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 being illegal and without jurisdiction.” 4. Briefly the facts of the case are that the assessee appellant is a charitable trust running a veterinary college in the name of Apollo College of Veterinary Medicine. It is registered U/s 12AA vide order no. 29/8/2003-04/723 dated 27.06.2003. For the year under consideration, the assessee trust filed its return of income

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

147\nof the Act. Therefore, the argument of the appellant are not found to be\nacceptable.\nFurther the addition made by the AO are based on return filed in response to\nnotice issued u/s 148. Before the notice, there was no return filed by the\nassessee. Therefore, the notice issued u/s 148 is found to be valid. The\nappellant

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

charitable object of the trust was the imparting of education which falls\nu/s.2(15) of the Act. The newspaper business was incidental to the attainment\nof the object of the trust, namely that of imparting education and the profits of\nthe newspaper business are utilized by the trust for achieving the object of\nimparting education. In this case, there

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Income Tax (Exemption

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129\n(Raj.) wherein it was held as under:\n“The error envisaged by section 263 was not one which depended on\npossibility or the guess work but it should be actually an error either of\nfact or law. Unless the Commissioner categorically says that there was\nsome income from speculative business

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

reassessment order passed u/s 144/147 dated 13/12/2018 and impugned order 5 Seth Badri Prasad Ummedi Devi Paropkari Trust passed by Commissioner (Appeals) u/s 250 dated 30/06/2023 are unjust, not maintainable and liable to be cancelled. 2. That on the facts and In law the impugned order passes by the Id. Commissioner (Appeals) is most arbitrary, unjust, untenable and liable

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s

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

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

147- These cannot be the reasons for proceeding under s. 147/148-From the so-called reasons it is not at all discernible as to whether the AO has applied his mind to the information and independently arrived at a belief on the basis of the material before him that income had escaped assessment-Proceedings under s. 147/148 rightly quashed by Tribunal

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

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

Charitable Trust [2015] 58 taxmann.com 335/232 Taxman340/[2014] 369 ITR 360\n(Raj.). The Tribunal also noted that once the matter was remanded back to the CIT(E)\nthen the limitation for passing the order/decision cannot be more than the limitation\nprovided for deciding the application under section 12AA of the Act. There is no dispute\nthat

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Charitable or\nreligious trust Exemption of income from property held under (Audit objection)\n Assessment year 2016-17 Assessment of assessee-trust was completed under section\n143(3) at 'Nil' income - Revenue audit party, however, objected to finalization of retum of\nassessee-trust at 'Nil' for reason that during year, assessee received corpus donations\nwhich were not included in income

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceedings, in response to notice u/s 142(1) of the Act, she had appeared and produced relevant documents but the same were refused to entertain by the Assessing Authority. In appeal before the learned First Appellate Authority physical notice of hearing was ever received by the assessee. The learned CIT(A) dismissed the appeal of the 14 Ram Niwas

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALASANA vs. PCIT-2, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

147 rws143(3) dt. 30.06.2017 by taking a reasonable and possible view. Here we want to say that if the ld. AO has not examined the issues and claim of deduction u/s 80P he could have not made the assessment. When the assessee has filed reply on deduction u/s 80P (PB8-11) with all the bank details and income

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,JAIPUR vs. PCIT-2, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

147 rws143(3) dt. 30.06.2017 by taking a reasonable and possible view. Here we want to say that if the ld. AO has not examined the issues and claim of deduction u/s 80P he could have not made the assessment. When the assessee has filed reply on deduction u/s 80P (PB8-11) with all the bank details and income

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALSANA vs. PCIT-2, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

147 rws143(3) dt. 30.06.2017 by taking a reasonable and possible view. Here we want to say that if the ld. AO has not examined the issues and claim of deduction u/s 80P he could have not made the assessment. When the assessee has filed reply on deduction u/s 80P (PB8-11) with all the bank details and income

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

Bench: The Date Of Hearing.”

Charitable Trust [2015] 58 taxmann.com 335/232 Taxman340/[2014] 369 ITR 360 (Raj.). The Tribunal also noted that once the matter was remanded back to the CIT(E) then the limitation for passing the order/decision cannot be more than the limitation provided for deciding the application under section 12AA of the Act. There is no dispute that as per the provisions

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO (E), WARD-1, JAIPUR, JAIPUR RAJASTHAN

Trust. That the Ld. CIT(A) also erred in\nnot allowing the depreciation & did different interpretation\nwhich is not based on earlier order of Higher Authorities.\n6. That the Ld. A.O. grossly erred in charging tax on Charitable\nexpenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld.\nCIT(A) also erred in not considering the ground.\nITA NO.57/JP/2024

LISAMMA SEBASTIAN,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, the appeal of the assessee is partly allowed

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

147 along with the first proviso is reproduced here under "If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of section 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment