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

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

5. We have heard the rival submissions, perused the material on record and gone through the orders of the lower authorities. We have also considered the case laws referred by both the sides. In this case the AO (JCIT) imposed the penalty under section 271E in contravention of provision of section 269T of the Income Tax Act, 1961. The penalty

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

5) Departmental Representative\n(6) Guard File\n12\nITA No. 572,595&596/Jodh/2024\n(Assessment Year 2022&2023-24)\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench, Jodhpur.", "summary": { "facts": "The assessee, operating as a commission agent (Kachha Arhatia), filed an appeal challenging the disallowance of TDS credit. The AO/CPC disallowed a significant portion of the claimed TDS

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

5. Madhav University, Pindwara, Abu Road, Rajasthan 6. Jagmal Singh S/o Sh. Bharat Singh 7. Axis Bank, Abu Road As submitted by trustee of Manav Bharti Foundation, the appeal against the same is pending before the Court No. 1, Appellate Tribunal, PMLA, New Delhi. On perusal of above, it is noticed that Madhav University, the assessee and Sh. Raj Kumar

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

1 inclusive of TDS under Section 194Q. Given the appellant's assertion of acting solely as an agent and not as a principal, with no declaration of sales proceeds in her ROI, any TDS attributed under Section 194Q cannot be claimed or allowed. 6.2.3 CBDT vide Instruction No. 5/2013 has laid down the procedure to verify the TDS claim

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

1 inclusive of TDS under Section 194Q. Given the appellant's assertion of acting solely as an agent and not as a principal, with no declaration of sales proceeds in her ROI, any TDS attributed under Section 194Q cannot be claimed or allowed. 6.2.3 CBDT vide Instruction No. 5/2013 has laid down the procedure to verify the TDS claim

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

1 to 10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals

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

1 to 10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals

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

1 to 10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals

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

1 to 10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals

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

TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under: 5. Decision: I have carefully considered the appellate documents, submissions filed, and order

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

TDS statements by deductor would result in perennial problems being faced by Department while processing return of income and it would result in financial burden to Government namely on account of late payment of refund interest- Held, yes- Whether since section 234E levies a fee to regularize said late filing, it could not be hied that section 234E suffered from

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

DALPAT SINGH NANECHA,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of such sum to the ITA No. 245 &246/JODH/2019 5 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS

RAJESH KUMAR NAHAR,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of such sum to the ITA No. 245 &246/JODH/2019 5 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS amount along with interest under section 201(1A) at Rs.6,040/-. In so far as interest paid to AU Financiers (India) Ltd. is concerned, the 201(1) and 201(1A) at Rs.83,382/-. Thus, in nutshell, the Assessing Officer raised the demand of Rs.89,422/- under section 201(1) and 201(1A) of the Act. Contesting the demand

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS amount along with interest under section 201(1A) at Rs.6,040/-. In so far as interest paid to AU Financiers (India) Ltd. is concerned, the 201(1) and 201(1A) at Rs.83,382/-. Thus, in nutshell, the Assessing Officer raised the demand of Rs.89,422/- under section 201(1) and 201(1A) of the Act. Contesting the demand