M/S. TYRE TECHNOCRATS (INDIA) PVT. LTD. ,UDAIPUR vs. DCIT, CIRCLE-TDS, , UDAIPUR

In the result, the appeal filed by the Assessee/Appellant stands

Bench: Shri N.K.Saini & Shri N.K. Choudhryassessment Year:2015-16

TDS, Udaipur has been affirmed. 2. At the outset, it appears from the impugned order that the appeal of the assessee was dismissed on the ground of condonation of delay in filing the appeal before the Ld. CIT(A). Though, it appears from para No.4 of the impugned order that the Ld. CIT(A) had issued three notices

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

justice because as admittedly the third party information as provided by other officer had been blindly accepted as genuine by ld AO without any examination by way of carrying out any investigation and verifications of facts and rebuttal of the alleged information to the assessee and thus, the documentary evidences and explanation as provided by assessee in support of genuineness

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

nature of professional and technical fee on which TDS should have been deducted as per section 194J, but the assessee has failed to deduct TDS. Hence, this expense is not allowable as per provision u/s 40(a)(ia). 6.4.5 I have examined the issue so raised. The Assessing Officer initiated reassessment proceedings only after properly after properly appreciating and analyzing

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 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)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

natural justice to the assessee. There remains no ground for the denial of the acceptance of appeal of the assessee as quantum appeal is already decided in favour of assessee by CIT Appeals, Jodhpur." 10. On the other hand, the ld DR has relied on the orders of the revenue authorities. 11. We have considered the rival contentions and carefully

DIDWANA VIKASH PARISHAD SAMITI, ,DIDWANA, NAGAUR. vs. AO,NFAC, JODHPUR, JODHPUR

In the result, the appeal of the assessee is allowed for statistical

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

TDS deduction that certain orders had been made by Id. CIT(A), for the year under consideration where no further action had been filed in the matter. The time limit for submission of appeal from the date of appeal order had already expired, as the assesses CA was not aware about the order, being preoccupied in marriage of his daughter

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

ACIT, CIRCLE, BARMER vs. M/S. MAHAVEER INFRA ENGINEERING PVT. LTD. , MUMBAI.

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

natural justice. 4 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 2. We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. The Tribunal order in assessee

M/S. MAHAVEER INFRA ENGINEERING PVT. LTD. ,MUMBAI. vs. DCIT, CIRCLE, BARMER

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

natural justice. 4 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 2. We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. The Tribunal order in assessee

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

TDS mismatch if any, to the appellant assesses. 11. Considering the provisions of law mandated u/s 199 and rule 37BA(1), and the CBDT Circular 452 of 1986 dated 17.03.1986, we find no error in the finding of the Ld. JCIT (A). In view of natural justice

BHIKHAM CHAND MOHTA HUF,HANUMANGARH vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

TDS mismatch if any, to the appellant assesses. 11. Considering the provisions of law mandated u/s 199 and rule 37BA(1), and the CBDT Circular 452 of 1986 dated 17.03.1986, we find no error in the finding of the Ld. JCIT (A). In view of natural justice

KRISHAN LAL OM PRAKASH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blekrishan Lal Om Prakash Shop No. 48, Nai Dhan Mandi, Padampur - 335041. Pan No. Aabfk1565H Assessee By Revenue By Date Of Hearing Date Of Pronouncement

TDS mismatch if any, to the appellant assesses. Following Coordinate Bench (Supra) and considering the provisions of law mandated u/s 199 and rule 37BA(1), and the CBDT Circular 452 of 1986 dated 17.03.1986, we find no error in the finding of the Ld. JCIT (A). In view of natural justice

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

TDS credit of Rs. 46664/- claimed by the assessee and also allowable as per law. 7. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in recording the findings which are contrary to material record and also against the principle of natural justice

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

justice and inadequate opportunity of hearing. c. The appellant being separately granted status of University under the Act of State Government was a charitable institution and registration denied was bad in law and bad on facts, d. The Id. CIT(E) has failed to appreciate that the appellant was granted status of University by the Act of the State Government

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY 2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee was given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY 2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee was given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY 2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee was given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY 2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee was given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated