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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

section 2(15) of the Act. On the issue of surplus generation, it is well settled by the Hon'ble Supreme Court in Queen's Educational Society(supra) and American Hotel & Lodging Association Educational Institute(supra) that mere surplus, if ploughed back into educational activities, does not disqualify an educational institution from exemption. The assessee has demonstrated that during

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3

ITO (TDS), BHILWARA vs. M/S.HADPAWAT ENTERPRISES PVT. LTD. , CHITTORGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad386/Jodh/2019 (Assessment Year- 2011-12) Vs M/S. Hadpawat Enterprises The Ito (Tds) Bhilwara (P) Ltd.40-A, Pratap Nagar Chittorgarh (Raj) (Appellant) (Respondent) Pan No.Jdhh 00781 E

TDS statement (s) within the time specified in sub-section (3) of Section 200 of I.T. Act, 1961 for F.Y. 2010-11 (A.Y. 2011-12) (Quarter-2nd) in contrary to proviso to proviso to sub-clause (k) of Section 272(A)(2

RAJTECH INFRASTRUCTURE PVT. LTD. ,PRATAPGARH. vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

section 143(3) of the Income Tax Act, 1961 dated 27.12.2016. The grounds of appeal are as under : “1. THE LD CIT APPEALS HAS ERRED IN DISALLOWING THE INTEREST PAID TO BANKING FINANCE COMPANIES ON THE GROUND OF NON TDS. 2

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

2. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in not appreciating the apparent & real facts of the case in right perspective and judicious manner and recorded arbitrary & factually contrary observations while deciding the appeal of assessee. 3. That on the facts and in the circumstances of the case

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.

section 145 of the Act to reject the books of account to estimate trading result which is contrary to settled principles of law. The Hon'ble Rajasthan High Court in the case of CIT v/s Gotan Lime Khanij Udyog reported in 256 ITR Page 243 held as under: - "That even if technically it is held that provisions

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

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

2,45,270/- by making some additions. During the assessment proceedings, the AO noticed that during the F.Y. 2010-11, the assessee in violation of provisions of section 269T of the IT Act, 1961 has repaid in cash loan amounting to Rs. 60,000/- to Shri Sanjay Vyas.The explanation furnished by the assessee in this respect was considered

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

2,898/-. Consequently, TDS on this income totaling to Rsv 1,48,646/- warrants consideration. However, the appellant has omitted to report the sales in her ITR, contending that she operates solely as a middleman ("kachha adatiya"). Consequently, credit for the TDS under Section 194Q for Rs.37,438/- cannot be attributed to the appellant. On verification of Form 26AS

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

2,898/-. Consequently, TDS on this income totaling to Rsv 1,48,646/- warrants consideration. However, the appellant has omitted to report the sales in her ITR, contending that she operates solely as a middleman ("kachha adatiya"). Consequently, credit for the TDS under Section 194Q for Rs.37,438/- cannot be attributed to the appellant. On verification of Form 26AS

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

In the result, appeal of the assessee is allowed

TDS), Udaipur. 2 Jai International, Udaipur 2. The assessee has marched this appeal on the following grounds:- “1. Ground 1. That the appellate order dated 28.04.2022 passed by the CIT.( (Appeals) is bad in law and on facts also since the action of the Ld. AO by invoking the provisions of section 194-1A and passing order

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

3). In view of the above facts, the technical objection raised by the Commissioner was rejected. [Para 8] It is clear from the decision of the Supreme Court in CIT v. Programme for Community Organisation [2001] 248 ITR 1/ 15 | P a g e 116 Taxman 608 that deduction of twenty five per cent is to be allowable