RAJASTHAN RAJYA SAHAKARI BHOOMI VIKAS BANK LTD,JAIPUR vs. ACIT/DCIT CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

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

b) Miscellaneous Income of Rs. 12,255/- and not allowing deduction under section 80P(2)(c) of Rs. 50,000/-, observing that staffs are not the member of the assessee society, lending money to them and earning interest thereon is not the primary activity of the assessee. Similarly, miscellaneous income has also not been derived from providing credit facility

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 of the Act in view of the fact that assessee has neither filed the original return of income within the stipulated time nor the assessee has filed return within 30 days in response to notice issued u/s 148 of the L.T. Act. The assessment order u/s. 147 r.w.s 144 read with section 144B of the Income

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

In the result, the appeal of the assessee is allowed

b) of Section 148A of the Act. Therefore, all requirements of new law prior to the said show cause notice shall be deemed to have been complied with. Subsequently order u/s 148A(d) of the Act was passed on 21/07/2022. The assessee has filed his original ITR for the A.Y.2013-14 on 29.09.2013 declaring total income

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

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

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

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(1)(c) of the Income Tax Act, 1961, same being unlawful

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(1)(c) of the Income Tax Act, 1961, same being unlawful