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

5. We have given a thoughtful consideration to rival submissions and perused materials on record. We have also applied our mind to various decisions cited before us. 6. In so far as factual aspect of the issue is concerned, there is no dispute between the parties that the employees’ contribution to PF and ESI were not deposited within

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

In the result, appeals of the Revenue are dismissed

section 32(1)(iia) of the Act on the additions in new plant and machinery installed during the year relating to Manufacturing of Ready Mix Concrete. 26.3 The above facts has been accepted by in a similar case additional depreciation has been allowed by Delhi Tribunal on RMC plant in case of YFC Projects

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

5) or clause (13A) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub-section

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

5) or clause (13A) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub-section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR, JODHPUR vs. SUNCITY METALS AND TUBES PVT. LTD., JODHPUR

In the result, the revenue appeal is dismissed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, Hon'Ble

section 32(1) and eligible for depreciation. The Ld. CIT (A)' decision is based on correct judicious interpretation of law on the eligibility of depreciation on goodwill by following the principles laid down by various courts on the claim of depreciation on goodwill and therefore, we find no reason to interfere in the order of Id. CIT(A)/NFAC. Accordingly

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

depreciation is to be allowed to the assessee engaged in developing of road and highways in BOT agreements on the basis of provisions of section 32(1)(ii) of the Act." is clearly arbitrary and contrary to the CBDT circular. 5

SATYA NARAYAN DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

section 43(1) of the Act and on the whole of the cost of windmill, the depreciation claim is eligible which has been rightly claimed and allowed by the Assessing officer after due examination and verification in light of decision of Hon’ble Supreme Court in case of Saurashtra Cements (supra) and Hon’ble Gujarat High Court in case

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

5. Undisputedly, the assessee trust has filed return of income for the year under consideration on 07.11.2017 well within time, which was processed under section 143(1) of the Act dated 26.03.2019 by Dy. Commissioner of Income Tax (DCIT), Central Processing Centre (CPC), Bengaluru. It is also not in dispute that the assessee has failed to file form 10B along

HISTORIC RESORT HOTELS PVT. LTD.,UDAIPUR vs. ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: The Due Date Of Filing Of The Return.

depreciation brought forward amounting to Rs.194356877/- 5. That the appellant craves to add. amend, alter or substitute any of the grounds of appeal on or before hearing. 6. That the appellant prays that the appeal be allowed as per grounds of appeal. 3. The main grievance of the assessee relates to the disallowance of Rs. 622830/- made

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) of the Act, date of orders 30/09/2024. 2. Act Both the appeals related to registration under section 12AB& 80G of the ITA No.789/Jodh/2024 3. The assessee has taken following grounds:- "1. a. The order passed by Id. CIT(Exemption) u/s 12A In Form 10AD rejecting the application made for registration u/s 11/12

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

5. At the time of hearing, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decisions of Tribunal and the Hon’ble jurisdictional High Court in assesee’s own case. 6. Learned Departmental Representative, though, agreed with the aforesaid submission of the assessee, however, she relied upon the observations of the Assessing Officer

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P. LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

5. At the time of hearing, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decisions of Tribunal and the Hon’ble jurisdictional High Court in assesee’s own case. 6. Learned Departmental Representative, though, agreed with the aforesaid submission of the assessee, however, she relied upon the observations of the Assessing Officer

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

5. At the time of hearing, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decisions of Tribunal and the Hon’ble jurisdictional High Court in assesee’s own case. 6. Learned Departmental Representative, though, agreed with the aforesaid submission of the assessee, however, she relied upon the observations of the Assessing Officer

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. ACIT, UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

5. At the time of hearing, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decisions of Tribunal and the Hon’ble jurisdictional High Court in assesee’s own case. 6. Learned Departmental Representative, though, agreed with the aforesaid submission of the assessee, however, she relied upon the observations of the Assessing Officer

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. DCIT, UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

5. At the time of hearing, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decisions of Tribunal and the Hon’ble jurisdictional High Court in assesee’s own case. 6. Learned Departmental Representative, though, agreed with the aforesaid submission of the assessee, however, she relied upon the observations of the Assessing Officer

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

5 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. MGB Gamin Bank without bringing the successor on record. Assessment order framed u/s 143(3) r.w.s. 263 in the name MGB Gramin Bank is void ab initiao as MGB Gramin Bank cease to exist at the time of framing assessment and as such assessment was framed

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

5 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. MGB Gamin Bank without bringing the successor on record. Assessment order framed u/s 143(3) r.w.s. 263 in the name MGB Gramin Bank is void ab initiao as MGB Gramin Bank cease to exist at the time of framing assessment and as such assessment was framed

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

5 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. MGB Gamin Bank without bringing the successor on record. Assessment order framed u/s 143(3) r.w.s. 263 in the name MGB Gramin Bank is void ab initiao as MGB Gramin Bank cease to exist at the time of framing assessment and as such assessment was framed

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

5 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. MGB Gamin Bank without bringing the successor on record. Assessment order framed u/s 143(3) r.w.s. 263 in the name MGB Gramin Bank is void ab initiao as MGB Gramin Bank cease to exist at the time of framing assessment and as such assessment was framed