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

c) and 13(1)(d) of the\nIT Act 1961. As such, It has been detailed in the show cause notice\nthat the income should have been prima facie computed on a basis\nsimilar to the preceding year.\nThe assessee pleads that the view arrived at in the earlier year\nwas based on the facts obtaining in that year

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

3) by way of salary and foreign travel expenditure which has been 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

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

In the result, appeal of the assessee is allowed

Section 263 of the Act and submitted that the order passed by the Assessing Officer shall be deemed to be erroneous in so far as it is prejudicial to the interest of revenue if in the opinion of the Commissioner, the order is passed without making enquiry or verification, which should have been made. Thus, when the Assessing Officer

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

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

disallowance u/s 40(A)(3) without making any reference to any incriminating material found during the course of search. There is no finding of the Assessing officer or any other material brought on 8 M/s Vijayeta Buildcon Pvt. Ltd. Vs. ACIT record that the six registered sale deeds were found and seized during the course of search or the transactions

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(1)(c

A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance u/s 40A(3) by virtue of Rule 6DD(j). 3.12 The above Rule 6DD(j) was omitted w.e.f. 25.07.1995 vide IT(Fourteenth Amdt.) Rules, 1995. Thereafter, Rule 6DD was amended many a times. 3.13 The above series of events and related amendments is tabulated as under: Particulars W.e.f Introduction of section 40A(3) 1.4.1968 Introduction of Rule

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. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

c) read with Section 13(2)(b) of the Act. Further the Assessing Officer has also made disallowances on account of salary paid to the specified persons. He has referred to the decisions of this Tribunal in assessee’s case for A.Y. 2013-14 and 2014-15 and submitted that the Tribunal has allowed the claim of exemption

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.

c) of the IT Act only when an amount is paid by way of salary, allowance or otherwise to any person specified in sub-section (3) the amount so paid in excess of what may be reasonably paid for such services would be deemed to have been used or applied for the benefit of such specified persons

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.

c) of the IT Act only when an amount is paid by way of salary, allowance or otherwise to any person specified in sub-section (3) the amount so paid in excess of what may be reasonably paid for such services would be deemed to have been used or applied for the benefit of such specified persons

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.

c) of the IT Act only when an amount is paid by way of salary, allowance or otherwise to any person specified in sub-section (3) the amount so paid in excess of what may be reasonably paid for such services would be deemed to have been used or applied for the benefit of such specified persons

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

3) of the Act. Similarly in the case of Dr. Sohan Singh Rathore also there is no justification of such salary and in his case sum of Rs, 1,50,000/- is allowed and remaining salary of Rs. 4,20,000/- is disallowed. In In view of the above mentioned discussion provisions of sec. 13(1)(c)(ii) row. 13

ST. WILFRED EDUCATIONAL SOCIETY,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) RAJASTHAN, JAIPUR

c) are not attracted in the instant and the contentions so advanced by the Revenue and the ld CIT DR cannot be accepted. 23. We therefore find that it was merely a suspicion gathered through the preliminary enquiry conducted during the survey and search operations. A suspicion howsoever strong cannot be a basis to deny a legible claim

ST. WILFRED EDUCATIONAL SOCIETY,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) RAJASTHAN, JAIPUR

c) are not attracted in the instant and the contentions so advanced by the Revenue and the ld CIT DR cannot be accepted. 23. We therefore find that it was merely a suspicion gathered through the preliminary enquiry conducted during the survey and search operations. A suspicion howsoever strong cannot be a basis to deny a legible claim

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

Section 40(a)(ia) provides for certain disallowances in certain cases notwithstanding that those amounts are generally allowed under the general section. The computation u/s.29 has to be made u/s.145 on the basis of books of account regularly maintained by the assessee which the Assessing Officer did by estimating the profit at 5% of the sales. The learned Counsel

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

13,853/- [30% of 4,80,46,176/-] by wrongly invoking the Section 40(a)(ia) of the Act. TDS return was filed delayed, due to which, the AO invoked the Section 40(a)(ia) r.w.s. 194C(6) and 194C(7) of the Act. He further submitted that Section 194C(6) provides that no deduction (TDS) is required

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

In the result, appeal of the assessee is allowed

c), 13(2) and 13(3),\nit will reveal that the status of the Institution cannot be changed from 'charitable' to\n'non charitable' Institution if a minor violation is there. Sub-clause (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

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

c) to state that the benefit of section 11 will not be available only to such part of income referred therein. This amendment is brought w.e.f. 1-04-2023. From this amendment itself it is evident that before this amendment the assessee it is not eligible for the benefits of section 11 if any part of income or any property

VAIBHAV GLOBAL LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

13. The effect of this insertion is that when an amount is added or disallowed in an assessment and the order contains a direction Vaibhav Global Ltd. vs. ACIT for initiation of penalty proceedings u/s. 271(l)(c), it shall be deemed to constitute satisfaction of the AO for initiation of the penalty proceedings. Crux of the new provision