MAA BHARTI JAN KALYAN TRUST,KOTA vs. ITO WARD EXEMPTION, UDAIPUR

In the result, both the appeals bearing ITA Nos 480 & 481/Mum/2024 are allowed for statistical purpose

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

80G of the Act before the Ld.CIT(E). The Ld.CIT(E) rejected the application filed by the assessee under section 12A(1)(ac)(iii) of the Act on the ground that the assessee violated the provisions of section 12AB(4) and section 13(1)(c) read with section 13(3) of the Act. There is no ambiguity and the Ld.CIT

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

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

80G of the IT Act by the assessee was disallowed and Rs. 5,00,000/- and added back of total income of assessee. Therefore, penalty proceedings was initiated for misreporting of income as per the provision of section

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

80G of the Act w.e.f. dated 01.04.2008 and 14.05.2010 respectively. The assessee is mainly engaged in educational activities. During processing of return u/s 143(1), the revenue rejected the claim u/s 10(23C)(iiiad) as the gross receipt of the society as well as school I.T.A. No.163/Jodh/2022 3 Assessment Year: 2016-17 /educational institutions in the extant case not exceeds