MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

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

TDS returns which were deemed to be filed by the assessee were filed after delay and the question was whether the Assessing Officer which processing the intimation under section 200A of the Act could charge late fee under the provisions of section 234E of the Act. The assessee claims that the Assessing Officer at best could charge the difference

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR 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. 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

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

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

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 are not genuine and this disallowance of Rs. 32,38,02,815/-(70% of 46,25,75,450/-) was included in estimated addition by applying N.P. rate of 10.32%, 2. Whether in the facts and circumstances of the case, the Id. CIT(A) is justified in deleting addition of Rs. 13,87,72,635/- made

JAI PRAKASH SUWALKA,UDAIPUR vs. ADDL. CIT, RANGE-TDS, UDAIPUR

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

TDS without waiting for disposal of first appeal levied penalty u/s 271CA of Rs. 531,158/- for default in TCS. Aggrieved by that penalty order, the appellant ha preferred an appeal before CIT(A) 25-11-2021, which was dismissed by CIT(A) NFAC for non attendance on 09-09-2022. 3. So, the appellant is in appeal before this

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

25 to 29 Powers of inspection, inquiries, and directions by the State Government - Section 32 2.6. The Rajasthan Public Trust Act, 1959 governs Public Trusts established for charitable purposes, which are typically voluntary organizations like trust, society or companies. These organization are therefore required to be registered under a Statute of the 5 Government. But where the creation

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 143(3), thereafter on the same facts, it was reopened by issuance of notice u/s 148 which was finalized, again notice u/s 148 is issued on the same facts and without any new material and finalized the reassessment which is for adjudication before this Hon’ble Tribunal. Now, this Hon’ble Tribunal is to decide the how prolong this

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

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS) [2022] 142 taxmann.com 25 (Madras). The relevant paragraphs are reproduced as below: - “28. That apart, there are a slew of decisions of the Income-tax AppellateTribunal, wherein in the context of section