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

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

16 State Bank of India vs. ACIT (TDS) As fairly submitted by the assessee bank, while calculating the estimated tax liability of its employees, it always consider LFC claim as exempt under section

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

In the result, this appeal of the assessee is dismissed

16 of the employee. Hence due to the above reasons and with the belief of timely filling, we have not filed TDS return on time and such TDS return was late filed by the our department, in this relation we request you that for such reasonable and unavoidable causes the late fees cannot be imposed on the assessee

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

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

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

16,628/- made by assessee to NBFC (non-banking finance company) namely M/s Religare Finvest Ltd. without making TDS on such payments under the bona fide belief that payment to a NBFC was not eligible for any TDS. While invoking the provisions of section

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

SHRI RAHUL SINGHAL,TONK vs. INCOME TAX OFFICER, WARD, TONK

In the result, appeal of the assessee is allowed

TDS on payment of Rs. 16,00,697/- as per provisions of section 194H. Therefore, as per provisions of section

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

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

TDS return/statements beyond the time prescribed by the Act and/or the Rules. We therefore cannot agree with the argument of the Petitioners that the fee that is sought to be collected under section 234E of the Act is really nothing but a collection in the guise of a tax. 16

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

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 under which TDS was deducted submitted during proceedings u/s 263. Facts and Submission:- 1. The Ld. PCIT at Pg 18, Para 16

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

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-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

16 respectively. Both the appeals were taken up together and are being disposed off by this consolidated order. ITA No. 595 & 519 /JP/2019 ITO, TDS-03, Jaipur Vs. Ajmer Vidhyut Vitran Nigam Ltd., Sikar 2. None appeared on behalf of the assessee nor was any adjournment application filed. Given that the appeal was filed by the Revenue way back

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

16 respectively. Both the appeals were taken up together and are being disposed off by this consolidated order. ITA No. 595 & 519 /JP/2019 ITO, TDS-03, Jaipur Vs. Ajmer Vidhyut Vitran Nigam Ltd., Sikar 2. None appeared on behalf of the assessee nor was any adjournment application filed. Given that the appeal was filed by the Revenue way back

DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

In the result, both appeals of the assessee are allowed for statistical purposes

Section 199(1) of I.T. Act, TDS claim is allowable in proportion to income shown by you only. Thus the allowable TDS credit to you will be Rs. 12,027/- and the balance TDS claimed by you at Rs. 2,16