\nagreement entered into by assessee with its sister concern benefited said concern in\nviolation of section 13(1) - Held, yes [Para 28] [In favour of assessee]\nThe above order was challenged by Principal Commissioner of Income Tax before the\nHon'ble High Court of Bombay [2019] 104 taxmann.com 167 (Bombay) where the\nhon'ble court