AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

29,590/- on account of land cost as exemption u/s. 54 instead of the earlier allowance of Rs.61,54,101/- on account of land and building cost does not appear to be a mistake apparent from the record which falls under the purview of section 154. If at all there is a mistake, it has to be brought

DCIT, CIRCLE-3, JAIPUR, JAIPUR vs. M/S. JOY SYNDICATE & ENCLAVE PVT. LTD. , JAIPUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

29 taxmann.com 15 () 4. Gujrat 14 CIT v Jain Housing & Constructions Ltd. [2013] 30 taxmann.com 131 5. Madras 14 CIT v Jogani Constructions Ltd. [2013] 35 taxmann.com 9 6. Bombay 15 CIT v CHD Developers Ltd. [2014] 43 taxmann.com 249 7 Delhi 15 8. CIT v Ittina Properties (P.) ltd. Karnataka 16 CIT v Happy Home Entreprises (2014) 51 taxmann.com

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

10) When on the basis of the record it is not disputed that the requirements of further proviso were fulfilled, the assessee was not required to make any deduction at source on the payments made to the sub-contractors. If that be our conclusion, application of section 40(a)(ia) would not arise since, as already noticed, section

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

house property’. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred by Appellant Trust in entirety. 7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the set off of losses against the total

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

house property’. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred by Appellant Trust in entirety. 7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the set off of losses against the total

SMT. SAROJ SHARMA,JAIPUR vs. ACIT, CIRCLE-3, JAIPUR

10 of the lease deed are not applicable to assessee since assessee is proprietor and not the society as mentioned in lease deed. iii) Further the Govt. of Rajasthan, Department of urban development and housing department vide notification No. 3(63) 4D/3/2005 dated 05.08.2007 has allowed that the 40% area can be given on rent by owner. iv) Prior permission

DY.CIT, CIRCLE-3, JAIPUR vs. SMT. SAROJ SHARMA, JAIPUR

10 of the lease deed are not applicable to assessee since assessee is proprietor and not the society as mentioned in lease deed. iii) Further the Govt. of Rajasthan, Department of urban development and housing department vide notification No. 3(63) 4D/3/2005 dated 05.08.2007 has allowed that the 40% area can be given on rent by owner. iv) Prior permission

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

property to be used or applied directly for the benefit of a persons referred to U/s 13(3) of the Act. Therefore, as per the provisions of Section 13(1)(c)(ii) of the Act, nothing contained in Section 11 and 12 shall operate so as to exclude the total income of the assessee. Therefore, the activities of the assessee

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

house property before the date of filing the return of income is not conclusive.” Appellant wishes to mention that post-dated cheques issued for arising from an agreement attract Section 138 of the Negotiable Instrument Act, 1881, as the balance amount of Rs. 84,27,600/-, paid by issuing post-dated cheques, had become legally payble by the appellant pursuant

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

29,791\n2016-17 (5,96,200) 264\n6,14,267\n2017-18 (2,10,000)\n2,10,000\n39,27,473\nCapital Gain in FY 2018-\n19\n15,39,545\nDeductions/s 54 (Property\nPurchased in 28 May 2018\nRs.38,20,000/-\n15,39,545\nNIL\nDRP\nLong Term Capital Gain\nNe\nD\nDRP.1. Ne\nariat.\n3.4 However, the assessee

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.

Housing Board the assessee acquire the flat for the office staff to stay their during the construction and further the flat was purchased for the purpose of ensuring the school come into existence. It was also proposed to be used for residence of the Principal of the School. Therefore, it was not an investment or diversion of fund

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.

Housing Board the assessee acquire the flat for the office staff to stay their during the construction and further the flat was purchased for the purpose of ensuring the school come into existence. It was also proposed to be used for residence of the Principal of the School. Therefore, it was not an investment or diversion of fund

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.

Housing Board the assessee acquire the flat for the office staff to stay their during the construction and further the flat was purchased for the purpose of ensuring the school come into existence. It was also proposed to be used for residence of the Principal of the School. Therefore, it was not an investment or diversion of fund