KAVITA RATHORE,JAIPUR vs. ITO (TDS), UDAIPUR

In the result, appeal of the assessee is allowed

TDS u/s 194IA of the Act. Accordingly, the AO treated the appellant as assessee in default u/s 201(1) for failure to deduct tax and also 4 Jai International, Udaipur charged interest u/s 201(1A) of the Act. The total tax of Rs. 47,037/- u/s 201(1) and interest Rs. 43,274/- u/s 201(1A) of the Act were

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)

2 as trust as per provisions of section 11 and 12 of the Income Tax Act, 1961. Since these EDCs/VFPMCs are not registered as Co-operative Society, the provisions of Section 80P of the Income Tax Act, are also not applicable on them. Hence by virtue of their creation they are not falling in any category whose income is subject

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.

2 as trust as per provisions of section 11 and 12 of the Income Tax Act, 1961. Since these EDCs/VFPMCs are not registered as Co-operative Society, the provisions of Section 80P of the Income Tax Act, are also not applicable on them. Hence by virtue of their creation they are not falling in any category whose income is subject

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 deduction on transaction as Kaccha Arahtia. The appeal in ITA No. 572/Jodh/2024 for Assessment Year 2023-24 is taken as a lead case for discussion and adjudication of the issue. 2. Briefly, the facts are that the Appellant had e-filed her return of income for the Assessment Year 2023-24 on July 25, 2023, declaring total income

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 deduction on transaction as Kaccha Arahtia. The appeal in ITA No. 572/Jodh/2024 for Assessment Year 2023-24 is taken as a lead case for discussion and adjudication of the issue. 2. Briefly, the facts are that the Appellant had e-filed her return of income for the Assessment Year 2023-24 on July 25, 2023, declaring total income

AHUJA AND SONS,SHOP AT NEW DHAN MANDI vs. ADDL COMMISSIONER APPEAL, KOLKATA

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

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

2,09,320/-. 3. The appellant has challenged sole and common issue regarding disallowance of the claim of TDS deducted on transaction of Kaccha Arahtia claimed to be allowable in the light of CBDT circular No. 452 dated 17/03/1986. 4. The Ld. Counsel Sh. P.M. Chopra for the appellant submitted at the outset, that the assessee's case is covered

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

11 Shri Manish Sharma, Kota. of section 275 is not applicable in the present case, therefore, this clause is applicable. Conclusion: Period of limitation for imposing penalty shall be calculated in view of clause (c) of sub-section (1) of section 275 of Income Tax Act, 1961 in the present case. iii. As per the clause (c) of sub-section

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

2,72,207/- in respect with assessment year 2022-23. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section 194Q of the Income Tax Act. It is contended

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

2,72,207/- in respect with assessment year 2022-23. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section 194Q of the Income Tax Act. It is contended

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS u/s 194C is as under: “IIII. Whether provisions of section 194C are applicable to work executed under National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programme (RLEGP) 1. References have been received from certain quarters about the applicability of the provisions of section 194C to the payments made in respect of the works executed under the National

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS u/s 194C is as under: “IIII. Whether provisions of section 194C are applicable to work executed under National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programme (RLEGP) 1. References have been received from certain quarters about the applicability of the provisions of section 194C to the payments made in respect of the works executed under the National

MARBLE KINGDOM INDIA PVT. LTD. ,UDAIPUR vs. ITO,WARD-TDS, UDAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri Vs Ward-Tds, Circle, Udaipur Udaipur Pan: Jdhm06807D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (National Faceless Appeal Centre, Delhi) Under Section 250 Of Income Tax Act, 1961 For A.Y. 2013-14 Emanating From Order Under Section 154 Of The Income Tax Act Dated 31.12.2019 Passed By Income Tax Officer (Tds), Udaipur. 2. The Assessee Has Filed An Application Under Section 154 Of The Act Against The Order Under Section 200A. Assessee Requested The Ito To Rectify The Levy Of Fee Charged Under Section 234E Of The Act. The Ld. Ito Rejected The Application On The Ground That It Is Not A Mistake Apparent From Record As It Is A Debatable Issue. The Relevant Paragraph Of The Order Is Reproduced Here As Under:- Marble Kingdom India Pvt. Ltd. “3. On-Going Through The Record It Is Noticed That It Is Not A Mistake Apparent On Record & Issue Is Debatable & Also Not Covered U/S 154 Of The Act. Thus The Contention Of The Deductor/Assessee Is Not Tenable Because The Hon'Ble Jurisdictional Rajasthan High Court Jaipur Has Dismissed The Appeals In The Case Of M/S Dundlod Shikdhan Sansthan & Anr. V/S Union Of India & Ors. In D.B. Civil Writ Petition No. 8672/2014 Dated 28.07.2015 On This Issue. Hence Considering The Facts Of The Case & Decision Of Jurisdictional Rajasthan High Court The Application Filed By The Assessee U/S 154 Is Rejected Accordingly.”

TDS), Udaipur. 4. In the written submission, assessee has relied on various case laws to put forth the point that late fee under section 234E cannot be levied for the period prior to 1.6.2015. 2 Marble Kingdom India Pvt. Ltd. 5. It is observed that the assessee has filed an appeal before ld. Commissioner of Income Tax (Appeals) against

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

section 199 of the I. T. Act and rule 37BA of the I. T. Rules. Thus, the AO has to verify the total receipts shown in 26AS and ITR and give credit of TDS to the appellant if the corresponding income has been offered either by the assessee, the Kachha Adatiya or its principle by for taxation in his income

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

section 199 of the I. T. Act and rule 37BA of the I. T. Rules. Thus, the AO has to verify the total receipts shown in 26AS and ITR and give credit of TDS to the appellant if the corresponding income has been offered either by the assessee, the Kachha Adatiya or its principle by for taxation in his income

JAGDISH RAI GOYAL,HANUMANGARH vs. INCOME TAX OFFICER, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

section 199 of the I. T. Act and rule 37BA of the I. T. Rules. Thus, the AO has to verify the total receipts shown in 26AS and ITR and give credit of TDS to the appellant if the corresponding income has been offered either by the assessee, the Kachha Adatiya or its principle by for taxation in his income

BALDEV DASS LAKHOTIA,SRI BIJAYNAGAR vs. ITO, SURATGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

section 199 of the I. T. Act and rule 37BA of the I. T. Rules. Thus, the AO has to verify the total receipts shown in 26AS and ITR and give credit of TDS to the appellant if the corresponding income has been offered either by the assessee, the Kachha Adatiya or its principle by for taxation in his income

JAGDISH RAI GOYAL,HANUMANGARH vs. ITO, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

section 199 of the I. T. Act and rule 37BA of the I. T. Rules. Thus, the AO has to verify the total receipts shown in 26AS and ITR and give credit of TDS to the appellant if the corresponding income has been offered either by the assessee, the Kachha Adatiya or its principle by for taxation in his income

JAI PRAKASH SUWALKA,UDAIPUR vs. ITO, TDS, UDAIPUR

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

Bench: The Final Hearing, If Necessary.”

2. That on the facts, circumstances of the case and law, the ld. CIT(A)/NFAC erred in upholding the contention of Income Tax Officer (TDS), Udaipur in invoking provisions of section 206C(6A)/206C(7) of Act on the sales of Maua on the sole basis of Rajasthan State Govt notification dated 27.10.2014. 3. That ld. CIT(A) also