CIT v. Rajasthan State Beverages Corporation Ltd.

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

In the result, all these appeals of the assessees are allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 17. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 5 page-24 to 27of the impugned order which reads as under:- “After considering the appellant's submission, I find that the provision of section 43B of the Act is not applicable to the expenses in the nature of em…

Dr B Lal Clinical Laboratory Pvt Ltd, Jaipur vs. ACIT, Circle-7, Jaipur

In the result, the appeal of the assessees is allowed

Bench: Us.

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 18. In the present case, we have gone through the observation of ld. CIT(A), recorded at page- 12 & 13 of the impugned order which reads as under:- “Hence, I hold that if the employer fails to deposit the entire amount toward employees’ contribution on account of PF &ESI with concerned department on or b…

Gosil Exports Pvt Ltd, Jaipur vs. DCIT, Circle -I, Jaipur

In the result, the appeal of the assessee is allowed

Bench: Due Date Of Filing Return.’’

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MEETHA LAL MEENA, AM vk;dj vihy la-@ITA No. 163 /JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-119 cuke M/s. Gosil Exports Pvt. Ltd. DCIT E-70, Sitapura Industrial Area Vs. Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG8920 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Gupta, CA jktLo dh vksj ls@Revenue by: Shri N.S. Nehra, Addl. CIT…

Lotus Dairy Products Private Limited, 5Th and 6Th Floor City Plaza, Jhotwara Road Banipark Jaipur 302016, Rajasthan India vs. Sanjay Nargas, Jaipur

In the result, the appeal of the assessee is allowed

…others including the assessee’s own case in ITA No. 320/JP/2021 dated 20.01.2022 has also taken a similar view. The ld. A/R placed reliance on the decision of Hon’ble Rajasthan High Court in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Bench of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Suman Solanki, Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

Bench: Us.

…an Solanki, Jaipur. assessee’s own case in ITA No. 320/JP/2021 dated 20.01.2022 has also taken a similar view. The ld. A/R placed reliance on the decision of Hon’ble Rajasthan High Court in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Bench of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Dolcas Botanosys Pvt. Ltd. Bikaner, Bikaner vs. ADIT, CPC, Banglore/ACIT, C-1 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 50/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke M/s. Dolcas Botanosys Private Ltd. The ADIT, CPC Rani Bazar Vs. BENGALURU/ ACIT Circle-1, Jaipur Bikaner LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 1703 E` vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Amit Kothari, CA jktLo dh vksj ls@Reven…

Lalit Kumar Arora, Jaipur vs. ACIT, Cr-2, Jaipur

In the result, the appeal of the assessees is allowed

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

…of income. The assessee has stated that disallowance of Rs. 56,207/- was not in accordance with the provision of Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein the Hon’ble Supreme Court held that unless contrary intention appears, a legislation is presumed not to be…

Nirmal Kumar Bardiya, Jaipur vs. ACIT, Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

…return u/s 139 (1) cannot be disallowed u/s 43B or u/s 36 (1) (va) of the Act. Recently Hon'ble Rajasthan High Court again in case of CIT Vs. Rajasthan State Ganga 7 ITA 60/JP/2021 Nirmal Kumar Bardiya vs ACIT, Circle-1, Jaipur Nagar Sugar Mills Ltd. (2017) 393 ITR 421 reiterated the same view and SLP filed by department against said judgement dismissed by Supreme Court (2017) 392 ITR (St) 2. There are various other High Court decisions on the issue. CIT Vs. Sabri Enterprises (2008) 298 ITR 141 (Kar) etc. and recent judgement of Patna High Court in Bihar State Warehousing Corporation Ltd. Vs CIT (2017) 393 ITR…

Rmc Gems India Ltd, Jaipur vs. ADIT, CPC, Banglore

In the result, the appeal of the assessee is allowed

…ESI paid after due date under respective act but before filing of return u/s 139 (1) cannot be disallowed u/s 43B or u/s 36 (1) (va) of the Act. Recently Hon'ble Rajasthan High Court again in case of CIT Vs. Rajasthan State Ganga Nagar Sugar Mills Ltd. (2017) 393 ITR 421 reiterated the same view and SLP filed by department against said judgement dismissed by Supreme Court (2017) 392 ITR (St) 2. There are various other High Court decisions on the issue. CIT Vs. Sabri Enterprises (2008) 298 ITR 141 (Kar) etc. and recent judgement of Patna High Court in Bihar State Warehousing Corporation Ltd. Vs CIT (2017) 393 ITR…

Taj Granites Pvt. Ltd., Jaipur vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessees is allowed

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 19. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein the Hon’ble Supreme Court held that unless contrary intention appears, a legislation is presumed not to be…

Taj Granites Pvt. Ltd., Jaipur vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessees is allowed

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 19. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein the Hon’ble Supreme Court held that unless contrary intention appears, a legislation is presumed not to be…