ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS deducted. Total 6,26,000/- These persons are not specified persons u/s 13(2) of the Act and the advance given is also not investment/deposits referred to u/s 11(5) and thus there is no violation of section

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS, if admissible, as per provisions of Income Tax Law and related Rules while giving effect to this Appeal Order. Thus, Ground no. 5, is partly allowed. Ground no.2,3& 4 challenge the action of Ld. A.O., in and non giving the benefit of Section 11

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

TDS claimed under section 194Q by the assessee. 11 KAMLESH KUMAR JAIN VS DCIT,CIRCLE-2, KOTA 3.0 In the result

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

TDS on rent. Hence, these expenses are not covered under the provisions of section 194C, so not liable 11 Infoobjects

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

TDS under the provision of section 40(a)(ia) of the Act? 11 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

11,686/-, which is taxable in the hands of assessee as discussed above. The assessee is being as AOP and income of the assessee is assessed as per provisions of section 164 of I.T. Act. at Maximum Marginal Rate. 7. Being aggrieved by the order of the ld. AO the assessee preferred an appeal before the ld. NFAC

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

Section 13(2), no books of accounts maintained, TDS provisions have not been complied properly, therefore the trust was not eligible for claiming exemption u/s 11

STATE BANK OF INDIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty so levied under section 271C is hereby directed to be deleted

section 271C of the Act. 11 State Bank of India vs. ACIT (TDS) 7. For the purposes, it would be relevant

M/S AIRLINK INTERNATIONAL,B-6, SHAKTESH APARTMENT, MOTI DOONGRI ROAD, JAIPUR vs. CPC, BANGALORE/ ITO, WARD-5(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

11). All other parties have deducted TDS u/s 194C. Even Tulsidas Khemji Pvt. Ltd., has deducted TDS u/s 194C on some amount and u/s 194H on some amount. From the copy of ledger account of Total Transport System Pvt. Ltd. along with sample invoice (PB 35-37, Tulsidas Khemji Pvt. Ltd. along with sample invoice

M/S GOLD CREATIONS,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

section 234E of the Act is not valid and consequently the same is deleted. 6. In the result, appeal of the assessee is allowed. Order is pronounced in the open court on 04/12/2018. (foØe flag ;kno) (fot; iky jkWo ½ (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Jaipur Dated:- 04/12/2018

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 194J of the IT Act, 1961 but no TDS on the above payments were made, therefore the TDS liability comes to Rs.59,11

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 194J of the IT Act, 1961 but no TDS on the above payments were made, therefore the TDS liability comes to Rs.59,11

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 194J of the IT Act, 1961 but no TDS on the above payments were made, therefore the TDS liability comes to Rs.59,11

CANTT BOARD,AJMER vs. INCOME TAX OFFICER (TDS), AJMER, AJMER

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

section 234E, the constitutional validity of which is challenged before us. ITA 660 to 664/JP/2017_ 8 Cantt Board Vs ITO (TDS) 11

GOVERNEMNT SECONDARY SCHOOL PRINCIPAL OFFICER TOOMLIKABAS, CHAKSU,CHAKSU vs. ACIT CPC TDS GHAZIABAD, GHAZIABAD

In the result, this appeal of the assessee is dismissed

section.] 11 ITA 964/JP/2019_ Govt. Secondary School Vs ACIT, CPC-TDS Section 200A(1) of the Act envisages the method

GIRNAR SOFTWARE PVT. LTD.,DELHI vs. ASSISTNAT COMMISSIONER OF INCOME TAX-TDS, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

11. In the light of, what we have said above, we see no error of law in the view taken by the Tribunal to warrant interference by this Court. The appeal, accordingly, fails and is hereby dismissed.” Thus it was held that for attracting the provisions of section 192 the accrual of payment and actual act of making the payment

M/S DANISH PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

TDS and consequently no disallowance under section 40(a)(ia) is called for. 8. On the other hand, the ld. D/R has submitted that the provisions of section 197A(1A) has to be read in whole to understand the scheme of the said provision and therefore obtaining the declaration in Form No. 15G/15H will not serve the purpose and objects

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS compliance. The ld. AO categorically stated that the EDCs/VFPMCs does not fall into category of state government or local authority as per section 10(20) or section 10(46) of the Act or any sub-section 10 of section10 comes to the relief. The EDCs/VFPMCs are also not registered as per provision of section 11