MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

TDS is same i.e. 10% under both the Sections. Therefore, there is no escapement of income from the clutches of revenue. 24 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT 12. After analyzing the totality of facts and circumstances and after evaluating the documents placed on record and the order passed by the A.O., we are of the view that

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad and ITO Ward – 1 AADHJ 24 Sons HUF Hanumangarh 3054 L Prop. M/s Mohan Lal Bhanwar Lal, Shop No. 34A, Nai Dhan Mandi, Hanumangarh - 335512 5. 563/Jodh/2024 2022- Ganesh Singh Gulab DDIT, CPC AAAFG 23 Ji Bangaluru, ITO 7489 F New Mandi, Sumerpur Sumerpur - 306902 6. 564/Jodh/2024 2023- Ganesh Singh

VIMLA DEVI,RAISINGHNAGAR vs. INCOME TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad and ITO Ward – 1 AADHJ 24 Sons HUF Hanumangarh 3054 L Prop. M/s Mohan Lal Bhanwar Lal, Shop No. 34A, Nai Dhan Mandi, Hanumangarh - 335512 5. 563/Jodh/2024 2022- Ganesh Singh Gulab DDIT, CPC AAAFG 23 Ji Bangaluru, ITO 7489 F New Mandi, Sumerpur Sumerpur - 306902 6. 564/Jodh/2024 2023- Ganesh Singh