PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, A.M.:

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

SUNITA HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1,UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

house. What should be cost of construction, the Tribunal has applied the rate of PWD ie. on the facts and circumstances of the case, which is part of finding of fact. No interference is called for." (v) The Hon'ble Rajasthan High Court, Jodhpur in the case of CIT Central, Jaipur vs. Ashok Kumar Govadia in ITA No. 82/2010

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

housing development and town planning, which is the core activity of the appellant in this case also, has been held to be charitable activities within the meaning of Section 2(15) of the Act fully considering the scope of the proviso below S. 2(15). The law as understood and declared thus by the Hon'ble Apex Court shall relate