RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

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

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

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 :

house property in respect of the club building is not assessable to tax, on the principle of mutuality which will extend to such deemed income also on the facts of the case – Chelmsford Club V. CIT(2000) 243 ITR 89(SC).” “Activities should not be commercial or profit – motivated – Where the facilities extended by the clubs to their members

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 :

house property in respect of the club building is not assessable to tax, on the principle of mutuality which will extend to such deemed income also on the facts of the case – Chelmsford Club V. CIT(2000) 243 ITR 89(SC).” “Activities should not be commercial or profit – motivated – Where the facilities extended by the clubs to their members

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 :

house property in respect of the club building is not assessable to tax, on the principle of mutuality which will extend to such deemed income also on the facts of the case – Chelmsford Club V. CIT(2000) 243 ITR 89(SC).” “Activities should not be commercial or profit – motivated – Where the facilities extended by the clubs to their members

ACIT, JAIPUR vs. R.F. PROPERTIES PVT. LTD., JAIPUR

In the result, appeal of Assessee in ITA No

Housing Finance Ltd. the payee has included in his books of accounts, on this receipts and also paid due tax on it. This fact is verified by the AO also in his remand report the Ld. Counsel placed reliance on the judgment of the Hon’ble Supreme Court in the case of M/s Hindustan Coca- Cola Beverage Pvt. Ltd. (supra

R.F. PROPERTIES PVT. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of Assessee in ITA No

Housing Finance Ltd. the payee has included in his books of accounts, on this receipts and also paid due tax on it. This fact is verified by the AO also in his remand report the Ld. Counsel placed reliance on the judgment of the Hon’ble Supreme Court in the case of M/s Hindustan Coca- Cola Beverage Pvt. Ltd. (supra