BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

delay before ld. CIT(A) is also condoned considering the explanation furnished by the assessee in all these bunch of appeals. 12. In ITA No. 639/JP/2024, the appeal of the assessee has not been considered on merits and the same was dismissed confirming the view of the ld. AO as the appeal was filed before ld. CIT(A) belatedly

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

delay before ld. CIT(A) is also condoned considering the explanation furnished by the assessee in all these bunch of appeals. 12. In ITA No. 639/JP/2024, the appeal of the assessee has not been considered on merits and the same was dismissed confirming the view of the ld. AO as the appeal was filed before ld. CIT(A) belatedly

BANK OF INDIA,JAIPUR vs. ADDL.CIT(TDS), JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

delay before ld. CIT(A) is also condoned considering the explanation furnished by the assessee in all these bunch of appeals. 12. In ITA No. 639/JP/2024, the appeal of the assessee has not been considered on merits and the same was dismissed confirming the view of the ld. AO as the appeal was filed before ld. CIT(A) belatedly

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

condoning the delay in filing appeal, that arose due to unavoidable circumstances. 2. On the facts and in the circumstances of the case and in law, ld. CIT(A) erred in confirming the order passed by ld. ITO TDS arbitrarily and by completely brushing aside the submission made and evidences adduced. Appellant prays that appeal of assessee deserved

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

section 250 of the IT Act, 1961 for the assessment year 2018-19, wherein the grounds raised by the assessee are as under :- 1. On the facts and in the circumstances of the case and in law, ld. CIT (A) erred in dismissing appeal of assessee in limine, by not condoning the delay in filing appeal, that arose

ELCON DRUGS & FORMULATION LTD.,JAIPUR vs. JCIT(OSD), CIRCLE-4, JAIPUR

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

delay of 136 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. The assessee has raised the following grounds:- 4 Elcon Drugs & Formation

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

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

delay. The same is condoned and appeal is admitted. Ground No. 1 "The Ld AO has erred on facts and in law in holding that the assessee has defaulted in non-deduction of TDS u/s 194C on payment made for purchase of packing material and disallowances was made ignoring the facts that some direct purchases were made without contract

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

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

condoned in as much as the main thrust of sub-section 1A of section 206C is to make a Manoj Kumar Jain, kota. declaration as prescribed, upon which, the liability to collect tax at source under sub- section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

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

condoned in as much as the main thrust of sub-section 1A of section 206C is to make a Manoj Kumar Jain, kota. declaration as prescribed, upon which, the liability to collect tax at source under sub- section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there

MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

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

condoned in as much as the main thrust of sub-section 1A of section 206C is to make a Manoj Kumar Jain, kota. declaration as prescribed, upon which, the liability to collect tax at source under sub- section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

Delay condoned. 2. Leave granted. This two sentence order establishes the application of mind of Hon'ble Supreme Court of India. The application of mind is the whole process through which the all the facts and questions of law has been considered by Hon'ble Supreme Court and the order is just conclusion of the whole process of application