MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

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

2. Since the issue involved is common in all these appeals which were heard together so these are being disposed off by this consolidated order for the sake of convenience and brevity. 3. The issue involved in all these appeals relates to the confirmation of levy of late fee under section 234E of the Income Tax Act, 1961 (hereinafter referred

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

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

5 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS) account of the transferor or at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax thereon.” (2) No deduction under sub-section

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

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

5 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS) account of the transferor or at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax thereon.” (2) No deduction under sub-section

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

2. That the learned CIT Appeals has erred in not considering the fact that every transferee has paid Rs. 1275000/- through cheque to their respective transferor which is clear from the registered sale deed. Hence being the sale consideration to each transferor was below Rs. 50,00,000/- so the provisions of the section 194IA were not applicable. 3. That

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

2. That the learned CIT Appeals has erred in not considering the fact that every transferee has paid Rs. 1275000/- through cheque to their respective transferor which is clear from the registered sale deed. Hence being the sale consideration to each transferor was below Rs. 50,00,000/- so the provisions of the section 194IA were not applicable. 3. That

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

2. That the learned CIT Appeals has erred in not considering the fact that every transferee has paid Rs. 1275000/- through cheque to their respective transferor which is clear from the registered sale deed. Hence being the sale consideration to each transferor was below Rs. 50,00,000/- so the provisions of the section 194IA were not applicable. 3. That

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

2. That the learned CIT Appeals has erred in not considering the fact that every transferee has paid Rs. 1275000/- through cheque to their respective transferor which is clear from the registered sale deed. Hence being the sale consideration to each transferor was below Rs. 50,00,000/- so the provisions of the section 194IA were not applicable. 3. That

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

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

2(15)-Not only it has been treated as "charitable institution" bygiving registration under s. 12AA, it has also been recognized under s. 80G(5)-If a small percentage of surplus is being generated, the "charitable activity" would not become "trade, commerce or business"-If the surplus is being applied towards the objects of the trust or being accumulated

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

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

Section 272A(2) of the Act providing w.e.f. 01-07- 2012, penalty is not leviable u/s 272A(2)(k) of the Act. Thus AO’s order dated 5-03-2013 is not maintainable. Thus the grounds raised by the Revenue are dismissed. 5 ITA NO. 386/ JODH/.2019 ITO (TDS

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:-

5. “Vide ground no. 3, the appellant has objected to the addition of Rs.2,96,322/- on account of disallowance of loss on sale of fixed assets, addition of prior period expenses of Rs. 10,84,776/- and addition of Rs. 19,33,611/- on account of disallowance Of provisions of gratuity. Regarding these additions, the AO discussed as under

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

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

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

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 of the assessee and allow the same if it is found to be in order. Looking to the facts and circumstances of the case and respectfully following the instructions issued by the CBDT in this regard