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    Assessment by Income tax department. It is five times assessment of Jan Mitra Nyas.

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    Assessment by Income tax department. It is five times assessment of Jan Mitra Nyas.

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    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    493 views19 pages

    IT Assessment of Jan Mitra Nyas

    Uploaded by

    Peoples' Vigilance Committee on Human rights
    Assessment by Income tax department. It is five times assessment of Jan Mitra Nyas.

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Office of the Income Tax Officer, Ward - Exemption, Varana: [4. TName & address of the | M/s.Janmitra Nyas assessee SA 4/2A,Daulatpur, Cant, Varanasi Permanent Account Number | AAATJ4584A Assessment year 2014-15 Status J AOP str .__| WardiCircle Income tax Officer(Exemption), Varanasi nether resident IR&ORINR | R& OR Y_E. 31.03.2014 ‘As per order sheet 7 Section & sub-section under | 143(3) of the Income Tax Act, which the assessment order is made (11. [Date of order Soi 20 ASSESSMENT ORDER Return disclosing income at Nil has been filed on 27.09.2014. The case was selected for scrutiny and accordingly notice u/s 143(2) dated 28.08.2015 was issued by the, ACITCircle-3, Varanasi and properly served upon the assessee. Further notices u/s 142(1) dated 18.09.2016 alongwith questionnaire was also issued. In compliance to above statutory notices Sri Lenin Raghuvanshi, Executive director & Sri Ajai Singh, Finance Secretary of the assessee society attended the proceedings, from time to time, filed details /explanations, produced books of accounts which were test checked on random basis and case was discussed with them. 2. The assessee is a society and registration uls 12A of the I.T.Act 1961 has been granted by the Ld.CIT, Varanasi vide his certificate F.No. CIT/62/Hq-2/368/2000-01 dated 01.03.2001 3. After discussion, assessment is completed at Nil. Give credit to prepaid taxes, Issue notice of demand . Tax calculation in ITNS-150 is enclosed, a a red (K.K.Mishra) 6° Income tax Officer(Exemption) Varanasi 50 ncome Tax Of Copy to the assessee ene aay ITO(Exemption) °°" Varanasi To Notice of Demand under Section 156 of the Income-tax Act, 1961 Status: AOP/TRUST PAN: AAATJ4584A, M/s Janmitra Nyas S 412A, Dr. Lenin Building Daulatpur, Pandeypur Varanasi 221002 1. This is to give you notice that for the assessment year 2014-15 a sum of Rs Nil/- of which are given on the reverse, has been determined to be payable by you. 2. The amount should be paid to the Manager, authorized bank/State Bank of india/Reserve Bank of India at Varanasi within thirty days to the service of this notice. The previous approval of the Commissioner of Income tax has been obtained for allowing a period of less than 30 days for the payment of the above sum. A challan {s enclosed for the purpose of payment 3. Ifyou do not pay the amount. ‘within the period specified above, you shall be liable to pay simple interest at one and one-half percent for ‘every month or part of month from the date commencing after end of the period aforesaid in accordance with section 220(2) 4. it you do not pay the amount of the tax within the period specified above, penalty (which may be as much 2s the amount of tax in arrear)may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with Sections 221. 5. If ou do not pay the amount within the period specified above, proceedings for the recovery thereof will bbe taken in accordance with Sections 222 to 229,231 and 232 of the Income-tax Act, 1961, 6. # you intend to appeal aginst the assessment /ine/penaly, You may present an appeal under part At ‘Chapter XX of the Income-tax Act, 1964, to the Commissioner of Income-tax (Appeal) , Varanasi wit days ofthe receipts ofthis notice, In Form No.35,duly stamped and verified as laid down in that form, 7. The amount has become due as a result of the order of the Deputy Commissioner(Appeals) of Income- ‘tax/Deputy Commissioner of Income-tax/Commissioner of income-tax/Commissioner of Income-tax (Appeals}/Chief Commissioner. or Commissioner. of-—_—income-tax.. inder section, of the income-taxAct,1961.If you intend to appeal against the aforesaid order, ‘you may present an appeal under part B of Chapter XX of the said Act to the Income- tax Act to the Income- ‘Tax Appellate Tribunal Within sisty days ofthe receipt ofthat order, in Form No. 36, duly stamped and verified asl Place: Varanasi Date: 30/11/2016 Notes: 1. Delete inappropriate pars Assessing Officer AddresX..K..NMISHBAL.. Income Tax Officer pia ae Ward (Exemption) 2. you wish to pay the amount by cheque, the cheque should be drawn in falBur ofthe Manage, authorized bank/State bank of india Resorve Bank of nd, 3. Ifyou intend to seek extension of time for payment to the amount or propose to make the payment to make ‘the payment by installments, the application for such extension , or as the case may be, permission to pay by installments, should be made to the Assessing Officer before the expiry of the period specified in paragraph 2. ‘Any request received after the expiry ofthe said period will nt be entertained in view of the specific provisions of Section 220(3}), INCOME TAX COMPUTATION FORY PAN AAATIA5840 Status ‘Trusts Asmt Year2014-15 Residential Status Resident Name M/S JANMITRA NYAS DéCR No 001 003 Address JANMITRA NAYAS order v/s 143 (3) SA 4/2 A Read/With sec DAULATPUR Date of Order 30/11/2016 canrT DAULATPUR VARANAST Amount (Re.) UTTAR PRADESH 221002 1. Income from Salary 2. Income from House Property 3a.Income from non-speculative business ° 3b. Income from speculative business 3c.Profit and gains from specified business 4a.Short term capital gains(u/s 111A) 4b.Short term capital gains (Others) 4c.Long term capital gains (With Indexation} 4d.Long term capital gains (Without Indexation) 4e.Total long term capital gains 5a Incone from other source other than from owning Race 5b.Winning from lotteries/ crossword puzzles etc. 5c. Income from owning race horses 5d.votal income from other sources 6. Total of five heads of income + cccscn-Detdil income after current year losses~. !7a.Current year loss tadjusted against Salary Income !Tb.Current year loss ‘adjusted against House Property Income !7c.Current year loss adjusted against business Incone !7d.Current year loss adjusted against Short Term Capital Gain !Je.Current year loss adjusted against Long Term Capital Gain !7f.Current year loss adjusted against Other Sources Income !7g.Total Current Year Loss Adjustment !8 Total Incone remaining after Current year loss adjustment “Detail income after Brought Forward losses~- !9a.Brought forward Loss Adjusted Against louse property !9.Brought forward Loss Adjusted Against Business Income !9c.Brought forward Loss Adjusted Against Short Term Capital Gain !9d.Brought forward Loss Adjusted Against Long Term Capital Gain !9e Brought forward Loss Adjusted Against Other Sources !9f.Total Brought Forwarded Loss Adjustment 10.Gross Total Income 11-Miscellaneous Incomes 12.Deductions under Chapter VIA 13.Assessed Income 14,Agricultural Income 1S.Aggregate Income 16.Deemed Income U/s 115JB (MAT INCOME) 17.Deemed income u/s 115JC (AMT Income) ww INCOME TAK COMPUTATION FORM TAX CALCULATION 1.Gross Tax 2. Rebate 3.Surcharge 4.Education Cess 5.Tax credit u/s 1150AK/1155D 6.Relief u/s 89(1) / u/s 90 / u/s 91 T.Net Tax 8.Interest u/s 2342 8a.Delay Period S.Interest u/s 2348 10. Interest u/s 234C Li.Gross Demand ‘TAXES PAYMENT DETAILS 1.1Ds/res 2:Advance Tax 3.Self Assessment Tax 4.Regular Assessment Tax S.Amount already refunded 6.Total Tax paid DIVIDEND DISTRIBUTION TAX DETAILS 1.Additional Income Tax And