M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

TDS 1,44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR Disallowance of CSR Expenses Rs.1,41,42,000/- Disallowance u/s 14A Rs. 71,75,575/- After the order of Hon’ble ITAT, AO again

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

section 275(1), penalty could have been\nimposed on or before 31.03.2018. Further order of Hon'ble ITAT is dt. 10.04.2018\nand therefore penalty could have been imposed within 6 months from the end of\nthe month in which the order of ITAT is received by the Commissioner which\nexpires on 31.10.2018. In the present case, once the order

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 275(1)(c) and therefore independent of any assessment order through which the penalty might have been initiated. Therefore, the cited court case of Pr.CIT Vs. Mahesh Wood Products Pvt. Ltd. (2017)394 ITR 312 (Del) is not applicable to the fact of the instant case. The appellant has raised the issue of reasonable cause for failure to deduct

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

In the result, appeal of the assessee is allowed

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

Section 250(6) of the Act. Therefore, in the substantial interest of justice, we set aside the ex parte order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh on merits. The assessee is also directed to appear before the ld. CIT(A) within two months

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDSINCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSADY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDSINCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

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

TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275

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)

TDS on payment of rent (v) Inadmissible claim of club fees (vi) Under-reporting of scrap sale (vii) Anomaly in deduction claimed u/s 80-IC 3. It is submitted that there is no delay in deposit of employee’s contribution to PF as explained before the PCIT (Pg 9-11 of the order) and explained with reference to Ground No.2

M/S MORANI CARS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, WARD-6, JAIPUR

In the result the appeal of the assessee is partly allowed

TDS on payment made to residents as specified in section 40(a) (ia) of the Act, the disallowance shall be restricted to 30% of the amount of expenditure claimed.” From the above it can be noted that amendment made by Finance Act 2014 is to remove unintended and undue hardship and therefore this amendment should be give retrospective effect

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

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

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

275 where the Court noted as follows: "In our view, the CIT (Appeals) and the Tribunal have rightly held that the assessee is entitled to the credit of the TDS mentioned in the TDS certificates issued by the contractor, whether the said certificate is issued in the name of the Joint Venture or in the name of a Director

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily