THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

15) of Section 2 read with Section 13 (8) are inapplicable. Accordingly the ground Nos. 1 and 2 of the assessee are allowed. 3.1 The ground No 3 of the assessee is regarding life membership fees/ corpus donation which are in the nature of capital receipt and not chargeable to tax. This issue has been decided

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

15,37,806/- and disallowance of claim of depreciation at Rs. 4,90,397/-. The AO has initiated proceedings u/s 147 on the basis of the order of CIT (Exemption), Jaipur u/s 12AA(3) dated 27.12.2010 by which the registration granted u/s 12AA was withdrawn w.e.f. AY 2005-06. The AO by disallowing the benefit u/s 11 assessed the total

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

15,37,806/- and disallowance of claim of depreciation at Rs. 4,90,397/-. The AO has initiated proceedings u/s 147 on the basis of the order of CIT (Exemption), Jaipur u/s 12AA(3) dated 27.12.2010 by which the registration granted u/s 12AA was withdrawn w.e.f. AY 2005-06. The AO by disallowing the benefit u/s 11 assessed the total