Interest Payable on Distributed Profits 2.Additional Income Tax And Interest Paid FINAL DETAILS 1.Total tax and Interest Payable 2cInterest u/s 2440 3. Interest made u/s 244A recovered 4.Delay period attributable to Assesses S.Interest u/s 2340 6.Interest u/s 220 DEMAND/REFUND 1.Net amount payable/refundable In Words Rupee: Signature of ‘the Officer AO Code DLCWX26402 PEER HASHRERIAST Income Tax Officer Ward (Exemption) Versnas a Office of the Income Tax Officer, Ward - Exemption, Varanasi Name & address of the assessee. | M/s. Janmitra Nyas SA 4/2A Daulatpur, Cant Varanasi 2._| Permanent Account Number ‘AAATJA5848 3.__| Assessment year [2013-14 [4] Status AO.P Trust | 5._| Wardi/Circle Income tax Officer(Exemption) Varanasi 6._| Whether resident /R&ORINR: R& OR H 7._| Method of Accounting = &._| Previous year Y.E. 31.08.2013 a 9._| Dates of hearing ‘As per order sheet a 10, [Section & sub-section under | 143(3) of the Income Tax Act, which the assessment order is made 71 [Date of oder EOS TE ASSESSMENT ORDER Return disclosing income at Nil has been filed on 29.09.2013. The case was selected for scrutiny and accordingly notice u/s 143(2) dated 25.09.2014 was issued by the, ACIT,Circle-3, Varanasi and properly served upon the assessee. Later on this case came on transfer to this office. A statutory notice uls 142(1) dated 09.12.2014 was issued by my predecessor alongwith questionnaire fixing the date of hearing for 30.12.2014. Further, due to change of incumbent, a notice u/s 142(1) dated 12.10.2015 was also issued by the undersigned fixing the date of hearing for 28.10.2015. In compliance to above statutory notices Sri Ajai Singh Finance Director of the assessee ‘society attended the proceedings, from time to time, filed detalls explanations, produced books of accounts which were test checked on random basis and case was discussed with them, 2. The assessee is a society and registration u/s 12A of the I.T.Act 1961 has been granted by the Ld.CIT, Varanasi vide his certificate F.No. CIT/62/Hq-2/368/2000- 01 dated 01.03.2001, 3. After discussion, assessment is completed at Nil. Give credit to prepaid taxes, Issue notice of demand . Tax calculation in ITNS-150 is enclosed we \ on (K.K.Mishra) ey ‘ Income tax Officer(Exemption) e Varanasi Copy to the assessee, ; ITO(Exemption) (CK Varanasi Incon INCOME TAX COMPUTATION FORY PAN ARATI45848 status Trusts Asmt YearZ013-14 Residential Status Resident Name M/S JANMITRA NYAS DECR No 002 000 Address JANMITRA NAYAS order u/s 143 (3) SA 4/2 A Read/With Sec DAULATPUR Date of Order 17/03/2016 cANTT DAULATPUR VARANASI Amount (Rs.) UTTAR PRADESH 221002 1. Income from Salary 2. Income from House Property 3a.Income from non-speculative business ° 3b.Income from speculative business 3c.Profit and gains fron specified business 4a.Short term capital gains (u/s 111A) 4b.Short term capital gains (Others) 4c.Long term capital gains (With Indexation) 4d.Long term capital gains (Without Indexation) 4e.Total long term capital gains 5a Income from other source other than from owning Race 1,99,10,591 5b.Winning fron lotteries/ crossword puzzles etc. Sc.Income from owning race horses $d.Total income from other sources 1,99,10,591 6. Total of five heads of incone 1,99, 10,591 + Detail income after current year losses 4 !Ja.Current year losé adjusted against Salary Income ' '7p:Current year lose adjusted against House Property Income ! !'e.Current year loss! adjusted against business Income !Td.Current year loge adjusted against Short Term Capital Gain !Je.Current year loss adjusted against Long Term Capital Gain !7£.Current year loss adjusted against Other Sources Incone Jg.Total Current Year Loss Adjustment 18 Total Income remaining after Current year loss adjustment 1,99, 10,591, + Detail income after Brought Forward losses~ !9a.Brought forward Loss Adjusted Against House property lop Brought