THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

TDS\nDeposited\n1\nICICI BANK LIMITED\nIFPRT01273G\n194A\n31-Mar-2010\n05-May-2010\n2936021.00\n295567.00\n29556706\n2\n194A\n31-Mar-2010\nF\n05-May-2010\n8522.06\nR$2.00\n852.00\n3\n194A\n31-Mar-2010\nF\n05-May-2010\n38422.00\n3842.00\n3842.00\n4\n194A\n31-Mar-2010\nF\n05-May-2010\n54440.00\n$449.00\n5449.00\n5\n194A

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

b)Dealing with the matter, sub-section (5) which says that save as otherwise provided in this section. Similar provision was incorporated in sub sec (4) of sec 115JA which is the predecessor of sec 115JB. But absent in section 115J which preceded sec 115JA. This peculiar provision raised a controversy as to the legal implication of insertion

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

b)Dealing with the matter, sub-section (5) which says that save as otherwise provided in this section. Similar provision was incorporated in sub sec (4) of sec 115JA which is the predecessor of sec 115JB. But absent in section 115J which preceded sec 115JA. This peculiar provision raised a controversy as to the legal implication of insertion

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

b)Dealing with the matter, sub-section (5) which says that save as otherwise provided in this section. Similar provision was incorporated in sub sec (4) of sec 115JA which is the predecessor of sec 115JB. But absent in section 115J which preceded sec 115JA. This peculiar provision raised a controversy as to the legal implication of insertion

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

TDS u/s. 194C of the act\nwerereceived as contract receipts for removal of solid waste and the same was\nconsidered as violative of provision of section 2(15) of the Act. The second part of\nthe notice was that the assessee has advanced a sum of Rs. 2,25,68,932/- to the\nperson covered

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

B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub- section(i) of Section 139". Section 194C/3): No deduction shall be made under sub-section (1) or sub- section(2) from (1) the amount of any sum credited or paid or likely to be credited

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

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

b)Dealing with the matter, sub-section (5) which says that save as otherwise provided in this section. Similar provision was incorporated in sub sec (4) of sec 115JA which is the predecessor of sec 115JB. But absent in section 115J which preceded sec 115JA. This peculiar provision raised a controversy as to the legal implication of insertion

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

b)Dealing with the matter, sub-section (5) which says that save as\notherwise provided in this section. Similar provision was incorporated\nin sub sec (4) of sec 115JA which is the predecessor of sec 115JB.\nBut absent in section 115J which preceded sec 115JA. This peculiar\nprovision raised a controversy as to the legal implication of insertion

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

b) and clause (a) of section 263 of the Income Tax Act, 1961. The assessment order is set aside to be made afresh in the light of the observation made in this order. The AO is required to make necessary verification in respect of the observations made in this order after allowing reasonable opportunity to the assessee.” 5. Feeling dissatisfied

M/S. PRIME OCEANIC PVT. LTD. GANDHI NAGAR, UPLA SONAVA, SCHEME NO.8, ALWAR,ALWAR vs. ITO WARD-2(3), ALWAR, ALWAR

In the result, the disallowance so made is directed to be deleted and the ground of appeal is allowed

5. That the appellant has claimed before the A.O that since the income so remitted in the hand of the NRI is not taxable in India therefore there was no requirement to deduct any TDS. 6. That the A.O had cited CBDT's circular in this regard relied on explanation 2 to section 9(1))(vii)(b

KRISHAN PAL SINGH HUF,JAIPUR vs. ASSESSING OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

TDS deducted on the said compensation. In the assessment proceeding ld. AO treated the said compensation as chargeable to tax as per provision of section 56(2)(viii) r.w.s 145(B) of the Act. When the matter carried to ld. CIT(A) he confirmed the addition based on the reasoning supported by the ld. AO. Before

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

In the result, the appeal of the Department is dismissed

5. Even Explanation is not applicable: 5.1 Firstly, the ld. AO has completely misread and misapplied Explanation 2 in as much as Sec.195 requires "Any person responsible for paying...." Any person includes all the persons be a resident or non-resident as defined u/s 2(31) of the Act. Therefore, even a non-resident person responsible for paying

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

b) where he has made no such return, after the expiry of the time allowed by the\nnotice under sub-section (2) of section 115WD or sub-section (1) of section 142 or\nunder sub-section (1) of section 115WH or under section 148 for the making of the\nreturn or by the notice under the first proviso to section

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

b. Advance to supplier/ contractor/old staff Rs.6,26,000/- Rs.1,62,86,091/- 3. The advance of Rs.1,57,35,091/- has been provided to the following societies registered u/s 12AA of the Act. Particulars Amount Scholars Education Trust of India Scholars Education Trust of India 65,00,000/- Central Academy HiranMagari, Udaipur 10,00,000/- Central Academy, Delhi

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

5 M/s. Zila Paryawarn Sudhar Samiti, Jhunjhunu, vs CIT (Exemptions), Jaipur (d) Section 2(15) defines charitable purposes which makes it clear that the assessee is engaged in charitable activities under General Public Utility (GPU) then it has to comply with the provisos mentioned in Section 2(15) of the Act. The proviso to Section 2(15) was inserted

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

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

b) of Explanation 2 to Section 263. In view of the above factual and legal position, ld. PCIT has grossly erred in assuming jurisdiction u/s 263. Thus, the entire order by ld.PCIT deserves to be quashed.’’ e) Hon'ble ITAT, Jaipur Bench, in the case of M/S. AGRANI BUILDESTATE VERSUS THE PR. CIT-1 JAIPUR, ITA No. 205/JP/2023

ARVIND KUMAR AGRAWAL,GURGAON vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INCOEM TAX DEPARTMENT

In the results, the appeal of assessee stands dismissed

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

B) for a consideration, the stamp duty value of such property as exceeds such consideration, if the amount of such excess is more than the higher of the following amounts, namely:— (i) the amount of fifty thousand rupees; and (ii) the amount equal to ten per cent of the consideration: Provided that where the date of agreement fixing the amount