MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

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

6 & 7 of his order held that assessee sold scrap to various parties but has not collected tax at source. Further, he has not obtained prescribed Form No.27C from the buyer as same were not found during spot verification nor submitted such form during spot verification. He accordingly raised demand u/s 201(1) & 201(1A) of the Act r.w.s. 206C

MINING ENGINEER, MINES & GEOLOGY DEPARTMENT (STATE GOVERNMENT DEPARTMENT),ALWAR vs. CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE

In the result, the appeals of the assessee in ITA No

TDS, Alwar 8.1 The solitary ground of the assessee is that the ld. CIT(A) has erred in confirming the amount of Rs. 9,48,560/- (including interest at Rs. 2,01,661/-) on account of short collection of TCS as per Section 206C(6

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 (1) of the IT Act, 1961 and under such facts and circumstances the assessee material. 5. However, videfive separate orders passed u/s 201(1)/ 201(1A) and 206C (6)/206 C (7) of the IT Act all dated 28/06/2019 for each assessment year i.e. AY 2015-16 to 2019-20 respectively, the ld AO fixed the liability

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 (1) of the IT Act, 1961 and under such facts and circumstances the assessee material. 5. However, videfive separate orders passed u/s 201(1)/ 201(1A) and 206C (6)/206 C (7) of the IT Act all dated 28/06/2019 for each assessment year i.e. AY 2015-16 to 2019-20 respectively, the ld AO fixed the liability

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 (1) of the IT Act, 1961 and under such facts and circumstances the assessee material. 5. However, videfive separate orders passed u/s 201(1)/ 201(1A) and 206C (6)/206 C (7) of the IT Act all dated 28/06/2019 for each assessment year i.e. AY 2015-16 to 2019-20 respectively, the ld AO fixed the liability

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 (1) of the IT Act, 1961 and under such facts and circumstances the assessee material. 5. However, videfive separate orders passed u/s 201(1)/ 201(1A) and 206C (6)/206 C (7) of the IT Act all dated 28/06/2019 for each assessment year i.e. AY 2015-16 to 2019-20 respectively, the ld AO fixed the liability

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 (1) of the IT Act, 1961 and under such facts and circumstances the assessee material. 5. However, videfive separate orders passed u/s 201(1)/ 201(1A) and 206C (6)/206 C (7) of the IT Act all dated 28/06/2019 for each assessment year i.e. AY 2015-16 to 2019-20 respectively, the ld AO fixed the liability

INCOME TAX OFFICER (TDS), KOTA vs. ZILA PARISHAD , SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

6. Ground No.2 relate to raising demand of Rs.1,492 for non- deduction of tax at source u/s.194C and Rs.298 charging of interest u/s.201(1A). The appellant deductor failed to deduct tax at source u/s.194C on the payment of Rs.74,593/- made to Rajasthan Patrika Pvt Ltd. The AO treated the appellant deductor as assessee in default for non-deduction

INCOME TAX OFFICER, KOTA vs. ZILA PARISHAD, SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

6. Ground No.2 relate to raising demand of Rs.1,492 for non- deduction of tax at source u/s.194C and Rs.298 charging of interest u/s.201(1A). The appellant deductor failed to deduct tax at source u/s.194C on the payment of Rs.74,593/- made to Rajasthan Patrika Pvt Ltd. The AO treated the appellant deductor as assessee in default for non-deduction

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)

6. It was noted that in the ITR, the assessee had disclosed income from sale of scrap at Rs 49,00,000/-, whereas, in clause 34(a) of form 3CD, the amount of scrap sale, on which TCS has been made u/s 206C, has been reported at Rs. 1,29,20,987/-. As such there is a prima facie case

RAJDHANI MINERAL JAIPUR PVT. LTD,JAIPUR vs. INCOME TAX OFFICER TDS-I , JAIPUR

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

Bench: The Date Of Hearing.”

section 206C(6A)/206C(7) of the Income Tax Act, by ITO, TDS-1, Jaipur. 2. The assessee has marched this appeal on the following 2 Rajdhani Minerals Jaipur vs. ITO grounds:- “1. That the learned CIT(A) has erred in maintaining the levy of TCS of Rs. 7,67,235/- on turnover

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

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

section 201(1) / 201 * (1A) . Show- cause notice having been issued on 23rd September 2003. Order passed u/s. 201(1) / 201 * (1A) on 28th March 2011 was barred by limitation. (P.B. pages 143 to 156) (4) ITO Vs. Eid Mohammad Nizamuddin (2018) 196 TTI (JP) 232: TDS- Tax collection at source under sec. 206C. Time limit for passing order under

JAGDAMBA TOLLES,DHOLPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BHARATPUR

In the result ground no. 2

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

206C is as per below:- (1C) Every person, who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, to another person, other than a public sector company (hereafter in this section referred

SHRI KAMAL TAK,AJMER vs. INCOME TAX OFFICER, WARD-1-3, AJMER

In the result appeal so filed by the assessee is disposed off with aforesaid directions

TDS and it is in the nature of tax on income which has been collected at source in respect of specified business and the nature of goods as specified in section 206C of the Act. In light of above, the credit for TCS should be given to the assessee which is finally and lawfully assessed to tax in respect

SHRI BABA MOHAN RAM KALI KHOLI WALE ,ALWAR vs. CIT(TDS), JAIPUR , JAIPUR

The appeal is allowed, and the impugned order u/s 263

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

6. Record reveals that Learned CIT(TDS) initiated proceedings u/s 263 of the Act. Ld. CIT(TDS) of the view that the assessment order dated 29.12.2021 was erroneous in so far as it was prejudicial to the interest of the revenue, particularly, when viewed having regard to Explanation 2 of Section 263 of the Act. 7. That

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

TDS has been made u/s. 206C of the Act. However, assessee shown sale of scrap of Rs. 2,02,58,204/- only in its profit and loss account of ITR. As such there is an under disclosure of sales of scrap by Rs. 33,39,,666/- which should have been added to the total income. She further noted from

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)

6 months of passing of assessment order. 2.1 The Appellant filed an application for rectification under section 154 of the Act with the AO and requested to grant interest under section 244A till the date of actual grant of refund amount i.e. till 4 June 2019 amounting to Rs 50,69,279/- for 39 months. The AO allowed partial relief