OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section 13(1)(d) is not applicable to the assessee and exemption on whole income should not be disallowed to appellant.’’ 3.3 On the other hand, the ld. DR supported the order of the ld. CIT(A). 3.4 We have heard both the parties and perused the materials available on record including the case laws. The Bench noted that

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

section 13\n(1)(c)(ii) and 13(1)(d) and was thus not entitled to any benefits as provided u/s 11\nof the Act.\n7. It is noted that the nature of activities and transactions in the current year are\nsimilar to those in the immediately preceding year. As such, there is no case for\nallowing benefit of section

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

13(1)(b) read with Section 11(5)—Amount said to have received as\r\ndonation was added back to income of assessee under Section 69А—CIT(A)\r\naffirmed view taken by Assessing Officer except for granting partial relief such\r\nas with regard to claim for carry forward of depreciation etc—Tribunal after\r\ntaking note of factual

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

13 Ocean Exim India Pvt. Ltd. vs. ITO i. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. If this healthy rule is not followed, the result will only be undue harassment to assessee and chaos in administration of tax laws. ii. The doctrine of judicial discipline

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

depreciation of Rs. 52,88,222/-) net surplus of Rs. 1,58,99,324/- was claimed as exempt under section 11 and transferred to the corpus fund of the trust in Balance sheet. During the year 4,51,17,188/- on purchase of land and Rs. 45,66,860/- on other assets purchased was stated to be spent on capital

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DCIT-CIRCLE-EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA no

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

section 13(1)(c) rw.s 13(2)(b)(g) of the Income-tax Act. -Funds were not used for the trust. 10 GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR VS DCIT-CIRCLE (EXEMPTION), JAIPUR Therefore, decision of Id. CIT(A) is not acceptable. Besides, departmental appeal is pending before Hon ble high court on the similar issue

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

depreciation.\nThe assessee filed the appeal before the Id. CIT(A)-4, Jaipur which\nwas disposed off vide order 04-04-2018 by the Id. CIT(A). After giving the\neffect of the above order, the assessed income was reduced to\nRs.1,05,94,050/- which was as declared in the revised return of income\nfiled on 19.10.2015. Since, there

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause (va) of s. 36(1) of the Income-tax Act further makes it very clear that the amount actually paid by the assessee on or before the due date

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause (va) of s. 36(1) of the Income-tax Act further makes it very clear that the amount actually paid by the assessee on or before the due date

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause (va) of s. 36(1) of the Income-tax Act further makes it very clear that the amount actually paid by the assessee on or before the due date

SM WORKFORCE PRIVATE LIMITED,BHIWADI vs. ITO, WARD, BHIWADI

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

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 426/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 cuke SM Workforce Private Limited ITO, Vs. Shop No. G-19, Big Bazar, Near Ward, Bhiwadi Central Market, Nanglia, Tehsil- Tijara

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

In the result, appeals of the above mentioned assessee's are dismissed

13,750/-. It is noted that in the said intimation order u/s 143(1) of the Act,\nthe CPC, Bengaluru made the disallowance of Rs.1,87,450/- u/s 36(1)(va) of the\nAct for the reason that the employees contribution was deposited after due date as\nmentioned in PF/ESI Act\n3.2 In first appeal

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , 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)

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 574 & 605/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 M/s.Telecrats India Private Limited cuke The ITO Vs. B-21,Shakti Bhawani Shiavaji Colony Ward 1 (1) Khatipura Road, Jhotwara

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, 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)

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 574 & 605/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 M/s.Telecrats India Private Limited cuke The ITO Vs. B-21,Shakti Bhawani Shiavaji Colony Ward 1 (1) Khatipura Road, Jhotwara

DEPUTY COMMISSIONER OF INCOME TAX (E), CIRCLE, JAIPUR vs. MAHATMA GANDHI CHARITABLE SOCIETY FOR EDUCATION AND RESEARCH, JAIPUR

In the result, the appeal filed by the Revenue is partly allowed for Statistical purposes with no order as to cost

Section 13(1)( c) or 13(1)(d) then tax is chargeable on the relevant income or part of the relevant income at the maximum marginal rate (MMR). Thus in that eventuality, even in case there is violation of Sec 13, the entire income of the trust is not liable to be taxed at MMR but 9 The DCIT (Exemptions

TAB INDIA GRANITES PRIVATE LIMITED ,JAIPUR vs. DCIT CIRCLE 1, JAIPUR , 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)

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 136/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s. Tab India Granites Pvt. Ltd The DCIT 502, Apex Mall, Tonk Road Vs. Circle-1 Jaipur – 302 015 Jaipur

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

13 Bajrang Wire Products (India) Pvt. Ltd, Jaipur. is directory in nature and not mandatory, and it is sufficient compliance if the necessary Form 10DA is filed before the Assessing Officer before the date of assessment, which admittedly been done in this case. In this regard, we find that the Hon’ble Gujarat High Court in the case of Association

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, VKI, JAIPUR

In the result, the appeal of the revenue is allowed,

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

D * el / 2022 DCIT vs. Kandarp Tradelinks and Services Pvt Ltd Therefore, keeping in view the above narrated facts and circumstances, the submissions of the Appellant, various judgements and respectfully following the judgement of Hon'ble Jurisdictional Bench of ITAT, Jaipur in the case of Paris Elysees India Pvt Ltd V/s DCIT, Circle-7, Jaipur (ITA no 357/JPR/2022) whose facts