ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

TDS not eligible for\ndeduction under Section 36(1)(ii) or Section 37 [“Issue No. 2"].\n•\nExcess MAT Credit, pertaining to AY 2016-17, Rs. 96,13,814 erroneously\nallowed. [\"Issue No. 3\"]\n3\nITA243/JP/2023\nASSOCIATED SOAPSTONE DISTRIBUTING CO. PVT LTD. VS Pr.CIT-2, JAIPUR\n2.2 On examination of the assessment order dated 17

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 :

TDS demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

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 demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

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 demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex & Co. (India) Ltd. of TDS 10. TDS Demand 8020/- 8020 NIL (Double Addition) 10. Receipts not 2,85,311/- 2,85,311/- NIL disclosed(TDS deducted on same) Assessee has preferred present appeal against the additions/disallowances sustained

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex & Co. (India) Ltd. of TDS 10. TDS Demand 8020/- 8020 NIL (Double Addition) 10. Receipts not 2,85,311/- 2,85,311/- NIL disclosed(TDS deducted on same) Assessee has preferred present appeal against the additions/disallowances sustained

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

TDS certificates issued\nby IMACID\n158\nYes\nDividend\nIssue\n19.\nCopy of Audit performance\nreport of IMACID dated\n28.12.2018 submitted by RBI\n159-\n164\nYes\nDividend\nIssue\n20.\nCopy of swift payment memo\nand Foreign Bills Transaction\nadvice issued by IMACID.\n165-\n167\nYes\nDividend\nissue.\n21.\nCopy of English translation of\nDocument at S No 17.\n168-\n175\nDividend

MANISH GOVIND DANGI,UDIAPUR vs. ACIT, CIRCLE (INTL.TAX), JAIPUR

The appeal of the assessee is allowed for statistical purpose

section Field 26A Paper Up to & 201(1A) Assessing including 2016- and/or Officer 17 40(a)(ia) (TDS)[1] CPC-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

Section 120 read with 124 of the Income Tax Act, 1961. Therefore, even though CPC has its separate and identifiable functions relating to TDS returns, the officers hold concurrent jurisdiction over such TDS matters with that of the Assessing officer, there cannot be any dispute that both administratively and functionally, the CPC of the Department is part of Income

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

Section 120 read with 124 of the Income Tax Act, 1961. Therefore, even though CPC has its separate and identifiable functions relating to TDS returns, the officers hold concurrent jurisdiction over such TDS matters with that of the Assessing officer, there cannot be any dispute that both administratively and functionally, the CPC of the Department is part of Income

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)

17 Gillette India Ltd vs. PCIT 2. AO issued notice u/s 142(1) dt. 04.11.2019 raising 37 queries (PB 68- 71). At Point No.6, 31 and 34 of the notice the issue of TDS and deduction under Chapter VI-A was specifically raised. The same was complied by the assessee vide letter dt. 11.11.2019, 29.11.2019, 16.12.2019. The AO after considering

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

17 - 20 that the expression "said due date" used in clause A of proviso to unamended section refers to time specified in Section 139(1) of the Act. The amended Section 40 (a) (ia) expands and further liberalises the statute when it stipulates that deductions made in the first eleven months of the previous year but paid before

SANTOSH CHOUDHERY,BARAN vs. ITO WARD-BARAN, BARAN

In the result, the appeal of the assessee is allowed as indicated above

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

TDS deducted under section 194 H and 194Q and claimed in the return was allowable to the appellant. Further And in support thereof the ld. AR also relied upon circular number 452 dated 17

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 and consequently the provisions of Section 40(a)(i) of the Act cannot be invoked for making the disallowance. In the facts and circumstances of the case the disallowance made by the AO U/s 40(a)(i) of the Act is deleted. In the result, the appeal filed by the assessee is allowed.” 30. In the present case, undisputed

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 and consequently the provisions of Section 40(a)(i) of the Act cannot be invoked for making the disallowance. In the facts and circumstances of the case the disallowance made by the AO U/s 40(a)(i) of the Act is deleted. In the result, the appeal filed by the assessee is allowed.” 30. In the present case, undisputed

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)

17, Mehta and Company CA, Manu Marg, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA0815C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Kranti Mehata, C.A. jktLo dh vksj ls@ Revenue by : Shri Gaurav Awasthi, JCIT, Sr.-DR lquokbZ dh rkjh[k@ Date of Hearing : 15/07/2025 mn?kks"k.kk dh rkjh[k@Date

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)

17, Mehta and Company CA, Manu Marg, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA0815C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Kranti Mehata, C.A. jktLo dh vksj ls@ Revenue by : Shri Gaurav Awasthi, JCIT, Sr.-DR lquokbZ dh rkjh[k@ Date of Hearing : 15/07/2025 mn?kks"k.kk dh rkjh[k@Date

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)

17, Mehta and Company CA, Manu Marg, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA0815C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Kranti Mehata, C.A. jktLo dh vksj ls@ Revenue by : Shri Gaurav Awasthi, JCIT, Sr.-DR lquokbZ dh rkjh[k@ Date of Hearing : 15/07/2025 mn?kks"k.kk dh rkjh[k@Date