ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

disallowed said claim on ground that interest paid under section\n201(1A) would be penal in nature - Whether since tax was deducted by\nassessee on behalf of third party, interest charged on failure to remit\nsame within due date to government would be compensatory in nature\nand interest paid on delayed payment of TDS under section 201(1A)\nwas

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

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

249-274/Vol-2. Appeal filed by the revenue before Hon’ble ITAT Jaipur was dismissed. Copy of the order of Hon’ble ITAT Jaipur is at PB page 275-277/ Vol-2. (iii) AY 2017-18 The assessment of immediate preceding year AY 2017-18 was completed u/s 143(3) wherein no addition u/s 14A was made. The copy

NIMBUS PIPES LIMITED,JAIPUR vs. ACIT CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is dismissed

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

249 Fund Provident 2 9,416 52,770 15-06-2018 62,186 16-06-2018 Fund 5 Nimbus Pipes Limited Provident 225 15-11-2018 468 30-01-2019 3 243 Fund Provident 15-12-2018 1.710 30-01-2019 4 890 820 Fund Provident 93 86 15-12-2018 179 20-03-2019 5 Fund Provident

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

249 ITR 216 (SC) The principle of natural justice is so fundamental that failure to observe the principle of natural justice cannot be made good in appeal. Lack of opportunity before the A O cannot be rectified by the appellate authority by giving such opportunity. 3. CCE Vs ITC Ltd (1995) 2 SCC 38 (SC) Before an assessee is made

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

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

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

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

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

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

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

2,08,95,96,120 / 31)\n2.\n2012-2013\nRs. 7,07,76,643 (6,74,06,326*1.05)\n3.\n2013-2014\nRs. 7,43,15,475 (7,07,76,643*1.05)\n4.\n2014-2015\nRs. 7,80,31,249 (7,43,15,475*1.05)\n5.\n2015-2016\nRs. 8,19,32,811 (7,80,31,249*1.05)\n6.\n2016

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 to the assessee. ‘’2.2 Submission of Appellant:- The provision of Section 13(1)(d) of the Income Tax Act, 1961 is reproduced as under:- (d) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

2,91,76,220/- made by the Assessing Officer by disallowing of expenses of long service award benefits and resettlement allowance. o8 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals Ltd., Kota Disallowance of expenses incurred exempt income u/s 14A of the Act Department has also challenged, deletion of addition of Rs. 4,357/- made

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

2,91,76,220/- made by the Assessing Officer by disallowing of expenses of long service award benefits and resettlement allowance. o8 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals Ltd., Kota Disallowance of expenses incurred exempt income u/s 14A of the Act Department has also challenged, deletion of addition of Rs. 4,357/- made

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

2,91,76,220/- made by the Assessing Officer by disallowing of expenses of long service award benefits and resettlement allowance. o8 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals Ltd., Kota Disallowance of expenses incurred exempt income u/s 14A of the Act Department has also challenged, deletion of addition of Rs. 4,357/- made

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)

2) of Section 90 which provides that DTAA shall always override the ITA provisions:- • Skaps Industries India (P.) Ltd. [2018] 171 ITD 723 (Ahmedabad- ITAT) • Ranjit Kumar Vuppu [2021] 127 taxmann.com 105 (Hyd – ITAT) In both the decision reliance was placed on the decision of Hon’ble Punjab and Haryana High Court in the case of Serco

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

249, made by the Assessing Officer on\naccount of disallowance of interest u/s 36(1)(iii) of the Act.\nClub Expenses\nDepartment has also challenged the impugned order whereby\nLearned CIT(A) has deleted addition of Rs.4,20,337/-, made by the\nAssessing Officer, while disallowing to the assessee, payment of club\nexpenses.\nLoans and advances\nDepartment has also challenged

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

249, made by the Assessing Officer on\naccount of disallowance of interest u/s 36(1)(iii) of the Act.\nClub Expenses\nDepartment has also challenged the impugned order whereby\nLearned CIT(A) has deleted addition of Rs.4,20,337/-, made by the\nAssessing Officer, while disallowing to the assessee, payment of club\nexpenses.\nLoans and advances\nDepartment has also challenged