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)

disallowance of donation of Rs. 40,00,000/- paid to Amma Chandrawati Educational & Charitable Trust on the ground that exemption u/s 11 is denied. 4. The Ld. CIT(A), NFAC has erred on facts and in law in neither allowing the capital expenditure and repayment of loan claimed as application of income of Rs. 62,31,505/- nor depreciation

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)

disallowed to the assessee. ‘’2.2 Submission of Appellant:- The provision of Section 13(1)(d) of the Income Tax Act, 1961 is reproduced as under:- (d) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust

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)

8 education exp. 587609.00 640070.00 730717.00 9 education al tour & picnic 290150.00 755993.00 930590.00 10 electricity & water exp. 204332.00 207415.00 346705.00 11 E.S.I.employerscontribution 132012.00 177189.00 181118.00 12 P.F. employers contribution 228558.00 287923.00 278068.00 13 examination exp. 152432.00 415875.00 645506.00 14 ex-gratia 381058.00 422038.00 ….. 15 function & festival exp. 482913.00 913402.00 1186759.00 16 game & sports exp. 371170.00 513088.00 668451.00 17 horticulture

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

8 M/s Apollo Animal Medical Group Trust vs. ITO (E) of the view that the Assessing Officer was well justified in initiating the proceedings U/s 147 of the Act. It is observed that the Assessing Officer had valid jurisdiction over the case and had recorded proper reasons before issue of notice u/s 148 of the Act. It is also observed

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.

8 Mona Jain Trained Graduate Teacher 9 Reva Jain Primary Teacher 10 Usha Gosain Primary Teacher 11 Pratima Dhar Trained Graduate Teacher 12 Alka Sharma Trained Graduate Teacher 13 Neelam Madan Trained Graduate Teacher 14 Asha Singh Trained Graduate Teacher 15 Deep Mala Trained Graduate Teacher 16 Lla Singh Trained Graduate Teacher 17 Kalpna Ojha Trained Graduate Teacher

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.

8 Mona Jain Trained Graduate Teacher 9 Reva Jain Primary Teacher 10 Usha Gosain Primary Teacher 11 Pratima Dhar Trained Graduate Teacher 12 Alka Sharma Trained Graduate Teacher 13 Neelam Madan Trained Graduate Teacher 14 Asha Singh Trained Graduate Teacher 15 Deep Mala Trained Graduate Teacher 16 Lla Singh Trained Graduate Teacher 17 Kalpna Ojha Trained Graduate Teacher

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.

8 Mona Jain Trained Graduate Teacher 9 Reva Jain Primary Teacher 10 Usha Gosain Primary Teacher 11 Pratima Dhar Trained Graduate Teacher 12 Alka Sharma Trained Graduate Teacher 13 Neelam Madan Trained Graduate Teacher 14 Asha Singh Trained Graduate Teacher 15 Deep Mala Trained Graduate Teacher 16 Lla Singh Trained Graduate Teacher 17 Kalpna Ojha Trained Graduate Teacher

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)

section 12AA of the IT Act, 1961 vide letter No. CIT/Recovery/S. 12A(a)/23/5/2000-2001/459 dated 22.05.2005 issued by CIT, Jaipur The object of the society/trust is to establish educational institution, Social, Economic & Educational Development of Backward Classes, Women Empowerment etc. It is observed from the assessment order that the Id AO after considering all relevant facts and submission

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

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

13,814 erroneously\nallowed.\nEach of such issues is now being taken up by us, in the ensuing paragraphs.\n2.5.1 Disallowance under Section 14A, read with Rule 8D, of Rs. 23,31,312/-\n35\nITA243/JP/2023\nASSOCIATED SOAPSTONE DISTRIBUTING CO. PVT LTD. VS Pr.CIT-2, JAIPUR\nPCIT assumed jurisdiction under Section 263, on the issue of Section 14A for the\nreason

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

disallowed the Freight Expenses of Rs. 1,44,13,853/- [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

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 164(2) of the Act, the amount of salary, to the extent it 6 ITA No. 707/JPR/2023 & CO No. 10/JPR/2023 M/s Jyoti Vidyapeeth Trust was considered excess, should have been subjected to tax. In other words, the assessee challenged levy of tax on the entire claim u/s 11 of the Act. 8. Learned CIT(A), while dealing with

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

section 11 to 13 of the Income\ntax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs. 33,50,772/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nsection 11(2) and 11(1)(a) of the Act as claimed

M/S JYOTI VIDYAPEETH TRUST,143, GOMEZ DEFENCE COLONY, VAISHALI NAGAR, JAIPUR vs. CIRCLE (EXEMPTION), , JAIPUR

Appeals are hereby dismissed

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

disallowed in view of provisions of section 13 of the Act. At the same time, assessee was also asked to furnish details of all persons to whom the assessee had paid salary, more than Rs. 5,00,000/- ; to furnish information regarding qualification of such persons and the duties assigned to them’. Copy of their appointment letter was also sought

M/S JYOTI VIDYAPEETH TRUST,JAIPUR vs. CIRCLE (EXEMPTION) JAIPUR, JAIPUR

Appeals are hereby dismissed

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

disallowed in view of provisions of section 13 of the Act. At the same time, assessee was also asked to furnish details of all persons to whom the assessee had paid salary, more than Rs. 5,00,000/- ; to furnish information regarding qualification of such persons and the duties assigned to them’. Copy of their appointment letter was also sought

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2, NEAR MODEL TOWN, MALVIYA NAGAR, JAIPUR vs. PCIT – 2, JAIPUR, NEW CENTRAL REVENUE BUILDING

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

13,45,411 28,80,935 employees of these Private Limited subsidiaries. This has been treated 3 Girnarsoft Automobilies 14,36,187 21,51,720 35,87,907 as deemed capital Private Limited contribution in 4 Girnar Insurance Broking - 23,54,870 23,54,870 respective Private Limited subsidiary as per Ind-AS Sub-total

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)

8,10,90,469 Nil Set aside written back Disallowance of deduction 3,72,56,000 Nil Set aside on account of reduction in nature of land under litigation Short credit of TDS 1,44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

13,158. Such disallowances made by the ld. AO(CPC) were mistake apparent on record. Resultantly, assessee company filed 3 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR rectification u/s 154 on 8.05.2019, against such adjustments.The AO (CPC) passed rectification order on 10.05.2019, without any rectification in Income Tax Computation. 2.2 Against the rectification order, passed

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

Section 11 to 13 of the Income\ntax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs.33,50,772/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nSection 11(2) and 11(1)(a) of the Act as claimed