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8 results for “TDS”+ Section 80P(2)(e)clear

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Key Topics

Section 201(1)7Section 194C7Section 80P7Section 2636Section 2015TDS5Condonation of Delay5Section 143(3)4Section 10(20)3Section 10(46)

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

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011
For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)

e) of the Act, whereas in the present\ncase, it is under Section 80P(2)(d) of the Act. Hence, the income by way of interest\nearned by deposit or investment of idle or surplus funds does not change its character\nirrespective of the fact whether such income of interest is earned from a schedule bank\nor a co-operative

JAMBO CREDIT AND THRIFT CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. ITO-6(1),, JAIPUR

3
Exemption3
Deduction3
ITA 1109/JPR/2025[2018-19]Status: DisposedITAT Jaipur12 Nov 2025AY 2018-19

Bench: This Appellate Tribunal Feeling Aggrieved By Order Dated 12.06.2024, Passed By Learned Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, As Thereby The Appeal Filed By The Appellant Has Been Dismissed.

For Appellant: Ms. Apksha Kalra, AdvFor Respondent: Shri Gaurav Awasthi, JCIT

e-mail address ‘Lalji71@gmail.com’ for communication of notices to the assessee, but, in the last column i.e. column No. 17, which pertains to the address, which the appellant furnished for communication of notices. In this column, the email address ‘. ‘ca.pawansharma1@gmail.com .’ was furnished. So, from the contents of Form No. 35, it appears that the applicant furnished two email addresses. Initial

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

ITA 634/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Jan 2025AY 2018-19

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

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shr. Anup Singh, Addl.CIT-Sr.DR a
Section 133ASection 143(3)Section 194CSection 201Section 201(1)Section 40Section 80P(2)(d)

80P(2)(d) of Rs. 15,91,846/- being dividend received from RCDF by incorrectly holding that assessee has not submitted sufficient evidence for claim of said deduction. 2. The assessee craves right to add, alter, amend, and modify any of the ground of appeal. 3. Necessary cost be awarded to the assessee.” 5. The brief facts as culled

KRYA VIKRAYA SAHAKARI SAMITI LIMITED DEOLI,DEOLI TONK vs. ITO TONK, TONK

Appeal of the appellant is dismissed and the order of the AO is confirmed

ITA 135/JPR/2025[2017-2018]Status: DisposedITAT Jaipur03 Nov 2025AY 2017-2018

Bench: Him.

For Appellant: Mrs. S. K. Gogra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 115BSection 143(3)Section 234aSection 250Section 80P

E) dated 8.11.2016, wherein SBN were ceased to be legal tender for any type of transaction except certain exceptions mentioned therein. The assessee is trying to construe the meaning of legal tender as per its convenience which favours it. Hence, this plea also falls flat due to lack of legal ground. 4.7 The submission at point no. 5 is also

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 190/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Sept 2023AY 2018-19

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

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 143(1)Section 143(2)Section 143(3)Section 201Section 263Section 36(1)(va)Section 40Section 40a

80P(2)(d) on the interest income received by the assessee from co-operative bank—He has examined the issue which is evident from the finding recorded in the assessment order—AO has taken a plausible view—There is no lack of enquiry on the part of the AO and he has applied his mind and allowed the claim

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 359/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Nov 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)
Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 358/JPR/2023[2016-17]Status: DisposedITAT Jaipur08 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)
Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 360/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)
Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted