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)

disallowed in entirety but only with respect to the income received from such investments 5.6 Submission on the similar lines was also made by the appellant before the honorable tribunal in the appeal proceedings whereby the order of the withdrawal, of exemption was chalenged before the honorable Tribunal and also made submission on the issue of section 13(1

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] Held precisely : The power under sub-section (1) of Section 143 of the Act 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 and cause deeper probe to arrive at the correct determination of the liability of the assessee

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

In the result, the appeal of the assessees is allowed

disallowance can be made under section 43B, specifically excludes extension of such scope to employee's contribution governed by section 36(1)(va) - Held, yes [Para 19] [In favour of revenue]" 6.6 The head note of decision of ITAT , Delhi in case of Eagle .Trans Shipping & Logistics (India) ) Ltd. [2019] 109 taxmann.com 426 (Delhi - Trib.) is as under: "Section

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)

section 143(1) of the Act on 02.11.2022. While processing that return the income of the assessee was determined at Rs. 1,27,13,930/- and in that processing the deduction u/s. 80IBA of Rs. 1,27,13,930/- claimed by the assessee was 3 Aravali Buildhome LLP denied considering that the return filed by the assessee was beyond

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

disallowed, contribution to Jaipur National University which has not been held to be application of income in view of violation of section 13(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)

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. The order for processing of return passed u/s 143(1) suffers from the fundamental defect of not providing any opportunity to the assessee company. The specific legal requirement contained

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

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

disallowing the exemption u/s 11 of the Income Tax Act, 1961 claimed by the assessee .The assessee has not violated any condition laid down in provisions of section 13 of the Income Tax Act, 1961. The provisions of section 13 are quoted below- Section 11 not to apply in certain cases. Section 13. (1

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

13,541/- made by the ld. AO by disallowing the deduction u/s 80P which was made without any basis and also erred in not considering the vital facts and material available on record in their true perspective and sense. Hence the addition so made by the ld. AO and confirmed by the ld. CIT(A) is also being contrary

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

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

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

1)(c), 13(2) and 13(3),\nit will reveal that the status of the Institution cannot be changed from 'charitable' to\n'non charitable' Institution if a minor violation is there. Sub-clause (3) of Section 13\nwould provide that if undue benefit is being provided to any Institution or individual\nbecause of its proximity with the Management, then

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

13. We may first refer to the portion of the Second Proviso to section 143(1)(a) which reads as under : “Provided further that the response received from the assessee, if any, shall be considered before making any adjustment……..”. 14. It may also be noted that the clause (iv) was introduced in section 143(1)(a) through Finance

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

In the result, the appeal of the assessees is allowed

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

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)

disallowed the amount of Rs.49,67,023/- u/s 36(1)(va) read with section 2(24)(x) 4 TELECRATS INDIA PVT LTD. VS ITO, WARD 1(1), JAIPUR of the Act based on the details provided in the Tax Audit Report in Form 3CD at clause 2((b) filed on 13

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)

disallowed the amount of Rs.49,67,023/- u/s 36(1)(va) read with section 2(24)(x) 4 TELECRATS INDIA PVT LTD. VS ITO, WARD 1(1), JAIPUR of the Act based on the details provided in the Tax Audit Report in Form 3CD at clause 2((b) filed on 13

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

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

1) (va) of I.T. Act, 61. In this connection we furthur submit that Ld. A.O. in assessment order relied on the judgement dated 13-03-2010 of Hon'ble jurisdictional High Court in case of Rajasthan Renewable Energy Corporation Ltd. (DBIT Appeal No. 10- 12/2018) for supporting the disallowance. The issue has been elaborately discussed recently by Hon'ble ITAT

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

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material