ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

charitable trust and not incurred for business purpose. The disallowance so made and confirmed by the ld. CIT(A) is contrary to the provision of law and hence, kindly be deleted in full 3.2. Rs.2,45,919/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of interest

ALLEN CAREER INSTITUTE,KOTA vs. JCIT, JAIPUR

In the result, the Grounds No

charitable trust and not incurred for business purpose. The disallowance so made and confirmed by the ld. CIT(A) is contrary to the provision of law and hence, kindly be deleted in full 4. Rs.23,64,158/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of Rs.23

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability for charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.” 2. Briefly stated, the facts of the case are that during the year

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 The Ground No. 1 of the assessee is general in nature which

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

234D of the Act. The assesse totally denies its liability of charging and withdrawal of such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full 2.1 During the course of hearing, the Bench noted that the Ground No. 1 of the assessee is general in nature which does not require

AKSHAT LOYALKA,JAIPUR vs. RJN-C-(101)(1), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

section 250 of the I.T. Act, 1961, for the assessment year 2016-17. The\nassessee has raised the following grounds of appeal :-\n“1. The impugned order u/s 147 r.w.s 144B of the Act dated 25.05.2023 is bad in\nlaw and on facts of the case, for want of jurisdiction and various other reasons and\nhence the same kindly

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Charitable Trust vs. ITO (2017) 249 taxman 0372 (Madras) • Hosanna Ministries vs. ITO (2017) DTR 0008 (Mad.) • Mukesh Jesangbhai Patel vs. ITO (2013) 213 Taxman 37 (Mag.) (Guj.) (HC) • Vijay Vishin Meghani & Anr. Vs. DCIT & Anr. (Bom.HC), (2017) 100 CCH 0034 6 Ahluwalia Erectors & Febricators Pvt. Ltd., vs. ACIT • Diamong Cargo Movers vs. State Tax Officer [2024] 167 taxmann.com

RAJIV GANDHI VIDHYA PITH SHIKSHA,JAIPUR vs. ITO, EXEMPTION W(1), JAIPUR

In the result, appeal of the assessee is allowed for statistical

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

234D of the Income Tax Act, 1961. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 3 Rajiv Gandhi Vidhya Pith Shiksha vs. ITO 5. That the appellant craves the right to add, delete, amend or abandon