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8 results for “house property”+ Section 80G(5)(ii)clear

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Mumbai119Delhi65Bangalore45Chennai37Kolkata27Ahmedabad27Pune17Lucknow16Chandigarh13Jaipur8Indore5Cochin4Hyderabad4Amritsar4Surat3Jodhpur2SC2Nagpur1Guwahati1Punjab & Haryana1Rajkot1Telangana1Dehradun1Karnataka1

Key Topics

Section 12A31Section 80G17Section 118Exemption8Section 80G(5)5Limitation/Time-bar3Disallowance3Section 293C2Section 80G(5)(vi)2

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)

ii) (iii) object of the society is for the benefit of Shwetamber Jain Community violating section 80G(5)(iii) and (iv) application filed is not within the time limit and the provisional approval granted to the assessee was also cancelled. Submission:- 1. The Ld. CIT(E) in its order has observed that assessee has not furnished reply to the show

Section 13(1)2
Section 12A(1)(ac)2
Deduction2

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)

ii) (iii) object of the society is for the benefit of Shwetamber Jain Community violating section 80G(5)(iii) and (iv) application filed is not within the time limit and the provisional approval granted to the assessee was also cancelled. Submission:- 1. The Ld. CIT(E) in its order has observed that assessee has not furnished reply to the show

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

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

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

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

ETERNAL FOUNDATION,JAIPUR vs. COMMISSIONER OF INCOME TAX (E), JAIPUR

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

ITA 1504/JPR/2018[0]Status: DisposedITAT Jaipur22 Jul 2019
For Appellant: Shri PC Parwal (CA)For Respondent: Shri BK Gupta (CIT)
Section 12ASection 13(1)Section 293CSection 80GSection 80G(5)(vi)

5. In re-joinder, the ld. A/R submitted that the assessee is providing medical aids to the patients through these clinical trials and then even if the life of a patient is saved due to such clinical trial, it is a charitable activity. 6. We have considered the rival submissions as well as the relevant material on record. The assessee

ETERNAL FOUNDATION,JAIPUR vs. COMMISSIONER OF INCOME TAX (E), JAIPUR

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

ITA 1505/JPR/2018[0]Status: DisposedITAT Jaipur22 Jul 2019
For Appellant: Shri PC Parwal (CA)For Respondent: Shri BK Gupta (CIT)
Section 12ASection 13(1)Section 293CSection 80GSection 80G(5)(vi)

5. In re-joinder, the ld. A/R submitted that the assessee is providing medical aids to the patients through these clinical trials and then even if the life of a patient is saved due to such clinical trial, it is a charitable activity. 6. We have considered the rival submissions as well as the relevant material on record. The assessee

ACIT(E), JAIPUR vs. COMPUCOM FOUNDATION, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 900/JPR/2016[2012-13]Status: DisposedITAT Jaipur31 Jan 2017AY 2012-13
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT- DR fu/kZkfjrh dh vksj ls@
Section 10Section 11Section 11(1)Section 32

house property has to be allowed. The Hon'ble Bombay High Court again in the case of Director of Income Tax (Exm.) V/s Framjee Cawajee Institute (supra) has held that depreciation could not be denied simply because expenditure on acquisition of assets had already been treated as application of income in the year of acquisition of assets. We are thus

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT
Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

80G in respect of donation of Rs 40072 disallowed by the Ld. A.O in assessment. 2.1 Apropos Ground No. 1 and 2 of the assessee, brief facts of the case are that the assessee in the status of AOP filed the return of income for the assessment year 2012-13 on 28-09-2012 declaring total income