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

survey u/s 133A dt. 12.02.2019 it is found that the land & building owned by assessee trust has been given to SRSL Educational Society, Udaipur for running a school in the name of Dungarpur Public School. The assessee is not doing any charitable activities as per its objects but is only earning rental income. He further observed that trustees

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

u/s 69, 69B or 69D is like an open ended\nhypothesis which is not supported by any specific finding that the matter\nshall fall under which of the specific sections and how the conditions stated\ntherein are satisfied before the said provisions are invoked. It is like laying\na general rule, which to our mind is beyond the mandate

SHRI SANDEEP SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

house property. 3. The Ld. CIT(A) has erred in sustaining charging of tax u/s 115BBE of the Act. 3. The ld. CIT(A) has erred in sustaining interest charged u/s 234A, 234B and 234C of the Act. 4. The appellant crave liberty to add, amend, alter or modify any of the ground of appeal on or before its hearing

SHRI SHYAM SUNDER SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

house property. 3. The Ld. CIT(A) has erred in sustaining charging of tax u/s 115BBE of the Act. 3. The ld. CIT(A) has erred in sustaining interest charged u/s 234A, 234B and 234C of the Act. 4. The appellant crave liberty to add, amend, alter or modify any of the ground of appeal on or before its hearing

SHRI SANDEEP SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

house property. 3. The Ld. CIT(A) has erred in sustaining charging of tax u/s 115BBE of the Act. 3. The ld. CIT(A) has erred in sustaining interest charged u/s 234A, 234B and 234C of the Act. 4. The appellant crave liberty to add, amend, alter or modify any of the ground of appeal on or before its hearing

SHRI SHYAM SUNDER SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

house property. 3. The Ld. CIT(A) has erred in sustaining charging of tax u/s 115BBE of the Act. 3. The ld. CIT(A) has erred in sustaining interest charged u/s 234A, 234B and 234C of the Act. 4. The appellant crave liberty to add, amend, alter or modify any of the ground of appeal on or before its hearing

ACIT, CIRCLE-1, JODHPUR vs. M/S. VISHNU PRAKASH R PUGALIA, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

Houses 67,63,42,730.00 5. Contract Work Receipt Gujrat 7,00,89,184.00 6. Agri Development and Other Misc. Contract 9,80,11,520.00 Work Receipt 7. Contract work receipt from B & G 73,97,869.00 Construction 8. Receipt Vat 14% 6,07,583.00 9. Vat 5% 6,01,259.00 10. Vat Free (Exempted) 65,85,891.85 11. Contract

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.

133A of the Act. Once the assessee has retracted from the statement then itwas on the A.O. to establish beyond any doubt the issues on which the addition has been made. Once the assessee has submitted up to date cash book and stock register then it was duty of the Assessing Officer to pin point the defects in such books

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.

133A of the Act. Once the assessee has retracted from the statement then itwas on the A.O. to establish beyond any doubt the issues on which the addition has been made. Once the assessee has submitted up to date cash book and stock register then it was duty of the Assessing Officer to pin point the defects in such books

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

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

house on rent for five years to Shri Rajendra Karnani as per agreement. After competition of period of five year he vacates the premises. During the year the appellant had utilized for self- purpose and not given on rent to anyone. The rental income of Rs 78,000/- as per agreement was disclosed by appellant while filing of ITR u/s