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, our attention is drawn to the fact that though the Finance Act, (NO.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence under proviso 2 and 3 to Section 194C(3) of the Act. Placing 13 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone Company such provisions in juxtaposition

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 under the provisions of section 194C of the I.T. Act, 1961 as this falls under contractual payment. Hence, 30% of the catering expenditure of Rs.75,15

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 10(5) in respect of amount reimbursed towards foreign leg of their travel. The explanation of the assessee bank is that while calculating the tax liability of its employees, the figure of LFC was always exempted and this rule was being followed since many years, being in a nature of thumb rule and TDS exemption of LFC was thus

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)

TDS under section 194H has also been deducted on Rs. 12,95,311/-. Therefore, considering these circumstances, AO made addition of Rs. 1,26,459/- being 8.16% of Rs. 15

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

In the result, appeal of the assessee is allowed

section 192 of the Act as under :- S. FY Expense Amount of TDS to be Actually Short Interest No. provision deducted deducted deduction u/s made u/s 192 @ by the u/s 201(1) 201(1A) 30% deductor Rs. 1) 2014- ESOP Rs.1,09,84,200 Rs.3295260 0 Rs.3295260 593147 15

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

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

section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service which the Department has to provide due to the late filing of the TDS statements. 15

ACIT (TDS), JAIPUR vs. GNADHI VIDHYA MANDIR, CHURU

section 201(1) of the Act. In view of the circular No.275/201/95 IT (B) dated 29.01.1997 of the Central Board of Direct Taxes and judgement of the Hon’ble Apex Court in the case of Hindustan Coca Cola Beverage (P) Ltd. Vs. CIT reported in 293 ITR 226 5. In order to appreciate the rival contentions and more particularly

RASHTRIYA MILITARY SCHOOL,JAIPUR vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

15 (2nd Qtr), 2014-15 (3rd Qtr), 2014-15 (4th Qtr), 2015-16 (4th Qtr) respectively. Since the common issues are involved, all these appeals were heard together and are being disposed off by this consolidated order. ITA No. 988-995/JP/2019 Rashtriya Military School, Ajmer vs. ITO (TDS), Ajmer 2. With the consent of both the parties, appeal

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

TDS was neither required to be deducted under Section 194A nor under Section 195, hence the order passed under Section 263 deserves to be set aside on this issue. 3. That the learned Principal Commissioner of Income Tax, Udaipur vide order dated 20/03/2024 passed under Section 263 of the LT. Act, erred in remanding the ground of revision

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 :

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

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 :

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

ITO(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 :

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

ORIENTAL BANK OF COMMERCE,JAIPUR vs. INCOME TAX OFFICER (TDS-2), JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 201(1) of the Income Tax Act, 1961 2 Oriental Bank of Commerce, Jaipur. and imposing a demand of Rs. 15,52,358/- towards Non deduction and short deduction of TDS

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O &M) PUSHKAR, AJMER

In the result, the appeal of the Revenue is dismissed on account of low tax

TDS-03, Jaipur Vs. Ajmer Vidhyut Vitran Nigam Ltd., Sikar of Rashmikant Kundalia and others vs Union of India and others where it was held that the provisions of section 234E are constitutionally valid and in view of the fact that the SLP has been admitted, no recovery of fees can be executed. Infact, it is not even the submission

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O&M), SIKAR

In the result, the appeal of the Revenue is dismissed on account of low tax

TDS-03, Jaipur Vs. Ajmer Vidhyut Vitran Nigam Ltd., Sikar of Rashmikant Kundalia and others vs Union of India and others where it was held that the provisions of section 234E are constitutionally valid and in view of the fact that the SLP has been admitted, no recovery of fees can be executed. Infact, it is not even the submission

MODERN THREADS (INDIA) LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS was not done as per provisions of section 195 read with Explanation II to the said section wherein it is clarified that: "the obligation to comply with sub section (I) and to make deduction there under applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident

M/S MODERN THREADS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS was not done as per provisions of section 195 read with Explanation II to the said section wherein it is clarified that: "the obligation to comply with sub section (I) and to make deduction there under applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

In the result, the appeal of the assessee is partly allowed

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

section 263 by Finance Act, 2015, w.e.f. 01.06.2015, which has widened the powers of CIT to revise the already completed assessment. In the present case ld. PCIT has taken shelter of clause (a) and (b) of the same, which reads as under: Explanation 2.—For the purposes of this section, it is hereby declared that an order passed