ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

4, read with section 271(1)(c), of the Income-tax Act, 1961 - Income - Chargeable as (Advances) - Assessment year 2010-11 - Assessee was a Cine artist For relevant year, assessee filed her return declaring certain taxable income Subsequently, assessee filed a revised return admitting additional income Difference between income originally declared and total income admitted in revised return represented advance

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

4, read with section 271(1)(c), of the Income-tax Act, 1961 - Income\nChargeable as (Advances) - Assessment year 2010-11 - Assessee was a Cine artist\nFor relevant year, assessee filed her return declaring certain taxable income\nSubsequently, assessee filed a revised return admitting additional income\nDifference between income originally declared and total income admitted in\nrevised return represented advance

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)

section 271(1)© of the Income Tax Act, 1961. If no one attends this office on the said date of hearing, the case shall be decided on the basis of the material available on records. Yours faithfully, 4 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR SEAL Office of : ACIT

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

4 & 8 8.1 In this regard submission made by the appellant is as below:- 1. During the year under consideration, assessee entered into a contract with QFS Consultancy Private Limited to provide IT training to the students. Total consideration received by the assessee under the contract is Rs.13,90,000/- on which TDS of Rs.21,850/-has been deducted

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

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

4 & 8 8.1 In this regard submission made by the appellant is as below:- 1. During the year under consideration, assessee entered into a contract with QFS Consultancy Private Limited to provide IT training to the students. Total consideration received by the assessee under the contract is Rs. 13,90,000/- on which TDS of Rs.21,850/-has been deducted

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

In the result, the appeal of the Department is dismissed

1)(vii) of the Act and stated that income is chargeable to tax in India in accordance with the amended provision of the Act, assessee should deduct the tax and, therefore, Ld. AO has invoked the 4 DCIT, Circle-4, Jaipur VS M/s. JLC Electromet Pvt. Ltd. Jaipur provisions of Section

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

1,44,13,853/- [30% of 4,80,46,176/-] by wrongly invoking the Section 40(a)(ia) of the Act. TDS

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

TDS | 1,44,565 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance\nmade by the AO stood confirmed:-\n\n5\nITA NO.309 & 310/JPR/2025\nRAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR\n\nDisallowance of CSR Expenses\nDisallowance u/s 14A\nRs.1,41,42,000/-\nRs.71,75,575/-\n\nAfter

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

4. That the ld. DCIT, CPC is not justified in disallowing due to non-deduction of TDS on interest paid u/s 40(a)(ia) of the I.T. Act, 1961. Even otherwise, the claim of the assessee is allowable u/s 37(1) read with section

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

4 State Bank of India vs. ACIT (TDS) Department that an issue regarding- its taxability arose and after judgments of CIT and this Bench the matter got clarified. thus, in other words the Bank has not willfully defaulted/ intentionally not deducted TDS. After the settlement of dispute, the original demand has been deposited which shows the genuineness of above claim

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), being incurred wholly and exclusively for the purpose of business. Surrender during the search action:- It is important to note that during the course of search and seizure action the documents of the appellant were examined and from the same the data in the year wise calculation was prepared which is mentioned in the statement of the appellant

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

1 April 2021 and 30 June 2021 till the supply of relevant information and material by the assessing officers to the assessee in terms of directions issued by this court in Ashish Agarwal (Supra), and the period of two weeks allowed to the assesses to respond to the show cause notice;" We also submit that the assessee in response

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

section 147 of the I.T. Act,\n1961. Accordingly, a notice u/s 148 of the IT Act was issued on 30.03.2021\ncalling for filing of return of income for A.Y.2017-18.\nLd. AO noted that there was no response to the notice issued u/s\n148, a notice u/s 142(1) of the IT. Act, 1961 was issued on 29.06.2021\ncalling for filing

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

section 147 of the I.T. Act,\n1961. Accordingly, a notice u/s 148 of the IT Act was issued on 30.03.2021\ncalling for filing of return of income for A.Y.2017-18.\nLd. AO noted that there was no response to the notice issued u/s\n148, a notice u/s 142(1) of the IT. Act, 1961 was issued on 29.06.2021\ncalling for filing

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

TDS provisions have not been complied properly. Therefore, the assessee is not entitled for claiming exemption under section 11 to 13 of the I.T. Act, 1961. It was also submitted by the ld CIT-DR that in view of above findings, the activities of the assessee Trust falls under the purview of Section 12AA

SHIV KUMAR SUSHIL KUMAR TEA ENTERPRISES PVT. LTD.,KOTA vs. ACIT, KOTA

In the result, appeal of the assessee is dismissed

4) is an extension of section 139(1) and since in the instant case, the return was filed within the time allowed 80IA should be allowed to them. Coming to the facts, if the appellant had e-filed the return within the prescribed time limit also, it could have at best become defective in the absence of non-payment

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

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

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

4,85,58,87,970/-. The AO after incorporating the proposed adjustments made by the TPO passed draft assessment order under section 144C of the Act on 28.12.2017 determining total income under the normal provisions of the Act at Rs. 453,88,97,023/- and Rs. 842,23,40,345/- under provisions of Section 115JB of the Act. Since

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

4 160167 CBI 1339285/- 160715/- 15,00,000/- 17/08/2019 5. 160180 CBI 892857/- 107143/- 10,00,000/- 07/07/2020 6. 187861 CBI 2138560/- 266251/- 24,04,811/- 06/07/2021 7. 108224/- 1,08,224/- TDS DEDUCTED AND DEPOSITED @ 1% U/S 194IA TOTAL 10822354/- 962681/- 11785035/- 1.6 Ld. CIT(A) and Assessing Officer ignored the genuine difficulties of the assessee and, held that