NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

Section 80G do not mandate that the payment should be made directly to the donee.The factual position as given above is that the assessee had made the payments by cheques to the suppliers of equipments on behalf of donee which tantamount to donation made as a sum of money. That the AO should have seen the substance

NASH FASHIONS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the ground is allowed for statistical purposes

section 80G is not available. However, in this decision, Hon'ble Gujarat High Court after referring to the decision of Bombay High Court in case CIT Vs. Associated Cement Co. Ltd. 68

BANSAL CLASSES PVIVATE LTD.,KOTA vs. JCIT, KOTA

In the result, revenue’s ground of appeal is allowed for statistical purposes

68,825/- made by AO on account of refund of caution money. (ii) deleting the addition of Rs. 19,65,348/- made by the AO on account of depreciation on PLD unit building on the basis of additional evidence admitted in violation of Rule 46A. (iii) deleting the addition of Rs. 5,52,000/- out of total addition

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

Section 80G do not mandate that the payment should be made directly to the\ndonee.The factual position as given above is that the assessee had made the\npayments by cheques to the suppliers of equipments on behalf of donee which\ntantamount to donation made as a sum of money. That the AO should have seen\nthe substance

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

INCOME TAX OFFICER, JAIPUR vs. GOLDENDUNES HEIGHTS LLP, JAIPUR

Bench: Him.

section 142(1) of the Act dated 13.02.2021 was asked to prove the identity, creditworthiness and genuineness of loan transactions. The assessee submitted details and on perusal of the same ld. AO noticed that it has failed to justify the unsecured loan from the following parties. (i) Aventez Media Technology- The assessee has received loan

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

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

section 80G of the IT Act, 1961. Therefore, for the sake\nof convenience, we dispose off all the grounds through a consolidated order.\n5. Before us, the ld. A/R of the assessee reiterated the arguments as were raised\nby him before the ld. CIT (Exemption) and also relied on the written submission\nsubmitted before us which are reproduced

INDIA COMMERCIAL SERVICES ,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

68 of the Act, but the AO failed to consider / apply his\nmind on this issue.\n4.2 Ld. PCIT further noted that the assessee firm had claimed deduction\nof Rs.23,876/-, under section 80G

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

Bench: The Date Of Hearing.”

section 80G of the IT Act, 1961. Therefore, for the sake of convenience, we dispose off all the grounds through a consolidated order. 5. Before us, the ld. A/R of the assessee reiterated the arguments as were raised by him before the ld. CIT (Exemption) and also relied on the written submission submitted before us which are reproduced

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

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 of excess stock Rs. 2,32,09,339/- found as discussed in para no. 10. Assessed Total Income

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

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

80G cannot be granted without registration u/s 12AB • Application non maintainable taken benefit of section 11 or 12 3. Arguments heard. File perused. 4. Ld. AR for the appellant has submitted that the appellant is a company incorporated on 25.11.2021 dedicated towards helping young adult who have grown up in orphanages or institutional care. It provides these individuals with

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

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

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

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

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

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

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

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

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

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

DEREWALA INDUSTRIES LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JAIPUR

Appeal is partly allowed; while

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

68,120.00 4. Reinhard Bosse UND Geschaftskunden Ag, Bahnhofstrabe 17, 49525 Lengerich, Germany 7, 10,060.00 5. Shamlan Naseer Ali Doha, Qatar, YEMEN 1, 76,698.00 Total: 38, 92,787.00 The AO has disallowed the said amount U/s. 40(a) (i) on the ground that the assessee has not deducted the tax at source as required

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

80G without affording reasonable opportunity of being heard to the assessee. It is thus hereby prayed for quashing the said rejection order so made as it was against the principles of natural justice. Aagaz Samajik Vikas Sanstha [A] 3. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time