forward Loss Adjusted Against Business Income !9c.Brought forward Loss Adjusted Against Short Term Capital Gain 19d/Brought forward Loss Adjusted Against Long Term Capital Gain 19e Brought forward Loss Adjusted Against Other Sources 19f-Total Brought Forwarded Loss Adjustment 10.Gzoee Total Income Lo, 1, 99,10, 591 Ll.Miscellaneous Incomes 12 Deductions under Chapter VIA 13.Assessed Incone 14,Agricultural Income = 15.Aggregate Income 16.Deened Income U/s 115JB (MAT INCOME) 17 beexed income u/s 115JC (AMT Income) INCOME TAX COMPUTATION FORM ‘TAX CALCULATION -Gross Tax iRebate Surcharge ‘Education Cess ‘Tax credit u/s 115JAA/1159D :Relief u/s 89(1) / u/s 90 / u/s 91 iNet Tax 8.Interest u/s 234A 8a.Delay Period 9.interest u/s 2348 10. Interest u/s 234¢ 11.Gross Demand ‘TAXES PAYMENT DETAILS 1.7D8/Tes, 2.advance Tax 3.Self Assessment Tax 4.Regular Assessment Tax 5.Amount already refunded 6.Total Tax paid DIVIDEND DISTRIBUTION TAX DETATLS 1.Additional Income Tax And Interest Payable on Distributed Profits 2.Additional Income Tax And Interest Paid zr ve . FINAL DETAILS 1.total tax and Interest Payable 2.Interest u/s 244A | 3.interest made u/s 244A recovered ‘belay period attriutable to Assessee S.Interest u/s 234D 6.Interest u/s 220 DEMAND/REFUND 1.Net amount payable/refundable in Words Rupees: Signat £ tHe%o.8 aulelele ) i QEticer en NAST. ct ane é To Notice of Demand under Section 156 of the Income-tax Act, 1961 ‘Status: AOP/TRUST PAN: AAATJ45840, Mis. Janmitra Nyas SA 4/2A,Daulatpur,Cant Varanasi 1. This isto give you notice that for the assessment year 2013-14 a sum of Rs. NIL- details of which are given, ‘on the reverse, has been determined to be payable by you, 2. The amount should be paid to the Manager, authorized bank/State Bank of India/Reserve Bank of India at Varanasi within thirty days to the service of this notice. The previous approval of the Commissioner of income tax has been obtained for allowing a period of less than 30 days for the payment of the above sum. A challan 's enclosed for the purpose of payment . 3. Ifyou do not pay the amount within the period specified above, you shall be liable to pay simple interest at ‘one and one-half percent for every month or part of month from the date commencing after end of the period ‘aforesaid in accordance with section 220(2). 4. if you do not pay the amount of the tax within the period specified above, penalty (which may be as much as the amount of tax in arrear)may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with Sections 221. 5. Ifyou do not pay the amount within the period specified above, proceedings for the recovery thereof wil be taken in accordance with Sections 222 to 229,231 and 232 of the Income-tax Act, 1961. 6. If you Intend to appeal against the assessment/fine/penalty, you may present an appeal under part A of ‘Chapter XX of the Income-tax Act, 1961, to the Commissioner of Income-tax (Appeal) , Varanasi within thirty {ays ofthe receipts ofthis notice, in Form No.35,duly stamped and verified as laid down in that form. 7. The amount has become due as a result of the order of the Deputy Commissioner(Appeals) of Income- ‘tax/Deputy Commissioner of Income-tax/Commissioner of income-tax/Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of -—_income-tax. LUnder sectio of the Income-taxAct,1961.IF you intend to appeal against the aforesaid order, You may present an appeal under part B of Chapter XX of the said Act to the Income: tax Act to the Income Tax Appellate Tribunal within sixty days ofthe receipt of that order, in Form No. 36, duly stamped and verified as laid down in that form. rex vaoret { x8) oe Date:17/03/2016 ‘Address... Notes: 1. Delete inappropriate paragraphs and words. 