BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER

In the result, the appeal of the assessee is dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant

section 80P of the Act. 9. The assessee relied on following judicial pronouncements of various Hon’ble High Courts and the coordinate benches as under: [2022] 138 taxmann.com 449 (All.) PCIT v. Baroda Uttar Pradesh Gramin Bank Matter in this case pertains to penalty issue u/s. 271

DUBBI GRAM SEWA SAHKARI SAMITI LTD,DAUSA vs. ITO WD, DAUSA

In the result, the appeal of the assessee is allowed

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

80P holding that the assessee neither filed the original return of income u/s 139 nor filed ITR within 30 days in response to notice issued u/s 148 of the Act. The assessment was completed u/s 144 r.w.s. 147 at an income of Rs.1,97,008/- Penalty proceedings u/s 271(1)(c) were also initiated

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

80P of the Act. Thus, there is no means by which the payee are exempted from tax. The ld. CIT(A) has granted the relief to the assessee based on the circular of state government and the decision of the apex court is not applicable to the present set of facts. The provision of the Central Act cannot be exempted

THE KEKRI COOPERATIVE MARKETING SOCIETY,AJMER vs. ITO, WARD-2(3), AJMER

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

section of 80P of the Act. However, the AO after verification of the records restricted the allowance of deduction u/s 80P of the Act and he was of the view that the business activities carried out by the assessee are not falling under the category of eligible activities and thus as per his view the assessee had concealed particulars

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

penalty show cause notice u/s 271(1)(c) of the Act. Assessee in support of his claim along with condonation delay application also provided the affidavit as per the law, It is further submitted that even if ld. CIT(A) was not satisfied with the reasons provided by the assessee, ld. CIT(A) could have asked assessee to furnish other

DAUSA CENTRAL COOPERATIVE BANK LIMITED,DAUSA vs. ITO WD 1, BHARATPUR

In the result both the appeals of the assessee is allowed for statistical purposes with a amounting of Rs

Bench: Shri Gagan Goyal & Shri Narinder Kumar

section 80P of the Income Tax Act, 1961 by AO, such confirmation being illogical as well as irrelevant hence deserves to be set aside. 5. On the facts and circumstances of the case and in law Ld. CIT(A) and AO has erred in initiating penalty proceedings u/s. 271

DAUSA CENTRAL COOPERATIVE BANK LIMITED,DAUSA vs. ITO WD 1, BHARATPUR

In the result both the appeals of the assessee is allowed for statistical purposes with a amounting of Rs

Bench: Shri Gagan Goyal & Shri Narinder Kumar

section 80P of the Income Tax Act, 1961 by AO, such confirmation being illogical as well as irrelevant hence deserves to be set aside. 5. On the facts and circumstances of the case and in law Ld. CIT(A) and AO has erred in initiating penalty proceedings u/s. 271