ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

reassessment\nunder section 147 in proceedings for fresh assessment pursuant to directions of AAC for purpose\nof re-computation of income after giving proper hearing to assessee, when issues regarding\nlegality and/or validity of those proceedings have already been decided by AAC while remitting\nmatter to Assessing Officer - Held, yes Whether, similarly, first appellate authority, in an\nappeal against order

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

reassessment proceedings are quashed and set-aside. 19. Now, we refer to the appeal filed by the Revenue wherein the findings of the ld CIT(A) have been challenged. 20. In this regard, the ld DR relied on the findings of the AO and our reference was drawn to Para 3.1 to 3.4 of AO’s order which reads

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

reassessment 30.09.2017 Page 1 proceedings. Date of filing of appeal by assessee trust 16.11.2017 Page 1 before NFAC Date of grant of registration by ld. CIT(E) to the 27.10.2018 Page 1 assessee trust under section 12AA Date of order passed by NFAC in case of 18.11.2022 Page 1 assessee trust in appellate proceeding 9. At time of passing