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

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

13(2)(a) of the IT Act, 1961.” In ITA No. 30/JP/16(Assessee): “Under the facts and circumstances of the case and in law, the ld. AO has erred in holding that depreciation under section 32 of the IT Act, 1961 is not admissible in respect of the assets on which exemption has been allowed

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

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

In the result, appeal of the assessee is allowed

disallowed, therefore, file explanation of the same. Therefore, an opportunity of being heard is given to file reply of this notice on 20/01/2018 at my office situated at 3rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur.” ITA 638/JP/2018_ 7 Getwell Health & Education Samiti Vs CIT(E) As regards the income of M/s Getwell Medical Agency, we note that during

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

13 (8) become applicable and the plea that the activities are charitable cannot be accepted in view of the amended provisions of section 2 (15) of the I. T. Act, 1961. Hence, 5 ITA 197/JP/2022 THE JEWELLERS ASSOCIATION VS ACIT, CIRCLE-1 JAIPUR exemption available to the assessee-society u/s 11 and 12 is forfeited. The A.O. thereafter taxed

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

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

disallowances made by the Assessing Officer were deleted by the ld. CIT(A) on the ground that the payment was not found to excessive or unreasonable having regard to the services rendered by those persons or fair market price of the services. Even the interest paid to the specified persons was considered by the ld. CIT(A) as reasonable

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

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

section 13(3) of the Act. In the light of the same, it was finally submitted that the conclusion drawn by the ld Pr.CIT is wholly erroneous, incorrect, and needs to be rejected. 30. The ld CIT DR was heard who has relied heavily on the findings of the ld Pr.CIT. We have already taken note of the said findings

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

section 13(3) of the Act. In the light of the same, it was finally submitted that the conclusion drawn by the ld Pr.CIT is wholly erroneous, incorrect, and needs to be rejected. 30. The ld CIT DR was heard who has relied heavily on the findings of the ld Pr.CIT. We have already taken note of the said findings

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

13 of the Income tax Act. 4. That on the facts and circumstances of the case ld. Lower Authorities grossly erred in making addition of Rs.33,50,772/- to the income of the assessee appellant trust while disallowing the benefit of exemption under Section 11(2) and 11(1)(a) of the Act as claimed by the assessee appellant trust

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully