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

houses in India for residential purposes and which is eligible for deduction under clause (viii) of sub-section (1) of section 36; (ixa) deposits with or investment in any bonds issued by a public company Mahima Shiksha Samiti, Jaipur vs. ACIT,(Exemption), Jaipur formed and registered in India with the main object of carrying on the business of providing long

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

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

46 first para) Therefore, even the sale deed clearly mentions that the property was residential cum commercial property. 1.2.3 The ld. AO must have considered the complete details filed by the assessee: As the complete information and documents were duly brought on record, there must be a reasonable assumption that the ld. AO has considered the complete facts and circumstances

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

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

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

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

section 11(5)(x) of the Act and the subject investment in purchase of a flat at Safdarjung Enclave, New Delhi is thus in compliance with the said provisions. We have no hesitation in agreeing to the said contention of the ld AR. However, the question that remains is whether the said investment in purchase of a flat at Safdarjung

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 (NOW KOTA DEVELOPMENT AUTHORITY),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