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)

10 Ocean Exim India Pvt. Ltd. vs. ITO veracity of the return is checked threadbare rather than considering mere apparent inconsistencies from the return. The power under sub-section (1) of section 143 is summary in nature designed to cause adjustments which are apparent from the return while that under sub-sections (2) and (3) is to scrutinize the return

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

disallowance U/s 36(1)(va) can be made and that this issue is settled in favour of the assesseee by the judgments of Hon’ble High Courts, which are produced as under:- 1. Judgment of Hon’ble jurisdictional Rajasthan High Court in the case of CIT vs. State Bank of Bikaner & Jaipur reported in (2014) 363 ITR 70 Rajasthan

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowance either in writing or in electronic mode, therefore, entire section 143(1) proceedings being invalid in law, intimation issued by CPC was to be quashed and set aside. 10

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

disallow the\nappellant's deduction claim under section 80P while processing\nthe return under section 143(1) of the Act. Consequently, all the\nraised appeal grounds are rejected.\n7. As a result, the appeal is hereby dismissed.\"\n2.2 During the course of hearing, the ld. AR of the assessee prayed for deletion\nof addition by submitting following written submission

BECKHAUL DIGITAL TECHNOLOGIES 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)

disallowance made u/s 36(1)(va) of the Act in Section 143(1)(a). To this effect, the detailed written submission of the ld. AR of the assessee is reproduced as under:- GROUND NO. 1A: ADDITION MADE WITHOUT AFFORDING ANYOPPORTUNITY AS MANDATED IN PROVISO TO SECTION 143(1)(a). 1. SUBMISSION 1.1. The adjustment made while processing the return

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

disallowance in apparent from the details filed. These details have been filed by the appellant itself and that processing has been done without any human interface. In view of the provisions of Section has been done without any human interface. In view of the provisions of Section 36(1)(va), the details entered by the appellant are automatically detected

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

section 139 (1), then the same cannot be disallowed in view of the binding precedent of Hon'ble jurisdictional High Court including the decision in case of CIT vs. SBBJ, 99 DTR 131 (Raj.). The Ld. CIT (Appeals) has confirmed the disallowance by purportedly following the decision of Hon'ble jurisdictional High Court dated 13th March, 2018 in case

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

disallowance of the assessee's\r\nclaim for deduction u/s.80P of Rs.16,40,116/- made by the A.O.\r\nIt is also noteworthy to mention that the CBDT vide its Circular No. 13/2023\r\ndt.26.07.2023 has directed the Department to allow the condonation of delay\r\nwhere the return has been filed after due date as to claim made

DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” Para 24: “Accordingly, the substantial question of law is answered against the appellant-revenue and in favour of the assessee.” c. CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2014) 366 ITR 163 Relying on various decisions of Hon’ble Supreme Court as also the decision

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowed under s. 43B of the IT Act or under s. 36(1 )(va) of the Act. In fact in the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res Integra in the light of judgments of this Court referred to supra and, in our view, no substantial question

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)

disallowance made by the CPC Bengaluru while processing the return u/s 143(1) of the Act is beyond the scope of provisions of section 143(1(a) of the Act and,therefore, cannot be sustained. 7. We have carefully perused the decision of the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that

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)

disallowance made by the CPC Bengaluru while processing the return u/s 143(1) of the Act is beyond the scope of provisions of section 143(1(a) of the Act and,therefore, cannot be sustained. 7. We have carefully perused the decision of the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

10 or u/s 12AA can't be\nallowed to the appellant under the provision of IT Act, 1961. No such deduction\nshall be allowed to him unless he furnishes a return of it's income for such\n assessment year on or before the due date specified under section (1) of Section\n139. Hence, the appeal is hereby disallowed

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

10 or u/s 12AA can't be\nallowed to the appellant under the provision of IT Act, 1961. No such deduction\nshall be allowed to him unless he furnishes a return of it's income for such\n assessment year on or before the due date specified under section (1) of Section\n139. Hence, the appeal is hereby disallowed