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

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

property was not allowable in this case u/s 54F of the Act. Therefore, the case laws cited by the appellant are Sunil Pagaria vs. ITO not applicable on this ground and further, as discussed in above paras the applicability of section 54F in case of purchase different houses is not a debatable issue, therefore the case laws cited

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

13. Tonk Areas up to a distance of 8 kms. from the municipal limits in all directions. 14. Udaipur Areas up to a distance of 8 kms. from the municipal limits in all directions. What if the agriculture land is not falling within any municipality named in the Notification by Government?? In that case, the agriculture land is not capital

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

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

House Property, some Interest income from Bank accounts as well as some income from certain investments and other sources. The said income and sources have been declared by me in returns of income filed with Income Tax department. I am an old lady with multiple medical problems including heart condition, diabetes, rheumatoid arthritis, osteoarthritis, thyroid condition and hyperlipidemia. My husband

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

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

house property, income from business and profession, income from capital gain and income from other sources. 3.2 After considering the facts of the case and replies submitted by the assessee ld. AO noted that the assessee deposited cash of Rs 80,00,000/- in the bank account between 9.11.2016 to 30.11.2016. While the assessment proceedings assessee was asked to explain

SMT. LEELA DEVI SANKHLECHA,JODHPUR vs. ITO,WARD-3(4), JODHPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmismt. Leela Devi Sankhlecha Vs The Ito C-133, Kamla Nehru Nagar Ward 3(4) X-1, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Aobps 7384 G

13-12-2011, the appellant's income was assessed at Rs. 41,69,680/-, thereby making an addition of Rs. Rs. 33,00,000/- on account of unexplained investment and disallowance of Rs. 5,65,880/- u/s. 14A of Act. In order u/s. 143(3)/250 dated 12-09-2013, the AO as per the direction

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

13. Heard. To appreciate the aforesaid rival positions, we refer to the\nprovisions of Section 69A of the Act. Section 69A provides that where in any\nfinancial year the Assessee is found to be the owner of any money, bullion,\njewellery or other valuable article and such money, bullion, jewellery or valuable\narticle is not recorded in the books

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

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 of the assessee

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

house property" with any other head of income; (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

house property" with any other head of income; (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

houses thereon amounted to adventure in the nature of trade and accordingly, the AO brought to tax the profit on sale of properties as income from business and disallowed the deductions/exemptions claimed by the appellant u/s.54F of the Act and 54EC of the Act. Aggrieved by the said additions/disallowances, the appellant is in appeal and has raised 07 grounds which

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

property and transactions as recorded on such\nloose paper were false and incorrect. The Ld AO neither found any\nmaterial or evidence as a result of search to corroborate the same nor\nbrought on record any adverse material in contrary to statement &\naffidavits of Shri K.L. Gandhi and other evidence furnished by appellant.\nThe Ld. AR argued that

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

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

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

property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment—Assessment in respect of each of six assessment years was separate and distinct assessment—U/s.153A , assessment had to be made in relation to search or 7 Tarun Murdia , Udaipur requisition, namely, in relation to material disclosed during search

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

house hold expenses and Rs. 1,00,000 as unexplained bank deposits / insurance payment. 4. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A)/NFAC. On the various addition disputed the relevant finding of the ld. CIT(A)/NFAC is reiterated here in below: Sh. Dinkar Mogra, Udaipur Finding on the issue

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

house hold expenses and Rs. 1,00,000 as unexplained bank deposits / insurance payment. 4. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A)/NFAC. On the various addition disputed the relevant finding of the ld. CIT(A)/NFAC is reiterated here in below: Sh. Dinkar Mogra, Udaipur Finding on the issue

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

3 Bhamashah Sundarlal Daga Charitable Trust [A] u/s.12A(1)(ac) of the Act from A.Y.2022-2023 to A.Y. 2026-2027 (copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

property of the assessee was attached by the Directorate of Enforcement (ED) on basis of the Pan- APEPS7895G which is not related to the assessee. The relevant part of summon of ED dated 16/04/2019 bearing the relevant paragraph in reproduced as below: - I.T.A. Nos. 111 to 112/Jodh/2022 & Ors 8 The ld. AR in argument further placed that