ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

68 of the Act read with section 115BBE \nof the Act. \n\n6. Aggrieved from the order of Assessing Officer, assessee preferred an \nappeal before the ld. CIT(A). Apropos to the grounds so raised the relevant \nfinding of the ld. CIT(A) is reiterated here in below: \n\nGround Nos.1, 2 & 3 \n\n5.2 I have considered

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

68 but it should have been made u/s 69A of Income Tax Act, 1961 then the jurisdiction of CIT (A) in limited to deciding the matter whether the addition u/s 69A is correct or not. In the appellate proceeding the addition cannot be confirmed by applying all together different section by invoking a section for which satisfaction

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

section 12AA as a charitable entity undertaking educational activity and thus qualify as an eligible entity for receiving contributions from the assessee society. The contribution of Rs 3,86,84,912 is made by the assessee society out of income generated during the year under consideration as apparent from the return of income and computation of income available

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

12A) provides that: the term 'books or books of account' includes ledgers, day-books, cash books, account books and other books whether kept in written form or as print-outs of data stored in a floppy disc, tape or any other form of electro-magnetic data storage device. CBDT's Circular No. 14/2001 explains clause (124) of section 2

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

12A) provides that: the term 'books or books of account' includes ledgers, day-books, cash books, account books and other books whether kept in written form or as print-outs of data stored in a floppy disc, tape or any other form of electro-magnetic data storage device. CBDT's Circular No. 14/2001 explains clause (124) of section 2

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

12A) provides that: the term 'books or books of account' includes ledgers, day-books, cash books, account books and other books whether kept in written form or as print-outs of data stored in a floppy disc, tape or any other form of electro-magnetic data storage device. CBDT's Circular No. 14/2001 explains clause (124) of section 2

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

12A) provides that: the term 'books or books of account' includes ledgers, day-books, cash books, account books and other books whether kept in written form or as print-outs of data stored in a floppy disc, tape or any other form of electro-magnetic data storage device. CBDT's Circular No. 14/2001 explains clause (124) of section 2

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

68 of the Act. The cash deposits being SBNs in bank accounts of the assessee during demonetization period amounting to Rs. 6,76,59,000 are unexplained and alternatively taxable under section 69A of the Act. At the same time, since the sales are found to be bogus to that extent, Rs. 6,76,59,000 shall be reduced

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made:] Provided that where registration has been granted

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made:] Provided that where registration has been granted

SANJAY LUNIA,AJMER vs. ITO WD-2(1), AJMER

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

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

68, 69, 69A, 69B, 69C or 69D), its taxability cannot be determined in terms of section 115BBE. In the circumstances, it is humbly submitted that the action of ld. CIT(A) in confirming the addition of Rs.16,52,000/- made by ld. AO without appreciating the details and evidences filed, deserves to be deleted

SHRI MERH KSHTRIYA SABHA,AJMER vs. CIT(APPEALS), DELHI

68 of the IT act and hence the facts of the appellant are different, In\nfact, relied upon the decision supports the stand of the Assessing Officer that\nin absence of identity details of donor's, section 115BBC and section 2(24)(iia)\nof the Act are squarely applicable. Also Section 115BBC clearly states that the\namount

DINESH KUMAR SONI,JAIPUR vs. DCIT CEN CIR 1 JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

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

section 2(12A) and, therefore, addition u/s 68 can also be made, irrespective of whether credit entries are made

SHRI NARESH JHANWAR,JAIPUR vs. DCIT, C.C.-3, JAIPUR

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

section 68 cannot be invoked. The definition of the books of accounts is given u/s 2(12A) of the Act as under

SHRI NARESH JHANWAR,JAIPUR vs. DCIT, C.C.-3, JAIPUR

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

section 68 cannot be invoked. The definition of the books of accounts is given u/s 2(12A) of the Act as under

SHRI HARSH AGARWAL,JAIPUR vs. THE DCIT, JAIPUR

In the result, the appeal of the assessee is allowed

section 2(12A) and, therefore, addition u/s 68 can also be\nmade, irrespective of whether credit entries are made

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

In the result the appeal of the assessee is allowed

section 2(15) – Not a ground\nspecified in statute for cancellation of registration Income Tax Act, 1961, ss. 2(15),\nfirst proviso, 12AA(3)\nCIT vs Jodhpur Development Authority 287 CTR 473 (Raj.)/ 139 DTR 1\nCharitable trust Registration under s. 12A - Charitable purpose of planning and\ndevelopment of city vis-a-vis earning of profit - Predominant object

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay