INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

section 194J of the Act. Ld. DR vehemently argued that the ld. CIT(A) has granted the relief based on the decision given in the year 2009-10 and revenue has not Alwar Malt and Agro Foods Manufactures Co. Ltd., Alwar. challenged that order as the those year the tax effect was low and based on the extensive guideline

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

section 194J of the Act. Ld. DR vehemently argued that the ld. CIT(A) has granted the relief based on the decision given in the year 2009-10 and revenue has not Alwar Malt and Agro Foods Manufactures Co. Ltd., Alwar. challenged that order as the those year the tax effect was low and based on the extensive guideline

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

section 36 (1) (va) of the Act, 1961. Recently, the Hon'ble ITAT, Jaipur in the case of M/s K.S. Automobiles Pvt. Ltd. in ITA No. 1184/JP/2018 vide order dated 08.03.2019 has allowed such expenditure following the decision of Hon'ble Apex Court in the case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 Taxman 16 wherein SLP filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

section 36 (1) (va) of the Act, 1961. Recently, the Hon'ble ITAT, Jaipur in the case of M/s K.S. Automobiles Pvt. Ltd. in ITA No. 1184/JP/2018 vide order dated 08.03.2019 has allowed such expenditure following the decision of Hon'ble Apex Court in the case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 Taxman 16 wherein SLP filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

section 36 (1) (va) of the Act, 1961. Recently, the Hon'ble ITAT, Jaipur in the case of M/s K.S. Automobiles Pvt. Ltd. in ITA No. 1184/JP/2018 vide order dated 08.03.2019 has allowed such expenditure following the decision of Hon'ble Apex Court in the case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 Taxman 16 wherein SLP filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

section 36 (1) (va) of the Act, 1961. Recently, the Hon'ble ITAT, Jaipur in the case of M/s K.S. Automobiles Pvt. Ltd. in ITA No. 1184/JP/2018 vide order dated 08.03.2019 has allowed such expenditure following the decision of Hon'ble Apex Court in the case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 Taxman 16 wherein SLP filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

section 36 (1) (va) of the Act, 1961. Recently, the Hon'ble ITAT, Jaipur in the case of M/s K.S. Automobiles Pvt. Ltd. in ITA No. 1184/JP/2018 vide order dated 08.03.2019 has allowed such expenditure following the decision of Hon'ble Apex Court in the case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 Taxman 16 wherein SLP filed

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

disallowance of Rs.5,12,198/- was\nmade u/s 14A of I.T. Act, 1961. Subsequently considering information received by\nId. AO from ITO (Inv.), Unit-1 and AIU, Kolkata, the assessment was reopened by\nissue of notice u/s 148 dated 18.03.2019, in response to which the assessee filed\nreturn of income and requested for supply of reasons recorded, which were\nprovided

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

Disallowance u/s 36 (1)(iii) (Rs.21,732/-) ;\n(D) New Loans accepted during the year (Rs.6.35 Crores).\nThe AO is directed to complete the assessment afresh on the above\nmentioned issues/points, keeping in view the observations marked\nherein above.\n9.2 Further, it is also made clear that as the assessment order dated\n15.04.2021 is PARTLY SET-ASIDE, as categorically mentioned

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

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

194J of the Act. However, the assesse had only deducted TDS on an amount of Rs. 1,76,23,934/-. Thus, 30% of the remaining amount of Rs. 1,43,91,971/- i.e. Rs. 43,17,591/- was liable to be disallowed as per provisions of S. 40a(ia)(ii) of the Act and the assessee has not furnished/provided single

NIKHIL SHARMA,JAIPUR vs. ITO WD 1(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalnikhil Sharma, 6, Sangram Colony, C-Scheme, Jaipur–302001. Pan No.: Bijps 2623B ..... Appellant Vs. Ito,Ward-1(3), Jaipur – 302 001. ..... Respondent

disallowance @ 30% amounting to Rs. 30,18,426/- was made. The assessee being aggrieved with this order of the AO preferred an appeal before the Ld. CIT (A), who in turn confirmed the order of the AO. The assessee being further aggrieved preferred the present appeal before us. 3. We have gone through the order of the AO, order

SANTOSH CHOUDHERY,BARAN vs. ITO WARD-BARAN, BARAN

In the result, the appeal of the assessee is allowed as indicated above

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

disallowance of credit of TDS, u/s 194H & 194Q amounting to Rs. 2,62,264/-made by the DCIT, CPC Bangalore, as per the provisions of rule 37BA of Income Tax Rules 1962, while processing return u/s 143(1) of the Act on 11/01/2024.’’ 2.1 The only issue involved in the present appeal is with regard to denial of credit

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

section 68 of the Act. AO converted limited scrutiny to complete scrutiny on 14.12.2017 and framed order on 28.12.2017. Contention of the Assessee: Assessee submitted that AO enquired on unsecured loans prior to 14.12.2017, whereas he got approval on 14.12.2017 and it is against the provision of the ACT. Held:That the assessing officer has exceeded his jurisdiction in enquiring

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

194J of the Act and not see 1940. Appellant prays that such observation being absolutely incorrect, as the TDS for commission income earned is covered under sec 194H of the Act. Further due TDS us 194H of the Act is duly deducted by the buyers who have also deducted TDS on the purchase value by virtue of sec 1940. Appellant

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

194J was deducted by the creditor and such receipt is more than 20% of the total receipt. Accordingly, by not allowing exemption u/s 11& 12 of I.T, Act, AO assessed the total income at Rs.26,35,660/- computed as under: - Net deficit as per Income & expenditure A/c (-) 3,83,440 Less:Voluntary donation received as earmarked