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6 results for “reassessment”+ Section 80G(5)(iii)clear

Sorted by relevance

Mumbai41Bangalore17Chennai12Delhi11Kolkata8Lucknow7Indore6Jaipur6Rajkot4Pune4Ahmedabad4Hyderabad3Cuttack2Chandigarh1Raipur1

Key Topics

Section 12A39Section 80G17Exemption5Section 13(3)4Section 115J4Section 143(3)3Section 112Section 1472Section 1482Addition to Income

ALL INDIA SECURITISATION AND ENFORCEMENT OF SECURITY INTEREST ASSOCIATION,CHITRANJAN MARG vs. CIT EXEMPTION, KAILASH HEIGHT,

In the result, the both appeals of the assessee are allowed for\nstatistical purposes

ITA 627/JPR/2024[NA]Status: DisposedITAT Jaipur04 Apr 2025

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

For Appellant: Shri Vikash Rajvanshi, C.AFor Respondent: Shri P.P. Meena, CIT-DR
Section 12ASection 80G

5 of CIT Order:\n\nThe CIT Exemption has wrongly cancelled the existing 80G provisional registration dated 06.10.2021\nwhereas assessee has submitted the proper justification for regularization of the provisional\nregistration. So, your honor is requested to kindly direct the CIT Exemption to grant the 80G registration\nas trust is doing genuinely charitable activities.\n\n17\nITA No. 627 & 628/JPR/2024

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

2

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

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20
For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

iii).\n• Religious expenses are more than 5%, thus violation of section 80G(5B).\n4. Aggrieved by the order of the ld. CIT (Exemption), the assessee preferred\nthe present appeals before us on the grounds mentioned hereinabove. All the\ngrounds raised by the assessee are inter-related and inter-connected and relates to\nchallenging the order of ld. CIT (Exemption

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

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

iii).  Religious expenses are more than 5%, thus violation of section 80G(5B). 4. Aggrieved by the order of the ld. CIT (Exemption), the assessee preferred the present appeals before us on the grounds mentioned hereinabove. All the grounds raised by the assessee are inter-related and inter-connected and relates to challenging the order of ld. CIT (Exemption

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

ITA 960/JPR/2018[2008-09]Status: DisposedITAT Jaipur22 Jan 2021AY 2008-09
For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Add.CIT) fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 151

iii) Accordingly to the Sl. No. 6 of part I of 10B report, it was pointed out by the CA that funds of the trust were not invested or deposited in the manner laid down in section 11(2)(b) of the IT Act, 1961. iv) it was also seen that funds

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

ITA 621/JPR/2023[2017-18 onwards]Status: DisposedITAT Jaipur03 Jun 2024
For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Sh. Ajay Malik, CIT &
Section 12ASection 12A(1)(ac)Section 40A(3)

iii) of\nsub-section (4) of section 12AB:\nB.\nImpugned order is invalid and bad in law.\n8.\nIt is humbly submitted that the impugned order of cancellation of registration is\ninvalid and is bad in law on various grounds, which grounds are raised without prejudice\nto each other grounds, the said grounds are as follows:\na.\nAssumption of jurisdiction

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Aug 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 263Section 36(1)(iii)Section 80

reassessment proceedings. This being the case, the assessment\norder could not be subjected to revision u/s 263 and the action of Ld.\nPr.CIT in invoking jurisdiction u/s 263 could not be sustained in the eyes\nof law. Similar is the view of the Tribunal in assessee's group concern i.e.\nM/s Reliance Corporate IT Park