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

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

property of assessee. This is incorrect as against the said show cause notice, reply was filed on 22.03.2024 (PB 107-114) along with the original constitution(PB 115-122). Further clause 26 of the amended constitution (PB 23) specifically provides that on dissolution the asset of the society would be merged with other society having same object and registered

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

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

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

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

section 133(6) of the Act to make inquiries about claim of deduction under Chapter VIA of the Act, the original return, which was invalid, would have attained finality and after lapse of maximum time limit to initiate any action under the Income Tax Act, 1961, no action could have been taken leaving the Department at total loss of revenue

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

section 133(6) of the Act to make inquiries about claim of deduction under Chapter VIA of the Act, the original return, which was invalid, would have attained finality and after lapse of maximum time limit to initiate any action under the Income Tax Act, 1961, no action could have been taken leaving the Department at total loss of revenue

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

section 133(6) of the Act to make inquiries about claim of deduction under Chapter VIA of the Act, the original return, which was invalid, would have attained finality and after lapse of maximum time limit to initiate any action under the Income Tax Act, 1961, no action could have been taken leaving the Department at total loss of revenue

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

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

vi) of the IT Act whereby the registration granted under section 12AA was withdrawn by the ld. CIT (Exemptions) and consequently the application filed for approval of exemptions under section 80G was also rejected. First, we take up the appeal challenging the order of ld. CIT (Exemptions) withdrawing/cancellation of the registration granted under section 12AA

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

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

vi) of the IT Act whereby the registration granted under section 12AA was withdrawn by the ld. CIT (Exemptions) and consequently the application filed for approval of exemptions under section 80G was also rejected. First, we take up the appeal challenging the order of ld. CIT (Exemptions) withdrawing/cancellation of the registration granted under section 12AA

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

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

housing, continuing their education, and securing employment. Careleavers Inner Circle Forum vs. CIT (E) Learned AR has submitted that as further claimed by the appellant, it has support from UNICEF. This partnership aims to provide essential support to young adults leaving institutional care, focusing on areas such as education, health and livelihood. 5. As noticed above, one of the grounds

CENTRAL CIRCLE-1, JAIPUR vs. LATE SHRI SATISH KUMAR AGARWAL, L/H SMT. SANTOSH AGARWAL, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

House property Rs. 31,780/- as discussed in para no. 6 Add : Disallowance u/s 14A as discussed in para Rs. 73,332/- no. 7 Add : Disallowance u/s 80G as discussed in para Rs. 2,685/- no. 8 Add : Addition of unexplained Cash found Rs. 32,69,455/- during search as discussed in para no. 9. Add : Addition of on account