CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

Trust vs. CIT(E)\n2.\nIn this appeal, the assessee has raised following grounds:\n\"1.\nUnder the facts and circumstances of the case and in law, the Impugned Order\nPassed u/s 12AB(4)(b)(i) of the Act dated 30.09.2023 passed by Ld. CIT Exemption,\nJaipur under Section 12AB(4) of the Act and under erstwhile Section 12AA(3

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

Sections 40A(3) of the Act and the expenditure incurred by the assessee and payment made in cash is of such nature that cannot be regarded as inevitable or essential to the business activity of the assessee then, the decision of this Tribunal will not help the case of the assessee. As regard dish installation charges though the assessee

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

Sections 40A(3) of the Act and the expenditure incurred by the assessee and payment made in cash is of such nature that cannot be regarded as inevitable or essential to the business activity of the assessee then, the decision of this Tribunal will not help the case of the assessee. As regard dish installation charges though the assessee

DEPUTY COMMISSIONER OF INCOME TAX (E), CIRCLE, JAIPUR vs. MAHATMA GANDHI CHARITABLE SOCIETY FOR EDUCATION AND RESEARCH, JAIPUR

In the result, the appeal filed by the Revenue is partly allowed for Statistical purposes with no order as to cost

40A(3) of the I.T. Act, 1961’’ 2.1 Brief facts of the case are that the assessee filed its return of income on 29-09-2015 declaring a total income of Rs. 46,000/-. The assessee derives income from educational institute. The assessment was 2 The DCIT (Exemptions) Circle – Jaipur vs Mahatama Gandhi Charitable Society for Education and Resarch, Jaipur