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

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

b) lays down in any case to which Explanation 3 applies, means the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148.\nHowever in the present case the return of income was filed

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

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

b) lays down in any case to\nwhich Explanation 3 applies, means the tax on the total income assessed as\nreduced by the amount of advance tax, tax deducted at source, tax collected at\nsource and self assessment tax paid before the issue of notice under section 148.\nHowever in the present case the return of income was filed

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

TDS: “On the Scope of Section 271C read with Section 273B: Section 271C inter alia states that if any person fails to deduct the whole or any part of the tax as required by the provisions of Chapter XVII-B then such person shall be liable to pay, by way of penalty, a sum equal to the amount

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

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

In the result, the appeal of the Department is dismissed

TDS u/s 195 w.r.t. Commission Paid to Agents outside India: 8.1 ACIT vs. IIC Systems (P) Ltd. (2010) 33 DTR 0422 (Hyd trib) 8.2 DCIT vs. Ardeshi b. Cursetjee & Sons Ltd. (2008) 7 DTR 0051 (Mum Trib) 8.3 Armayesh Global vs. ACIT (2012) 32 CCH 0159 (Mum Trib) 8.4 CIT vs. Eon Technology

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

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

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 second proviso to Section 40(a)(ia) further read with first proviso to section 201(1) of I.T. Act, 1961 inserted by Finance Act, 2012 w.e.f. 01-04-2013 in view

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

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

1)/201(1A) are inconsistent with each other, and consequentially\nthe assessment proceedings & its order is invalid and the same\ndeserves to be quashed & set aside.\n4. Without prejudice to the GOA-1 to 3, under the facts and circumstances of\nthe case, the Ld. AO has grossly erred in passing the assessment order dated\n20.11.2018 under Sections

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

TDS. 6. That the A.O had cited CBDT's circular in this regard relied on explanation 2 to section 9(1))(vii)(b) of the Act and rejected the assessee's claim, resulting in an addition of Rs.28,40,000/- under section 40(a)(ia) of the Act. 5.3.2 It is important to note here that the Finance

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

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 - (i) the amount of any sum credited or paid or likely to be credited

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

b) Sig. Statements. (c) Attene to give evidence or produce books of accounts etc. in compliance with summons under section 131(1). (d) Apply for allotment of permanent account number in term sof Section 139A. You are hereby requested to appear before me on 21-03-2014 at Room No. 11, N.C.R.B., Statute Circle, C-Scheme, Jaipur and show cause

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

The appeal stands allowed

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded

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

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)

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded