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)

36(1)(va) under S. 143(1) were deleted by the Hon'ble ITAT. Mumbai Bench. The tribunal held that such adjustments during processing were beyond the scope of S. 143(1)(a)(iv). Notably, this decision was rendered by the Hon ble ITAT, Mumbai Bench after the Hon'ble Supreme Court's ruling in Checkmate Services Private Limited (Supra

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

va) r.w.s 2(24)(x) of the Income Tax Act, 1961.\n(iii) However, while finalizing the assessment on 15/04/2021, no such\ndisallowance is made by the FAO. In this regard, the recent judgement\nof Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd\n[2022] 143 Taxman.com178 is important to be referred to and relied\nupon

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

36(1)(va) of the Act. The learned AO has also not allowed the benefit of registration u/s 12AA of the Income Tax Act and not granted the exemption u/s 11 & 12 of the Income Tax Act 1961. Copy of order is placed on paper book page no. 1 to 5. Aggrieved with the order of the Learned Assessing Officer

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

36 (1) (va): Rs 19064 (b) Prior period expenses: : Rs. 16545 5. That on the facts and in the circumstances of the case the Ld CIT (A)is wrong, unjust and has erred in law in not allowing deduction w/s 80G in respect of donation of Rs 40072 disallowed by the Ld. A.O in assessment. 2.1 Apropos Ground No. 1

GLOBAL INSTITUTE OF TECHNOLOGY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 531/Jp/2019 Assessment Year: 2014-15 Global Institute Of Technology Cuke D.C.I.T., Vs. Society, Central Circle-3, D-91, Ambabari, Jhotwara Road, Jaipur. Jaipur. Pan No.: Aaatg 3217 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/07/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Jaipur Dated 01/04/2019 Passed U/S 154 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2014-15. Following Grounds Have Been Taken By The Assessee:

36(1)(va) r.w.s. 2(24)(x) of the Income Tax Act, 1961. Subsequently, feeling aggrieved by the above order, the assessee preferred appeal before the ld. CIT(A) and the ld. CIT(A) after considering the facts and circumstances of the case, deleted all the additions made by the A.O. by allowing exemption U/s 11 of the Act vide

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)

Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] "63. The statements given to the Assessing officer under section 132 (4) have legal force. Unless the retractions are made within a short span of time, supported by affidavit swearing that the contents are incorrect and it was obtained under force, coercion and by lodging