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

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

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

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

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

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

c) and\nsection 13(3) of the Act clearly states that if a trust carries out any transaction directly or\nindirectly for the benefit of the specified persons mentioned in Section 13(3), then the\nsaid trust will lose out on the exemption provided under Sections 11 and 12 of the IT Act.\nHere, Sh. Varnit Shanker is trustees

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

c) and\nsection 13(3) of the Act clearly states that if a trust carries out any transaction directly or\nindirectly for the benefit of the specified persons mentioned in Section 13(3), then the\nsaid trust will lose out on the exemption provided under Sections 11 and 12 of the IT Act.\nHere, Sh. Varnit Shanker is trustees

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)

disallowed deductions u/s 11 and 12 on ground that there was violation of 21 ACIT (EXEMPTIONS), CIRCLE-JAIPUR VS NAVRATAN VIDHA MANDIR SHIKSHA SAMITI provisions of Section 13 on account of interest free loans given to three societies.CIT(A) upheld findings of AO, However Tribunal held that two societies were registered u/s 12AA and were charitable societies engaged in providing

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. JYOTI VIDYAPEETH TRUST, JAIPUR

16. As a result, finding no merit in the appeal filed by the department, the same is hereby dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Section 13(1)(c)(ii), 13(2)(c) and 164(2) of the Act, and the decisions relied on behalf of the assessee before Learned CIT(A), there is merit in the contention raised on behalf of the assessee-appellant that only excessive payment of salaries deserves to be disallowed and would be subject to levy

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

3) r.w.s.153A vide order dated 28-12-2016 at a total\nincome of Rs.1,40,62,140/-. Further, the order u/s 154 of the Act was also\nmade on 25-09-2017 and the income was assessed at Rs.1,61,76,089/- by\nmaking additions on account of disallowance of unabsorbed depreciation.\nThe assessee filed the appeal before

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 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

13,17,575/- added or disallowed by the AO which has reached finality in computing the total income of the assessee shall, for the purpose of clause (c) of this subsection (1) of section 271, be deemed to represent the income in respect of which particulars have been concealed. Thus, I confirm the penalty levied

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

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition

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

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition

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

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition