ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, 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)

68 ITR 478(Bombay) and CIT Vs. Benglore Woolen Cotton & Silk Mills, 91 ITR 166(Mysore), held that the transaction in substance is a money transaction and the donation is virtually a donation of sum of money and assessee is entitled to deduction u/s.80G of the I.T. Act. As mentioned above appeal by the department against the ITAT order

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

In the result, the ground is allowed for statistical purposes

68 ITR 478 (Bom.); Addl. CIT v. Abhai Maligai [1978] 113 ITR 737 (Mad.) and Cir v. Bangalore Woollen, Cotton & Silk Mills Co. Ltd. [1973] 91 ITR 166 (Mys.), courts have taken the view that while, interpreting section 80G(2)(a), the substance of the nature of the transaction should be taken into account and it is not necessary

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

SHRIADINATH JAIN SHIKSHAN SANSTHAN SAMITI ,ALWAR vs. CIT(E), JAIPUR, JAIPUR

17. As a result of the above discussion, we find merit in the contention of Ld

Bench: Learned Cit(E). Same Application Came To Be Rejected Vide Order Dated 24.12.2024. That Is How, The Applicant Samiti Is Before This Appellate Tribunal. 2. Arguments Heard. File Perused. 3. On 07.06.2024, Applicant Filed An Application Seeking Registration. Learned Cit(E) Rejected The Same On The Following Three Grounds:-

80G(5)(iii) of the Act, Learned CIT(E) could not reject the prayer for registration, when approval u/s 10 (23C)(vi) of the Act stood already granted to the applicant Samiti. 10. Section 10(23C)(vi) of the Act provides that any income received by any university or other educational institution existing solely for education purpose

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

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

68 ITR 478(Bombay) and CIT Vs. Benglore Woolen\nCotton & Silk Mills, 91 ITR 166(Mysore), held that the transaction in substance\nis a money transaction and the donation is virtually a donation of sum of money\nand assessee is entitled to deduction u/s.80G of the I.T. Act. As mentioned\nabove appeal by the department against the ITAT order

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

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

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

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

iii) any accretion to the shares, forming part of the corpus mentioned in sub-clause (i) 3[and sub-clause (ia)], by way of bonus shares allotted to the fund, trust or 4[or any university or other educational institution institution or any hospital or other medical institution] ; (iv) voluntary contributions received and maintained in the form of jewellery, furniture

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

Bench: The Date Of Hearing.”

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

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

80G, exemption under s. 11 could not be denied to the assessee trust on the ground that the donations given by it were not utilized for the objects enumerated in the trust deed. 38. Further, on facts, it was submitted that Ld. Assessing Officer denied exemption under section 11 of the Act by alleging that the assessee society

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

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 :

5. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time of or before the hearing of the case.” 1.1 The assessee in ITA No.810/JPR/2023 has raised the following grounds of appeal : “1. On the facts and circumstances of the case, the Ld.CIT(Exemption) has grossly erred

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 :

5. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time of or before the hearing of the case.” 1.1 The assessee in ITA No.810/JPR/2023 has raised the following grounds of appeal : “1. On the facts and circumstances of the case, the Ld.CIT(Exemption) has grossly erred

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

In the result, the appeal of the assessee is allowed

iii) of the Act and further holding that the said\ndisallowance cannot be added back to the assessee's income computed under\nthe provisions of section 115JB of the Act.\"\n30. Similar is the position in the Hon'ble High Court in relation to\nother assessment years wherein Co-ordinate Bench of ITAT has decided\nthe aforesaid issue

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

80G of the IT Act vide registration certificate dated 26/29.10.2010(PB18), thereafter approval under section 10 (23C) (vi) of the tax Act. 1961 vide notification No. 18/2010-11 endorsed vide letter no CCIT/ Addl. CIT (H.qrs)/JPR/10 (23C) (vi)/2010-11/3049 dated 23/25.11.2010 has also been granted to the assessee. The assessee society is filling its return of income regularly

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

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

5. As noticed above, one of the grounds for rejecting the application u/s 12AB of the Act is that there were discrepancies in the Article of Association. In this regard, the observations made by Ld. CIT(E) need to be reproduced for ready reference. Said observations read as under:- “03. Discrepancies in Article of Association 3.1. On perusal

CONNECT SIGNAL,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Section 12A of the Act. 3. Since the appeal came to be presented 68 days after the prescribed period of limitation, application seeking condonation of delay has been filed. 4. ITA No. 752/JPR/2025.- Appellant-applicant has challenged the impugned order dated 05.12.2024, passed by Learned CIT(E), Jaipur, whereby its application u/s 80G of the Act came

M/S P. R. ROLLING MILLS P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Itat By Taking Following

5 M/s P.R. Rolling Mills P. Ltd. Vs DCIT donation is being made, is engaged in research activity as per its objects, as obviously after detailed enquiries reporting investigation etc. the CBDT must have issued notification No. 4/2010 dated 28.01.2010 treating the institute to be covered for Sec. 35(1 )(ii). Thus, deduction claimed by assessee is absolutely in accordance

ACIT(E), JAIPUR vs. COMPUCOM FOUNDATION, JAIPUR

In the result, the appeal of the Revenue is dismissed

80G of the Act. The trust is running an educational and charitable institution 5 The ACIT (Exemption), Circle- Jaipur vs. M/s. Compucom Foundation, Jaipur offering Engineering, Information Technology College & MBA Courses. It is also noted that return of income for the assessment year 2012-13 declaring total income of Rs. Nil was filed by the assessee