ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

section 11(5) r.w.s. 13(1)(d). For this purpose reliance is placed on the following cases:- CIT vs. Maa Vaishnav Education Society (2013) 91 DTR 166 (MP) (PB 76-79) Assessee is registered society which provides education by running colleges.AO disallowed

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)

11(5) then the income from said investments can be taxed at the maximum marginal rate but in year under consideration, there is no income from the said investment, Therefore, the provision of section 13(1)(d) is not applicable to the assessee and exemption on whole income should not be disallowed

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

disallowed on the principal of lack of\ncommercial expediency.\n10. The funds of the trust have not been deposited or invested in the specified\nforms/modes/assets as prescribed u/s 11(5) of the Act. As such, there is a violation\nof provisions of section 13(1)(d

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

d)-Disallowance/deemed income under section 40A(3),\nclause 21(f)-Any sum paid by the assessee as an employer not\nallowable under section 40A(9) etc.\nHowever, in the case of the assessee, the auditor has not reported any\namount of disallowance.\n8. Reliance is placed on the following decisions in favour of the\nassesssee:\nS.No.\nName of case\nFindings

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)

d) Thus on the above ground the A/R submits that if adjustment on account of employee contribution disallowance is made in intimation u/s 143(1) then same is bad in law and facts in light of above jurisprudence. b) Your honour, kindly notice in this factual backdrop that the legislature has not only incorporated necessary amendments in Sections 36(1

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)

d) and Profession ion is to be adjusted 3(a) in Other source Schedule. 3(a) in Other source Schedule. in the schedule. in the schedule. In In Schedule Schedule BP, BP, Sl.No.15 Sl.No.15 "Amounts debited to the profit and "Amounts debited to the profit and loss loss account, account, to to the the extent extent This

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

d) of sub-section (1) of section 13, tax shall be charged on the relevant income or part of relevant income at the maximum marginal rate. Therefore, the exemption u/s 11 on the surplus declared by the assessee cannot be denied as held by various decisions (supra). However, since we are setting aside the Ground No. 2 & 3 which relate

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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, vk;dj vihy la-@ITA No. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk

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

disallowance of the deduction under Section 80P was not justified solely because the return was filed belatedly. Referring to various judicial precedents and circulars, it was noted that the provisions of Section 80AC, as amended from time to time, and the applicability of Section 143(1)(a)(v) did not support the denial of deduction in this case, especially considering

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)

d)-Disallowance/deemed income under section 40A(3). 14 BECKHAUL DIGITAL TECHNOLOGIES (P) LTD. VS ITO,WARD 1(1), JAIPUR ⚫ Clause 21(0)-Any sum paid by the assessee as an employer not allowable under section 40A(9) etc. 1.8.vii Reliance is placed on the recent judgement of Hon'ble ITAT, Delhi Bench in the case of Garg Heart Centre & Nursing

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

disallowance could be made u/s. 11 by the CPC in an intimation issued u/s. 143(1) of the Act. 1.10. Section 143(1) as it was applicable for the relevant period reads as under: 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return

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

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

d) Addition by way of adjustment and intimation u/s 143(1) of\nIncome Tax Act on debatable and controversial Issues is beyond the\nscope of Section 143(1) of Income Tax Act. Revenue was clearly in\nerror in making the aforesaid adjustments.\n(e) Addition by way of adjustment and intimation u/s 143(1) of\nIncome

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

section 11 to 13 of the\nIncome-tax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs. 15,35,061/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nsection 11(2) and 11(1)(a) of the Act as claimed

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)

d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 901/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Bajrang Wire Products (India) Private Deputy Commissioner of Vs. Limited Income Tax, E-762A Road No. 9F1, Vishwakarma Circle-4, Jaipur

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)

1) shall be the following, namely :- (a)............................................................................................ (b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” Thus, from a perusal of the aforesaid Sec. 80P(2)(d) it can safely be gathered that income

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)

1) shall be the following, namely :- (a)............................................................................................ (b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” Thus, from a perusal of the aforesaid Sec. 80P(2)(d) it can safely be gathered that income

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)

1) shall be the following, namely :- (a)............................................................................................ (b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” Thus, from a perusal of the aforesaid Sec. 80P(2)(d) it can safely be gathered that income