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13 results for “house property”+ Section 12A(1)(ab)clear

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Bangalore36Mumbai21Hyderabad14Jaipur13Delhi10Raipur6Pune4Visakhapatnam4Chennai4Lucknow2Indore2Jodhpur1Ahmedabad1Kolkata1

Key Topics

Section 12A31Section 80G16Section 6810Section 44A7Exemption7Section 1446Section 69C6Section 1326Addition to Income6Limitation/Time-bar

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

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

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.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F
6
Section 80G(5)5
Disallowance4

ab) …….. (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

ab initio and deserve to be annulled. Hence, the Ground No. 1 of the assessee is allowed . 3.0 The Ground No. 2 to 4 of the assessee is regarding invoking the provisions of Section 13(1)(d) of the Act for Investment made in past financial years in shares thereby not allowing the exemption u/s 11/10

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

ab)(vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 2.2 In ITANo.696/JPR/2024 the assessee has raised following grounds: - “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form No. 10AB

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

ab)(vi) of IT Act, 1961. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 2.2 In ITANo.696/JPR/2024 the assessee has raised following grounds: - “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form No. 10AB

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

House, Gumanpura,\nKota.\nस्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J\nअपीलार्थी / Appellant प्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. &\nShri Devang Gargieya, Adv.\nराजस्व की ओरसे / Revenue by: Mrs. Anita Rinesh, Ld. JCIT\nसुनवाई की तारीख / Date of Hearing : 23/09/2025\nउदघोषणा की तारीख / Date of Pronouncement: 20/11/2025\nआदेश/ORDER\nPER: RATHOD KAMLESH JAYANTBHAI, AM\nThe present

BHAWANI SHANKAR GUPTA,JAIPUR vs. INCOME TAX OFFICER, WARD 4(1) JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 43/JPR/2023[2015-16]Status: DisposedITAT Jaipur22 Mar 2023AY 2015-16

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

For Appellant: Shri Vishal Gupta (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 139Section 143(3)Section 271BSection 44A

House Property, showing income under the head Profit and Gains from Business and Profession (covered under section 44AD) and Income from Other Sources. Since, assessee was not aware of the technical provisions of turnover etc. related to shares and securities business and since he also suffered loss, same was not declared in return of income. The case of the assessee

SARVANGIN VIKAS SANSTHA,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 848/JPR/2024[NA]Status: DisposedITAT Jaipur30 Oct 2024
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Ms Alka Gautam (CIT) (V.H.)
Section 12ASection 12A(1)(ac)Section 17Section 8

Housing Board,\nAlwar.\nJaipur.\nबनाम | The CIT Exemption,\nVs.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAABS1361E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assesseeby : Shri P.C. Parwal (C.A.)\nराजस्व की ओर से /Revenue by: Ms Alka Gautam (CIT) (V.H.)\nसुनवाई की तारीख / Date of Hearing\n: 24/09/2024\nउदघोषणा की तारीख / Date of Pronouncement: 30/10/2024\nआदेश/ORDER\nPER

CARELEAVERS INNER CIRCLE FORUM,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 903/JPR/2024[2024-2025]Status: DisposedITAT Jaipur11 Feb 2025AY 2024-2025

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Pankaj Sancheti, CAFor Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 11Section 12Section 12ASection 8Section 80G

AB was rejected on the following grounds. • Application non maintainable taken benefit of section 11 or 12 Careleavers Inner Circle Forum vs. CIT (E) • Discrepancies in Article of Association • Business objects • Benefit to interested person • Genuineness of Activities The 2nd mentioned application i.e. u/s 80G was rejected on the following two grounds; • Approval u/s 80G cannot be granted without registration

GAU JEEV PARMARTH SEWA SANSTHA,ALWAR vs. CIT(E), JAIPUR, JAIPUR

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

ITA 333/JPR/2024[NA]Status: DisposedITAT Jaipur30 Oct 2024

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Ms Alka Gautam (CIT) (V.H.)
Section 12ASection 12A(1)(ac)Section 8

Housing Board Sewa Sthal Upcharadheen Ward, Bhawani Top, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTG1614K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri P. C. Parwal (C.A.) jktLo dh vksj ls@Revenue by: Ms Alka Gautam (CIT) (V.H.) lquokbZ dh rkjh[k@Date of Hearing : 24/09/2024 mn?kks"k.kk dh rkjh[k@Date

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

house of the assessee in a statement recorded u/s. 132(4) of the Act vide question no. 22 recorded on 29.07.2016 assessee admitted that he has incurred expenditure on the marriage of his son Vind and two daughters of his young brother. Since the assessee has not submitted any details/ document in compliance to various notices the expenditure

MUKESH JAIN HUF,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 620/JPR/2025[2010-11]Status: DisposedITAT Jaipur06 Aug 2025AY 2010-11
For Appellant: Sh. Tarun Mittal, CAFor Respondent: MS. Alka Gautam, CIT-DR
Section 143(3)Section 147Section 148Section 68

12A, 1st Avenue, Lal Bahadur\nNagar, JLN Marg, Jaipur\n\nबनाम\n\nDCIT,\nCircle-06,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADHM6397P\n\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती की ओर से / Assessee by : Sh. Tarun Mittal, CA\nराजस्व की ओर से / Revenue by : MS. Alka Gautam, CIT-DR\n\nसुनवाई की तारीख / Date of Hearing

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

house of the assessee in a statement\nrecorded u/s.132(4) of the Act vide question no. 22 recorded on\n29.07.2016 assessee admitted that he has incurred expenditure on the\nmarriage of his son Vind and two daughters of his young brother. Since the\nassessee has not submitted any details/ document in compliance to various\nnotices the expenditure to the extent

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

house of the assessee in a statement\nrecorded u/s.132(4) of the Act vide question no. 22 recorded on\n29.07.2016 assessee admitted that he has incurred expenditure on the\nmarriage of his son Vind and two daughters of his young brother. Since the\nassessee has not submitted any details/ document in compliance to various\nnotices the expenditure to the extent