2. if you wish to pay the amount by cheque, the cheque should be drawn in favour of the Manger, authorized bank/State bank of India/ Reserve Bank of india, 3. If ou intend to seek extension of time for payment to the amount or propose to make the payment to make the payment by installments, the application for such extension , or as the case may be, permission to pay by installments, should be made to the Assessing Officer before the expiry of the period specified in paragraph 2. Any request received after the expiry ofthe said period will not be entertained in view of the specific provisions. of Section 220(3). +. wimaa aiff, 1967 at unr ise A tT mn wR par eat dan torArarboane te ABATE UCR UA re amett afer for mer fr feule oeh, Qere/ 2 fen a way cute, fama ced we fe me a, oerafta wh ont? SEG ve ven A wre FA gu aA tel A aw fe A nee ee ee Fee 30 Fen Rw se gu SAA Fang Be ee ony Wowie A fre wen wierst tee A ee ee ee) i ee ween RY ret ater B12 Ce) wim via ng wh ee ae we Forgan wo} wt Pr 6M owe orn ar vere He FRR safle A ae cel ac a mr 2) A agen a pet Br Beg ser eo SO A UTM, Sat ve CoA wR Paw ue aD eH A te A wh) NG awe 6 ai ne ore A UBL BT a fa oor mower B29, 207 ake ora Fe sh awh wap fe scree, se Re segue rater = on 6 RE ane re Fruhergel¥rniir A Re nin ara wed Ae er eo ee Le ce a aan A, au snr amp! Crdeysame seer (or TUG) i am fer et dene cot te sees Uer mere uhh, 1967 aA arr fe aS. Spa org Contencresmont nent ong Cone pst amr amr te formers for tf Bale ony tem wT Ya am oe ye a seam 20 we aria, wiT wo as Aor rar tire ui s ‘wenfia 1, sre ae ewe at mi Te stg MY lip & oe [oa de ery, me ae tae “ome invaleat vse she wel owe ae 2 We ora ccm cr wera dar gO ats met boot aa, sou pe wei rn ar amr fora om wikZ ee ee rc re es i, wae, Ue Remo a fem A a at wT org caer va Ar Warne Ag Fever afar at owen we a eat orn Ea Bs wren 220) fer geet cer Ro ge aria, tn gt Piifle INCOME TAX COMPUTATION FORM PAN ARATIASS4A Status Trusts Asmt Year2011-12 Residential Status Resident Name M/S JANMITRA NYAS DECR No voz 02 3 Address Order u/s 143 (3) SA 4/2 8 Read/with Sec DAULATEUR Date of Order 29/11/2013 cantr DAULATEUR ‘VARANASI Amount (Rs.) UTTAR PRADESH 221002 1. Income from Salary 2. Income from House Property 3a.Incone from non-speculative business 3b. Income from speculative business 3c.Profit and gains from specified business 4a.Short term capital gains(u/s 111A) 4b.Short term capital gains (Others) 4c.Long term capital gains (With Indexation) 4d.tong term capital gains (Without Indexation) 4e.Total long term capital gains 5a Income from other source other than from owning ‘Race 5b.Winning from lotteries/ crossword puzzles etc. 5c.Income from owning race horses 5d.fotal income from other sources 6. Total of five headwof income + jetail income after current year losses-: !Ja.Current year loss adjusted against Salary Income !b.Current year loss adjusted against House Property Income !Je.Current year loss adjusted against business Income !7d.Current year loss adjusted against Short Term Capital Gain !Je.Current year loss adjusted against Long Term Capital Gain !7£.Carrent year loss adjusted against Other Sources Incone !7g-Total Current Year Loss Adjustment 18 Total Income remaining after Current year loss adjustment + ~Detdil income after Brought Forward losses- !9a.Brought forward Loss Adjusted Against House property !9b.Brought forward Loss Adjusted Against Business Income !9c.Brought forward Loss Adjusted Against Short Term Capital Gain !9d.Brought forward Loss Adjusted Against Long Term Capital Gain !9e Brought forward Loss Adjusted Against Other Sources !9f.Total Brought Forwarded Loss Adjustment 10.Gross Total Income 11.Miscellaneous Incomes 12.Deductions under Chapter VIA 13.Assessed Income 14.Agricultural Income 15.Aggregate Income 16.Deened Income U/s 115JB (MAT INCOME) 17.Deemed income u/s 115JC (AMT Income) ‘TAK CALCULATION L.Gross Tax 2.Rebate 3!surcharge 4. Education Cess 5. Tax credit u/s 115JAA/115ID 6.Relief u/s 89(1) / u/s 90 / u/s 92 T.Net Tax glInterest u/s 234A Qa.Delay