DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

43 taxmann.com 55/222 Taxman 313.) would be squarely applicable to the facts of the present case, wherein the court held thus: "We are in agreement with the view of the Tribunal. Section 41(1) of the Act as discussed in the above three decisions would apply in a case where there has been remission or cessation of liability during

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

43(b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity or any other fund for the welfare of employees, or"."36.(1) The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

43(b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity or any other fund for the welfare of employees, or"."36.(1) The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred

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

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

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

43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account. As per section 36(1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section

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

c. The appellant being separately granted status of University under the Act of State Government was a charitable institution and registration denied was bad in law and bad on facts, d. The Id. CIT(E) has failed to appreciate that the appellant was granted status of University by the Act of the State Government and separate registration under Rajasthan Public

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 03/07/2023 Date of 27 /09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Udaipur dated 29.03.2022 [here in after (ld. PCIT)] for assessment year

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

43,400/- on 07.04.2016 and thereafter she transferred Rs. 3,56,000/- to the assessee company and same is not reflected in the confirmation filed by the assessee as well as in the books of accounts of the assessee company. Therefore the learned AO added this amount also by applying the provisions of section

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

43,806/- towards income from handling & transportation for the year under consideration. This is proving that assessee firm involve in "Integrated business of handling, storage and transportation of food grains". iii. Your honour has failed to consider that handling and transportation facility is one of the basic requirement to store the food grain but nowhere mentioned that assessee must have

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

6 ITA 266 & 392/Jodh/2019 Satya Nr. Choudhary Vs ACIT against unexplained investment under the provisions of section 69 of the Act, IT 1961 where no evidence is available to prove that assessee made payment beyond sale agreement. 8. The ld AR also relied on Instruction No. F no. 286/2/2003- IT (Inv) dated 10.03.2003, wherein the CBDT has directed that: “Instances

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

6 ITA 266 & 392/Jodh/2019 Satya Nr. Choudhary Vs ACIT against unexplained investment under the provisions of section 69 of the Act, IT 1961 where no evidence is available to prove that assessee made payment beyond sale agreement. 8. The ld AR also relied on Instruction No. F no. 286/2/2003- IT (Inv) dated 10.03.2003, wherein the CBDT has directed that: “Instances

ACIT, CIRCLE-1, JODHPUR vs. M/S. VISHNU PRAKASH R PUGALIA, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

depreciation and interest third party & interest and salary to partners. A survey proceeding was conducted at the business premises of the assessee on 27.08.2013, 3 ITA 09/Jodh/2019 ACIT Vs M/s Vishnu Prakash R Pugalia. where some incrementing documents has been found and seized. After making enquiry and verifications, the AO assessed total income of the assessee at Rs.9

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

43,955/- by applying hypothetical G P rate @ 1% on hypothetically presumed suppressed sale. 2 | P a g e b. That Authorities below has seriously erred in facts and in law, while making the addition for so called discrepancies in the stock found excess/short in different packing of the same product, without making any adjustment of shortage/excess stock of same