AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

TDS of Rs. 1,86,084/-\nclaimed by the Appellant.\nBeing aggrieved by the order under section 143(1) of the Act, the Appellant

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

section 11(1), one should go to the stage of income before application thereof and take into account 25 per cent of such income. The same has to be taken on 'commercial' basis and it need not be the 'total income' as computed under the Income-tax Act. The sum which is spent and applied by the assessee for charitable

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

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

TDS of Rs. 1,86,084/- claimed by the Appellant. 3. Being aggrieved by the order under section 143(1

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

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

TDS of Rs. 1,86,084/- claimed by the Appellant. 3. Being aggrieved by the order under section 143(1

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

1) of section 12A of the Income Tax Act, 1961 dated 02.09.2023 is also being cancelled. Further assessee has failed to give proper justification for regularisation of provisional registration, thus with this order provisional registration is also lapsed and cancelled." 6. We have heard the rival submissions, perused the material placed on record and duly considered the facts

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

1. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in upholding the legality & validity of order passed by the Ld AO. 2. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in not appreciating the apparent & real facts of the case in right

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

TDS statements by deductor would result in perennial problems being faced by Department while processing return of income and it would result in financial burden to Government namely on account of late payment of refund interest- Held, yes- Whether since section 234E levies a fee to regularize said late filing, it could not be hied that section 234E suffered from

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

section 201(1) and 201(1A) of the Act. ITA No. 83/Jodh/2023 (A.Y. 2016-17): 3. Briefly, the facts are, as stated by the Assessing Officer, the assessee is engaged in hotel business and provides facility for rooms, restaurant and bar. To verify the TDS

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

section 201(1) and 201(1A) of the Act. ITA No. 83/Jodh/2023 (A.Y. 2016-17): 3. Briefly, the facts are, as stated by the Assessing Officer, the assessee is engaged in hotel business and provides facility for rooms, restaurant and bar. To verify the TDS

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

section 201(1) and 201(1A) of the Act. ITA No. 83/Jodh/2023 (A.Y. 2016-17): 3. Briefly, the facts are, as stated by the Assessing Officer, the assessee is engaged in hotel business and provides facility for rooms, restaurant and bar. To verify the TDS

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

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

TDS of Rs. 1,86,084/- claimed by the Appellant. 3. Being aggrieved by the order under section 143(1