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

Section 139(1) waiting for the correct and\ncomplete information of income to be included, necessitating an upward revision of\nincome. Further had the assessee woke up only after issuance of notice u/s 143(2), he\ncould have filed the revised return immediately but not after a long gap of 5 months i.e.\non 31.03.2011. Undisputedly, the assessee is aged

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

Section 139(1) waiting for the correct and\ncomplete information of income to be included, necessitating an upward revision of\nincome. Further had the assessee woke up only after issuance of notice u/s 143(2), he\ncould have filed the revised return immediately but not after a long gap of 5 months i.e.\non 31.03.2011. Undisputedly, the assessee is aged

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

Section 139(1) waiting for the correct and\ncomplete information of income to be included, necessitating an upward revision of\nincome. Further had the assessee woke up only after issuance of notice u/s 143(2), he\ncould have filed the revised return immediately but not after a long gap of 5 months i.e.\non 31.03.2011. Undisputedly, the assessee is aged

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

Section 139(1) waiting for the correct and\ncomplete information of income to be included, necessitating an upward revision of\nincome. Further had the assessee woke up only after issuance of notice u/s 143(2), he\ncould have filed the revised return immediately but not after a long gap of 5 months i.e.\non 31.03.2011. Undisputedly, the assessee is aged

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

Section 139(1) waiting for the correct and\ncomplete information of income to be included, necessitating an upward revision of\nincome. Further had the assessee woke up only after issuance of notice u/s 143(2), he\ncould have filed the revised return immediately but not after a long gap of 5 months i.e.\non 31.03.2011. Undisputedly, the assessee is aged

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

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

housing, road infrastructure, water suooly, sewage, treatment, supply of food grains, medicines, etc., with or without regulatory powers, mere fact that some surolus or gain is derived would not disentitle them from benefit of section 10(46) Held, yes Whether however, amounts which are significantly higher than recovery of costs, have to be treated as receipts from trade, commerce

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

housing, road infrastructure, water suooly, sewage, treatment, supply of food grains, medicines, etc., with or without regulatory powers, mere fact that some surolus or gain is derived would not disentitle them from benefit of section 10(46) Held, yes Whether however, amounts which are significantly higher than recovery of costs, have to be treated as receipts from trade, commerce

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

46) of the Act or any sub-section 10 of section10 comes to the relief. The EDCs/VFPMCs are also not registered as per provision of section 11 and 12 or that as co- operative society so as to claim the provision of section 80P of the Act. Thus, there is no means by which the payee are exempted from

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

46) of the Act or any sub-section 10 of section10 comes to the relief. The EDCs/VFPMCs are also not registered as per provision of section 11 and 12 or that as co- operative society so as to claim the provision of section 80P of the Act. Thus, there is no means by which the payee are exempted from

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

46) of the Act or any sub-section 10 of section10 comes to the relief. The EDCs/VFPMCs are also not registered as per provision of section 11 and 12 or that as co- operative society so as to claim the provision of section 80P of the Act. Thus, there is no means by which the payee are exempted from

SHRI MANOHAR LAL CHOUDHARY,JAIPUR vs. ACIT, CIRCLE-6, JAIPUR

In the result, the ground of appeal is allowed for statistical purposes

46,770/-. 3 Sh. Manohar Lal Chaudhary, Jaipur Vs. Dy. CIT, Circle-06, Jaipur 3. Being aggrieved, the assessee carried the matter in appeal before the ld. CIT(A) who has confirmed the denial of deduction u/s 54 of the Act. However, the cost of construction has been partly allowed at Rs. 2,00,000/-. Against the said findings

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

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

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

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total