SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

Bench: Hearing On The Case.

6. Decision : I have gone through the facts of the case, the Grounds of appeal, and the submissions made by the appellant. The grounds of appeal raised in this appeal is that the Assessing Officer erred in denying the claim of exemption u/s 11 & 12AA of the Act and also the excess of income over expenditure has been brought

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

disallowing exemption claimed under section 11 which resulted in a demand to be payable by the taxpayer amount of Rs. 13489828. During the course of appellate proceedings, the appellant has submitted that appellant is registered u/s. 12A and 80G by the Commissioner as it is engaged in imparting education and running various education institutions. The appellant had not filed return

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

6. That on the facts and in the circumstances of the case, the ld. CIT Appeals has grossly erred in dishonoring circular no. 14 dtd. 11th April, 1955 issued by the Central Board of Direct Taxes (CBDT). The relevant extract is reproduced as under : “Officers of the Department must not take advantage of ignorance of an assessee

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

section 13(1)(d)(iii) of the Act. He therefore, treated the surplus amounting to INR 2,11,32,268/- as business income and further made addition on account of disallowance on loss of sale of fixed asset of INR 2,96,322/-, disallowance on prior period expenses of INR 10,84,776/- and gratuity expenses

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation for contribution was sent by ‘DKJFFI’. The funds shall be used only for the purposes of acquisition construction running of hospital/dispensary, clinic and for repayment of any loan taken for the above purposes. But primarily

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation for contribution was sent by ‘DKJFFI’. The funds shall be used only for the purposes of acquisition construction running of hospital/dispensary, clinic and for repayment of any loan taken for the above purposes. But primarily

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation for contribution was sent by ‘DKJFFI’. The funds shall be used only for the purposes of acquisition construction running of hospital/dispensary, clinic and for repayment of any loan taken for the above purposes. But primarily

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

11 Nahar Colours and Coatings Private Ltd 5.2.2 As regards the disallowance of Rs. 15,24,003/- in terms of section 36(1)(va) r.w.s. 2(24)(x) of the Act the issue was covered based on the jurisdictional high court decision and therefore, the issue was debatable and law does not permit the review of each every order after

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

6-3-2007 solely on the basis that the benefit of section 72A had been wrongly allowed to the assessee. In the order of reassessment, that was passed on 27¬12-2007, the claim made by the assessee with reference to the provisions of section 72A was disallowed. On 30-4-2009, the Commissioner issued the impugned notice under section

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

11. Section 37(1) of the Act being a ‘General’ section provides that Any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

11. Section 37(1) of the Act being a ‘General’ section provides that Any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

disallowance of exemption claimed u/s 11 of the Act, all the grounds of appeal are clubbed together for the sake of convenience and disposed as under: 4.1 The appellant had not filed the Form No.10B within the prescribed time and therefore the CPC did not grant the exemption u/s 11 as per the intimation u/s 143(1). Thereafter, the appellant

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

disallowance of exemption claimed u/s 11 of the Act, all the grounds of appeal are clubbed together for the sake of convenience and disposed as under: 4.1 The appellant had not filed the Form No.10B within the prescribed time and therefore the CPC did not grant the exemption u/s 11 as per the intimation u/s 143(1). Thereafter, the appellant

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

disallowance should be made under section 40A(3). 3. Various representations have been received by the Board regarding the difficulties that are being experienced by the taxpayers due to lack of uniformity in the interpretation of the provisions of rule 6DD(j ) by the Income-tax Officers. The Board have considered these representations and have decided to lay down certain

UTTARAKHAND VIKAS SAMITI,UDAIPUR vs. DCIT, CPC / ITO, WARD EXEMPTION, UDAIPUR

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

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleuttarakhand Vikas Samiti Vs. Dcit, Cpc/Ito, Ward Exemption, 117, Main Road, Bhupalpura, Udaipur - 313001 Udaipur - 313001 Pan No. Aaatu 3935 G Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax, Appeal, Addl/Jcit (A) Patna [Hereinafter Referred To As “The Jcit Appeal”] Dated 24.01.2025 With Respect To Assessment Year 2018-19 Challenging Therein Confirmation Of Addition Of Rs. 6,00,000/- Without Appreciating Facts Of The Case.

disallowed the appellant’s claim for set apart of Rs. 6,00,000/- considering the fact that form 10 was filed belatedly. Asst. Year: 2017-18 3 5. The Ld. AR argued that the Commissioner of Income Tax, while interpreting such belated applications in form 9A and form no. 10 satisfied this that the assessee was apprehended by reasonable cause

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

disallowing any exemption claimed by the assessee u/s 11(1) or other section by the CPC in the processing of the return of income. 11. Considering the peculiar facts of the case, we deem it appropriate to send back the matter to the file of the AO to examine the claim of exemption of assessee u/s 11

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

disallowing any exemption claimed by the assessee u/s 11(1) or other section by the CPC in the processing of the return of income. 11. Considering the peculiar facts of the case, we deem it appropriate to send back the matter to the file of the AO to examine the claim of exemption of assessee u/s 11

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

11,97.500/- 2 Income from house property 1,95,450/- 3 Profits and gains of business or profession 13,832/- 4 Income from other sources 29, 52,113/- Total 53,54,139/- 7.8 However, the assessee has not disclosed the details of share of profit received from the partnership firm, which is otherwise exempt from tax in the hands