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

d. The Id. CIT(E) has failed to appreciate that the appellant was granted status of University by the Act of the State Government and separate registration under Rajasthan Public Trust Act was not required. e. The Id. CIT(E) has erred in observing that profit before depreciation indicates profits, and therefore in view of high margins, benefit of registration

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

TDS deducted at source and old pending refunds of earlier year. Later, vide reply filed on 11.12.2019, the assessee submitted the "Claim" shown in the audited financials are related to claim filed against the parties for loss incurred also. Vide notice u/s 142(1) dated 18.12.2109, the assessee was again requested to explain the claim of Rs. 1

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.

d) The alleged sales to M/s. Milap Enterprises are made only in this year and there are no transactions in the preceding and succeeding year. e) From the stock details so furnished by the appellant, it is not clear that how much yield has been received for the same. 8 Asst. Year: 2017-18 f) No gate passes for exit