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)

TDS Ajmer vs. Divisional Forest Officer, Ajmer (ITA No. 358-360/JP/2023) vide order dt. 08/11/2023 has decided the issue in favour of the assessee by holding as under: The bench noted that it is not under disputed that the institution of these EDCS/VFPMC groups or the nature of the work executed by them for the forest department. The only

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

131 of the IT Act during survey proceedings. 2.1 Further, as per ITS data available on the system, assessee had made cash deposit of Rs. 19,77,80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year under consideration. As per ITS data the assessee had also received Rs. 23,401/- under section 194C

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

131 of the IT Act during survey proceedings. 2.1 Further, as per ITS data available on the system, assessee had made cash deposit of Rs. 19,77,80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year under consideration. As per ITS data the assessee had also received Rs. 23,401/- under section 194C

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

131 of the IT Act during survey proceedings. 2.1 Further, as per ITS data available on the system, assessee had made cash deposit of Rs. 19,77,80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year under consideration. As per ITS data the assessee had also received Rs. 23,401/- under section 194C

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

131 of the IT Act during survey proceedings. 2.1 Further, as per ITS data available on the system, assessee had made cash deposit of Rs. 19,77,80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year under consideration. As per ITS data the assessee had also received Rs. 23,401/- under section 194C

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

131 of the IT Act during survey proceedings. 2.1 Further, as per ITS data available on the system, assessee had made cash deposit of Rs. 19,77,80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year under consideration. As per ITS data the assessee had also received Rs. 23,401/- under section 194C

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

131 Charitable trust-Exemption under s. 11-Applicability of proviso to s. 2(15)-Hostels play an important role in the education and training of students-They provide residential opportunities to the students to continue the process of education-Concept of hostel is not only limited to place of residence, rather it is a human practical laboratory for development

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

131 during survey. Your kind attention is drawn to the statement recorded during survey proceedings wherein the various in depth queries were raised and replied in comprehensive manner. Further assessing officer during assessment proceedings appreciated the statement and impounded material in the backdrop of surrendered income and regular income .The order sheet entry dated 06.12.2018 is testimony to the examination

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

TDS has been deducted on interest paid to unsecured loans. ii) The A.O. has appraised the claim of interest paid on term loan, O.D. limit and unsecured loans after satisfying himself that these loans are for the purpose of warehousing activities of the assessee business. iii) While framing the assessment order learned A.O. has reviewed the reason for investment