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)

14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32AD

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

property was not registered in his name. However, after taking into consideration the provisions of section 54F, the ld. CIT (A) found that the only condition for claiming exemption under section 54F is that the asset transferred is long term capital asset, not being a residential house. The assessee has not transferred a residential house but a long term capital

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

property was not registered in his name. However, after taking into consideration the provisions of section 54F, the ld. CIT (A) found that the only condition for claiming exemption under section 54F is that the asset transferred is long term capital asset, not being a residential house. The assessee has not transferred a residential house but a long term capital

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

SRSL CHARITABLE TRUST ,UDAIPUR vs. CIT(E), JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsrsl Charitable Trust, Vs. C.I.T.(E) Srsl House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. Pan No. Aaats 3819 F Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 02/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Activities Carried Out By The Assessee Are Not Genuinely Charitable & Also Not Carried Out In Accordance With The Objects Of The Trust. 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Making Various Incorrect & Irrelevant Observations Particularly Holding That Rental Income Received From Letting Out The Properties Stated To Be Acquired For The Purpose Of Providing Educational Services To The Students Is An Activity Of Commercial In Nature Hit

properties stated to be acquired for the purpose of providing educational services to the students is an activity of commercial in nature hit 2 ITA 58/Jodh/2020 SRSL Charitable Trust Vs CIT(E) by proviso to Section 2(15) of the Act and not as per the object of the assessee.” 2. The hearing of the appeal was concluded through video

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

In the result, the appeal of the assessee is allowed

14-15 entitle the assesee to claim exemption, if the assesee within a period of one year before or two years after the date on which the transfer took place purchased or has within a period of three years after that date construct, "a" residential house. The term "constructed, a residential house" means one house or as many houses

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

House Property which too confirmed by the Commissioner of Income Tax (Appeal) after providing part relief in respect of statutory deduction@ 30% which is bad in law. Sh. Murlidhar Kriplani vs. ITO 6. That the appellant craves its right to add, alter, amend, modify or substitute any of the grounds of appeal on or before the time of hearing

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)

Section 2(13) of the IT Act which reads as under: "Business" includes any trading, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture." The above definition has used the words 'trade' 'commerce' or 'manufacture' or "any adventure or concern in the nature of trade, commerce or manufacture". The Hon'ble Gujarat High

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

section 2(4) of the Act, and the Hon'ble Supreme Court considered various judgments of House of Lords and other decisions of the 10 ITA 158/Jodh/2019 Pushp Raj Bohra Vs DCIT Court of Appeal etc., and then, at page 609 of 35 ITR it was held as under : … 12. Then in final concluding para, after recapitulating the relevant facts

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

14. 3,34,425 Tubewell at Khara bypass land 15. Total 2,47,25,282  According to the ld. PCIT, while completing the assessment, the source of acquisition of the mentioned immovable assets has not been examined by the AO. However, the ld. AR submitted that during the course of Proceedings, Fixed assets Chart as well as Interest account were

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

Housing Board, TDS, Shastri Nagar, Bhilwara. Bhilwara-311001. (Appellant) (Respondent) PAN NO. BFZPM 7523 P ITA Nos. 76/Jodh/2023 (ASSESSMENT YEAR- 2015-16) Kiran Jain Vs ITD, Kiran Hospital, 8-R-4 & 5, Ward-1, TDS, Near Love Garden Chouraya, Bhilwara. R.C. Vyas Colony, Bhilwara-311001. (Appellant) (Respondent) PAN NO. AOPVJ 9883 M (Virtual hearing) Shri Rajendra Jain-Adv. Assessee

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

Housing Board, TDS, Shastri Nagar, Bhilwara. Bhilwara-311001. (Appellant) (Respondent) PAN NO. BFZPM 7523 P ITA Nos. 76/Jodh/2023 (ASSESSMENT YEAR- 2015-16) Kiran Jain Vs ITD, Kiran Hospital, 8-R-4 & 5, Ward-1, TDS, Near Love Garden Chouraya, Bhilwara. R.C. Vyas Colony, Bhilwara-311001. (Appellant) (Respondent) PAN NO. AOPVJ 9883 M (Virtual hearing) Shri Rajendra Jain-Adv. Assessee

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

property and against the surrendered income, the assessee had set off the business loss of Rs. 200.25 lacs, therefore, PCIT had directed to examine and verify the claim of set off of loss by invoking the provisions of Section 263 of the Act. 8. In this regard, after considering the documents placed on record and hearing the parties we found

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

section 2(4) of the Act, and the Hon'ble Supreme Court considered various judgments of House 11 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT of Lords and other decisions of the Court of Appeal etc., and then, at page 609 of 35 ITR it was held as under : … 12. Then in final concluding para, after recapitulating the relevant facts