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

disallow\r\nany deduction claimed by the assessee under Chapter VIA in a case return of\r\nincome is furnished by him beyond the “due date” specified in sub-section (1) of\r\nSection 139 of the Act was made available only vide the Finance Act, 2021,\r\nw.e.f. 01.04.2021 i.e. from A.Y.2021-22 onwards. On the basis of the aforesaid

ISYS SOFTECH PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

disallowance of Rs. 3,06,563/- under section 10A of IT Act for the bank interest from the deposits out of business

RITESH KUMAR GARG,JAIPUR vs. ITO, WD 4(2), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Ld. Cit (A). The Ld. Cit

section 90 read with Rule 128(9) is a procedural law and should not control the claim of FTC. 6 Shri Ritesh Kumar Garg, Jaipur. It is further submitted that even in the context of 32AB, 80HHC(4), 80-IA(7), 10A(5) etc, wherein there is specific provision for disallowance

INCOME TAX OFFICER, JAIPUR vs. GOENKA JEWELLERS, JAIPUR

In the result, Ground No. 2 raised by the revenue is also dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalito, Ward 2(1), Jaipur ...... Appellant

disallowing deduction claimed u/s. 10AA the CIT (A) allowed claimed deduction u/s. 10AA which appeal orders for Α.Υ. 2010-11 & 2011-12 have also been confirmed by Hon'ble ITAT dismissing the appeal filed by department. The appeal for A.Y. 2012-13 filed by department before ITAT has also been heard in last days and order is awaited

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

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

disallowance of 50% of the salary is unjustified and not as per law.” 5.2 Moreover, the ld. CIT (A) in his finding has contradicted with the finding of the AO wherein he has mentioned that the assessee has not filed any evidence to show that actual services rendered by these persons, but at the same time ld. CIT (A) stated

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed if the assessee does not file Form 67 within the due dates prescribed under Section 139(1) of the ITA. It is submitted that there are many sections in the ITA which specifically denied deduction or exemption or relief in case the return is not filed within the prescribed time frame. Attention is drawn toward Section 80AC, Section 80IA

GANPATI GEMS & JEWELLERS,JAIPUR vs. ASSTT./DY. CIT, CIRCLE 6, JAIPUR, JAIPUR

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

disallowed\nthe exemption in view of section 10A(5) for not furnishing the said certificate\nalong with the return of income

ACIT, SIKAR vs. SIKAR KENDRIYA SAHKARI BANK LTD., SIKAR

In the result, appeal of the revenue is dismissed

disallowed deduction u/s 80P in respect of interest received on loans / advances given to the employees, interest received from non SLR investments and Income received by way of service charges. However even in respect of such income deduction u/s 80P was allowed by 1st appellate authority in appeal no. 28/WR/08-09 vide order dated 21.08.2008. The only income on which deduction

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

DATA INFOSYS LIMITED,ALWAR vs. DCIT, ALWAR

In the result, revenue’s ground no

disallowance of Rs 15,37,860 made by the AO under section 10A of the Act. Briefly, the facts of the case