AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B since paid before the due date of filling ITR\nleaving balance disallowable Rs.42,03,553/-\nThe Id. AO will verify the above figures with challans and delete the\namount in accordance with the law as discussed herein above.\nIn terms of these observations, the appeal of the assessee in ITA no.\n197/JP/2025 is allowed for statistical purpose

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

disallowance of Section 80P deductions for belatedly filed returns, was effective from April 1, 2021, and thus not applicable to the assessment years in question (2018-19 and 2019-20). The Tribunal also referred to a CBDT circular directing the condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

disallowing due to non-deduction of TDS on interest paid u/s 40(a)(ia) of the I.T. Act, 1961. Even otherwise, the claim of the assessee is allowable u/s 37(1) read with section second proviso to Section 40(a)(ia) further read with first proviso to section 201(1) of I.T. Act, 1961 inserted by Finance Act, 2012 w.e.f

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

disallowed the deduction claimed u/s 80P as per the provision\r\nof section 80AC of the Act.\r\n5. 1. Before moving further, let me first surface provision of section 80AC of the Act\r\nwhich comes into force from 01/04/2018. The provision of section 80AC is as under\r\n:-\r\n[Deduction not to be allowed unless return

SUMAN SOLANKI,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Us.

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court.” 6. In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

234A, B,C. The interest so charged is\nbeing totally contrary to the provision of law and on facts of the case\nand hence same may kindly be deleted in full.\n4. That the appellant prays your honour indulgences to add, amend or\nalter of or any of the grounds of the appeal on or before the date of\nhearing

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

disallowance of amortization/depreciation of surface rights, the levying of interest under Section 234A, disallowance of Corporate Environment Responsibility (CER) expenses

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)

disallowance of deduction of Rs. 1,27,04,176/- u/s 80-IBA of the act as the assesseehas failed to file the return of income within due date specified in subsection (1) of Section 139 for Assessment Year 2021-22 (Due date 15-03.2022) for claiming the deduction under Chapter-VI of ITA as per the provisions of Section

SWASTIC OIL INDUSTIRES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234A, 234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023

SWASTIC OIL INDUSTRIES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234A, 234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

disallowance of 30% of the total payment on which tax is deductible at source under chapter XVII-B as per amendment made by F.A. 2014 W.e.f. 01/04/2015 in section 40(a)(ai) which is retrospective. 4. NBFCs ITR is Subject to Verification:- That on the facts and in the circumstances of the case Ld. CIT(A) has grossly erred

MAGENDRA SINGH RATHORE,ALWAR vs. ACIT CENTRAL CIRCLE-2, JAIPUR

sections": [ "153A", "143(3)", "57(iii)", "36(1)(iii)", "234A", "234B", "37(1)", "40(b)(iv)" ], "issues": "1. Whether the disallowance

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, 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)

234A, 234B, 234C & 234D of the Act. The assesse totally denies its liability of charging and withdrawal of such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full 2.1 During the course of hearing, the Bench noted that the Ground No. 1 of the assessee is general in nature which

RAJASTHAN OPHTHALMOLOGICAL SOCIETY, JAIPUR,JAIPUR vs. ITO , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. M.L. MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of Rs. 95,00,000/- solely on procedural grounds is unjustified. 11 Rajasthan Ophthalmological Society, Jaipur. . Further, since the entire assessed income has been deleted, the levy of interest under sections 234A

MAYUR GLOBAL PRIVATE LIMITED ,JAIPUR vs. ITO WARD 1(3), JAIPUR , JAIPUR

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

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

234A, B and C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

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

disallowed the interest in accordance with the provision of section 36(1)(iii) of the Act and not as per provision of section 57(iii) of the Act as the assessee has already offered the income under the head income from business Sh. Magendra Singh Rathore or profession. The provision of section both these sections are extracted for the sake

SUDARSHAN CHITLANGIA,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, appeal of the assessee is allowed

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

section 90 of the Act vis-à-vis credit for foreign taxes paid of Rs. 8,03,635, which action has been uphold by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [CIT(A)/NFAC"]. 1.2 The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject

SURESH KUMAR DOODI,JAIPUR vs. ACIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

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

sections 234A, 234B & 234C of the IT Act. The charging of interest is consequential which doesn't require specific adjudication and hence this ground of appeal is dismissed. 4.3 Ground No. 4 is general in nature and requires no specific adjudication. 5. In result, the appeal is dismissed” 5. In this appeal the ld. AR of the assessee submitted