SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

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

10,740/- during the financial year, out of which Rs. 1,14,06,043/- were corpus donations. The AO observed that Rs. 1,00,13,516/- of these corpus donations were anonymous. The AO, therefore, called upon the Trust to explain why the anonymous donations should not be taxed under section 115BBC(1) of the IT Act. The assessee vide

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

10 Bhamashah Sundarlal Daga Charitable Trust [A] is earlier” is in the context of the newly formed Trust/institutions. For the existing Trust/Institution, the time limit for applying for Regular Registration is within six months of expiry of Provisional registration if they are applying under sub clause (iii) of the Proviso to Section 80G(5) of the Act. This will

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

price of the product/service of the business and the institution is following the same principal by selling property. Builders or real estate developers do the same activity which is being done by the assessee such as purchase and sale of land at commercial principles and rates, development of land and 42 | P a g e sale by auction or otherwise

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

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

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

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

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

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

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

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

10(38) of the Act. The Ld.AO has treated the entire transaction as bogus and, therefore, he added back the total sale price of Rs.1,58,67,077/- under section 68 of the Act to the total income of the assessee. The Ld.AO also calculated the commission amount to Rs. 6,55,255/- and total amount comes to Rs.1

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)

section 153A of the Act and also contended that the additions were wrongly made in hands of the Assessee merely on the basis of bank accounts or information in 10 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur relating to accounts, wherein she is just authorized signatory and entire asset/income belong to BWR Trust, which is family trust formed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

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

10% of the total revenue as per agreements of sale or any legally enforceable documents are realized at reporting date in respect of each of the contract. (f) When the state of completion of the project reaches 25% or more (where construction of development cost is incurred 25% or more of the total cost apart from cost of land