DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

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

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. 2,16,481/- is proposed to be disallowed.’’ Conclusively, the AO observed that as per provisions of Section

RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, both the appeals of assessee are allowed

TDS amount of Rs. 38,440/- 2. That the application of section 199 of the Income Tax Act of Rs. 38,440/- on TDS

M/S RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPORATION LIMITED,JAIPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

TDS of Rs. 4502798, deducted by our Bank on interest and deposited to the Income Tax Department and holding that the interest belongs to Police Department and the provisions of section 199

M/S RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPORATION LIMITED,JAIPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

TDS of Rs. 4502798, deducted by our Bank on interest and deposited to the Income Tax Department and holding that the interest belongs to Police Department and the provisions of section 199

SAURYA URJA COMPANY OF RAJASTHAN LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

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

TDS has been\nprovided in section 199 r.w.r.37BA Intact, rule 378A(3) specifically provides for\ngiving credit of TDS in the year

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS credit only to the tune of Rs.5,90,223/-, and accordingly, having regard to the fact that salary income was declared by the appellant, and in view of the provisions of section 199

PANKAJ RASTOGI,JAIPUR vs. CIT (A) NFAC, JAIPUR

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

Bench: Or At The Time Of Hearing.”

TDS made. 6. Per Contra, the ld. DR relied on the order of lower authorities and also admitted that there is no fault of the assessee as employer has not deducted tax but not paid to the credit of the Government and in accordance with the provisions of section 205 no recovery be made on the assessee. The credit should

JAI SINGH JADEJA,KOTA vs. ITO-WARD-2(1) KOTA, KOTA

In the result, the appeal filed by the assessee is allowed for statistical

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

TDS being a Kaccha Adhitya (Commission agent). In support, the appellant has filed a written synopsis which reads as under: “As per the provisions of section 199

BHIM SINGH,KOTA vs. DCIT, C-2, KOTA

In the result, appeal of the assessee is partly allowed

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

TDS certificate in the name of the other person. The proviso to Rule 37BA(2) is just a procedural aspect of giving effect to the mandate of section 199

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

TDS return. 4. It is submitted that the Ld. CIT(A) has grossly misconstrued the provision of section 199 read

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED, JAIPUR

In the result, the Revenue appeal is dismissed

Bench: The Hearing."

TDS credit in question. On appeal, the ld. CIT(A) has considered and decided this issue in para 2.3 as under:- “2.3 I have perused the facts of the case, the assessment order and the records of the appellant. This issue arose in the earlier years also and was decided by the Honble ITAT both

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.

TDS credit claimed by the assessee is allowable, if at any stage of appeal of any proceedings it has been held that the aforesaid income is not taxable in the hands of the assessee, in that case according to specific provision of section 199

RAJ KUMAR BAID,JAIPUR vs. ITO, JAIPUR

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

TDS amount of Rs. 6799/- has been shown by the assessee in the preceding year. According to Section 199 r.w.r

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

section 195 about 'sum chargeable' under provisions of Act - Held, yes [Para 20] [In favour of assessee]" 5.1.3 Also kindly refer Gujarat Reclaim & Rubber Products Ltd. (2015) 94 CCH 0148 (Mum) (DPB 1-7), CIT, Coimbatore Vs. Kikani Exports(p) Ltd. (2014) 49 66taxmann.com601(Madras) (DPB- 108-113) and CIT, Chennai Vs. Farida Leather Company (2016) 238 Taxman 473/66taxmann.com321 (Madras

SH. AMIT MANTRI,A-3-A, ANAJ MANDI, CHANDPOLE BAZAR, JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

In the result, this appeal of the assessee is allowed

TDS which is otherwise available to the assessee as per the provisions of Section 198 and 199 of the Act. The ld. AR has also

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

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

199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year to the date on which the refund is granted Provided that no interest shall

SUDHIR SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is dismissed

section 147 of the I.T. Act, 1961 on account of failure on the part of the assessee to disclose fully and truly all the materials facts in respect of computation of income.’’ Regarding issuance of notice, the ld.AR of the assessee vide letter dated 25-06-2014 submitted the reply before the AO. However, the AO was not convinced with

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

TDS is not warranted – That apart, if the assessee has paid the impugned amount and the amount is not payable at the end of the year on the date of balance sheet, then the provisions of section 40(a)(ia) are not applicable. M/s Silvex & Co. (India) Ltd. It is pertinent to note here that the Hon,ble ITAT, Jaipur