UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

37 to 39] 5] That on 17.08.2018 the appellant trust had filed an application u/s 154 of the Act before ITO, Exemption, Jodhpur seeking to rectify the intimation u/s 143(1) of the Act along with Form 10 and resolution passed requesting to accept the Form 10, which is pending adjudication till date. [PB Page No. 40] 6] That

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

10. The Ld. DR, in his rival submissions although strongly supported the orders of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 11. We have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts

M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER

In the result, appeal of the assessee is partly allowed

37 ITR 271 has held that the surmises and conjectures, and the conclusion are the result of suspicion which cannot take the place of proof. Hon'ble Punjab & Haryana High Court in the case of CIT Vs Anupam Kapoor (2008) 299 ITR 179 5 M/s Khadi Grammodhyog Prathisthan (P&H) also held that suspicion, howsoever strong cannot take the place