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

Section 50C cannot be invoked. Similar view has been expressed by the Hon'ble ITAT Ahmedabad in the case of ITO vs. Chandrakant R. Patel as referred to by the appellant in his written submission. Thus, from the above decisions, it is clear that provisions of sec 50C does not apply to the transfer of the lease hold land

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

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

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

4 ITA 344/JODH/2024 Shree Ram Colloids Private Limited work, control and manage any land, buildings, offices, factories, shop, godowns, farm house, colonies, malls, multiplexes, multistories, apartments, flats, shopping complexes, townships, row houses, and other works and conveniences and to build, maintain and run hotel, restaurant, resorts, café, swimming pool, health clubs motes, holiday camps, canteens, clubs

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

M/S. RAJASTHAN VIKAS SANSTHAN ,JODHPUR vs. CIT(E), JAIPUR

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P 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 03/01/2020 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 Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 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 Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

Housing Board for purchase of flat amounting to Rs.52,69,856/- (ii) advance to Sh. Lohiya for purchase of flat amounting to Rs.55,01,345/- (iii) payment to Rajasthan Engineering College for placement of students amounting to Rs.15 lacs (iv) amount paid to RVS Co. Rs.9 lacs and (v) property of assessee has been given on lease at lower rent

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

house for which rent is received which is not a charitable activity. Otherwise also, M/s Avanti Learning Centre Pvt. Ltd. is engaged in preparing the students for competitive exams which does not fall under the ambit of education. In view of above, the Ld. CIT(E) held that there is violation of section 12AA(3) or section 12AA(4

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Property Dealers P 326490 1 Ltd 2 Bhagwanti Devi 112160 3 Bhawana Choudhary 604156 Choudhary Avasavam Vitta P 1563441 4 Ltd 5 Ganga Devi 416810 6 Lokesh Choudhary 1486626 7 Om Prakash 2813482 8 Sanjay Choudhary 813083 9 Santosh Choudhary 572693 10 Satya Narayan Choudhary 3071397 11 Suresh Choudhary 813083 Total 1,25,93,421/ Thus, on the basis

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Property Dealers P 326490 1 Ltd 2 Bhagwanti Devi 112160 3 Bhawana Choudhary 604156 Choudhary Avasavam Vitta P 1563441 4 Ltd 5 Ganga Devi 416810 6 Lokesh Choudhary 1486626 7 Om Prakash 2813482 8 Sanjay Choudhary 813083 9 Santosh Choudhary 572693 10 Satya Narayan Choudhary 3071397 11 Suresh Choudhary 813083 Total 1,25,93,421/ Thus, on the basis

SHRI JAITESHWAR SEVA SANSTHAN,JODHPUR vs. CIT (EXEMPTION), JAIPUR

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

Bench: Us By Challenging The Revisional Order.

property dealer. During the assessment proceedings, the details were called for by issuing notice under section 142(1) asking for the details. Further, the Ld. PCIT issued the notice dated 09/01/2024 4 ITA 344/JODH/2024 Shree Ram Colloids Private Limited work, control and manage any land, buildings, offices, factories, shop, godowns, farm house

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

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

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

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

4. We notice that, in all these four appeals, the grounds are similar, facts are similar and arguments were similar. From the grounds of appeal, we notice that the only issue urged by all these assessees is whether they are liable to deduct tax u/s 194IA of the Act from the purchase consideration paid for purchase of a property jointly

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

4. We notice that, in all these four appeals, the grounds are similar, facts are similar and arguments were similar. From the grounds of appeal, we notice that the only issue urged by all these assessees is whether they are liable to deduct tax u/s 194IA of the Act from the purchase consideration paid for purchase of a property jointly

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

4. We notice that, in all these four appeals, the grounds are similar, facts are similar and arguments were similar. From the grounds of appeal, we notice that the only issue urged by all these assessees is whether they are liable to deduct tax u/s 194IA of the Act from the purchase consideration paid for purchase of a property jointly

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

4. We notice that, in all these four appeals, the grounds are similar, facts are similar and arguments were similar. From the grounds of appeal, we notice that the only issue urged by all these assessees is whether they are liable to deduct tax u/s 194IA of the Act from the purchase consideration paid for purchase of a property jointly

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

4,21,933/-. The ld.\nAO has disallowed this claim for want of verification. A perusal\nof the record would indicate that inspite of survey carried out at\nthe premises of the assessee, the ld. AO was unable to pin-point\nas to why direct and indirect expenses are not required for\nearning a huge income of more than Rs.72

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

4 the ld PCIT had discussed the issue in respect of claim of deduction u/s 54F of the Act and recorded the observation in the order reads as under:- "The AO is directed to examine the allowability of deduction u/s 54F on the property claimed to have been sold in the year under reference viz-a-viz source of investment