Period 9.Interest u/s 234B 10.Interest u/s 234C 11.Gross Demand AXES PAYMENT DETAILS 1.7D8/TCS 2.Advance Tax 3iself Assessment Tax ‘Regular Assessment Tax Slamount already refunded 6.2otal Tax paid . DIVIDEND DISTRIBUTION TAX DETAILS i Additional Income Tax And Interest Payable on Distributed Profits 2.Additional Income Tax And Interest Paid FINAL DETAILS i.total tax and Interest "Payable 2uInterest u/s 244A 3.Delay period attributable to Assessee alinterest u/s 234D SuInterest u/s 220 | ' DEMAND/REFUND 1.Net amount payable/refundable In Words Rupee: ONLY. Signature of the 0S Name stsmesueaphat aeaaeticee Ke 502 ‘DS/ACEIAREIVRN ° 0 which the assessment is made. Income -Tax Department ‘Varanasi 1. | Name & address of the assessce_| M/s JAN MITRA NYAS $A4/2 A Daulatpur Pandeypur, CANTT, VARANASI 2 | PAN AAATJ4584A 3 | Ward/ Circle/ Range ACIT Circle-3, Varanasi 4 | Status ‘Trust 5. | Assessment Year 2011-12 6 | Whether Resident /Resident but | Resident not Ordinary resident/Non- |__| Resident 7_| Method of Accounting Mercantile 8 | Previous year 2010-11 9. | Date of order 29-11-2013 10 | Section & sub- section under _| 143(3) of the Income Tax Act, 1961. ASSESSMENT ORDER Return of income was filed on 26-09-2011, declaring income of Rs nil. Return of income was selected in compulsory scrutiny as per the guide lines of CBDT . Notice u/s 143(2) of the Income Tax Act dated 27-9-2012 was issued and duly served on the assesseee fixing the date of compliance $0 notice u/s 143(3) of the Income Tax Act was duly and timely sereved on the assessee. Further notice u/s 142(1) of the Income Tax was issued and duly served on the assessee. Tn compliance to said notices u/s 143(2)/142(1) Shri ‘Ajay Singh Finance Manager, duly authorized apeared from time to time filed 7 reply and details, produced books of accounts, bills and vouchers, ‘been subjected to test check and discussed the case with him. for 08-10-2012. which have Assessee trust is engaged in activities of eradication of child labour, child slavery, bonded labour and protection of human rights slavery etc. Details and replies filed by the authorized representative of the assessee during the course of assessment proceedings have been placed on record. The assessee is registered u/s 12A of the Income Tax Act, vide CIT Varanasi order F..No CIT/62/Hq-1/568/2001-02/444 dated 01-05-2001. Assessee furnished the Income and Expenditure account, Receipt and Payment account, Balance Sheet and Auditors report on F.No. 10B. In the year under consideration total expenditure of the assessee for charitable purposes is less than 85% and accumulation is more than 15% as per auditor’s report. In this regard, copy of Form.No. 10 was filed in the office of the undersigned for the utilization of balance amount as per law for charitable purposes as per byelaws /purpose of society. Relevant details filed by the assessee which have been placed on record. In the light of facts and circumstances of the case assessee is being allowed exemption u/s 11(1)(a) of the Income Tax Act, 1961. Assessed accordingly on income of Rs. Nil. Issue notice demand and challan. rt (Jaswinder Singh) Assitant Commisisoner of Income Tax Circle-3, Varanasi Copy to the assessee (Jaswinder Singh) Assitant Commisisoner of Income Tax Circle-3, Varanasi OFFICE NOTE ( NOT FOR THE ASSESSEE) 1, All the issues mentioned in notice have been examined during the course of assessment proceedings. Case have been examined as per norms of the CBDT. 2. The CIB information available in the case of the assessee is examined during the assessment proceedings. (Jaswinder Singh) Assitant Commisisoner of Income Tax Circle-3, Varanasi Form-1.T.$,-7 Notice of Demand under Section 156 of the Income-tax Act, 1961 To i... 1, Thisistogive you notice that forthe assessment year... .asum of Rs.

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