ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowing (i) interest u/s 40(a)(ia) read with s.194A of Rs.43,91,02,618/-, (ii) professional & law charges of Rs.9,88,546/- (iii) advertisement expenses of Rs.5,10,547/- (iv) commission of Rs.22,80,002 u/s 40(ba), and (v) penalty

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowing (i) interest u/s 40(a)(ia) read with s.194A of Rs.43,91,02,618/-, (ii) professional & law charges of Rs.9,88,546/- (iii) advertisement expenses of Rs.5,10,547/- (iv) commission of Rs.22,80,002 u/s 40(ba), and (v) penalty

MAHENDRA SINGH DHARAMPAL & CO.,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blemahendra Singh Dharampal & Acit Circle 2, Co Udaipur - 313001 15-18, Diamond Plazza, Hiran Magri Sect 5, Udaipur - 313001 Pan No. Aadfm 9764 A Assessee By Shri Yogesh Pokharna, C.A. (Physical) Revenue By Shri K.C. Meena, Addl. Cit-Dr (Virtual) Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax, Appeal [Hereinafter Referred To As The Cit(A)] Udaipur Dated 19.03.2024 For The Assessment Year 2011-12 Challenging Therein Confirmation Of Penalty Of Rs. 1,54,500/- Levied U/S 271(1)(C) By The Ao.

disallowance remuneration of partners, the loss is reduced. Accordingly, he has held that it was a case of furnishing inaccurate particulars of loss in confirming the penalty

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

disallowed. Since the assessee has furnished inaccurate particulars of income, penalty proceeding u/s 271(1)(c) is also initiated on this

CHAMPA LAL MEHTA ,SANCHORE vs. ITO WARD-2, JALORE

In the result, the appeal of the assessee in ITA No

disallowance of bogus purchases and\nhas accepted the sales in the books ofaccounts. On appeal, the CIT(A) has\nrestricted the addition considering the profit element @ 25% and on\nfurther appeal the Honble Tribunal has restricted the addition to the\nextent of 9%. We are of the opinion, that where the addition is sustained\non the estimated basis no penalty

CHAMPA LAL MEHTA,SANCHORE vs. ITO WARD-2 JALORE, JALORE

In the result, the appeal of the assessee in ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Narinder Kumar, Hon'Ble

disallowance of bogus purchases and has accepted the sales in the books ofaccounts. On appeal, the CIT(A) has restricted the addition considering the profit element @ 25% and on further appeal the Honble Tribunal has restricted the addition to the extent of 9%. We are of the opinion, that where the addition is sustained on the estimated basis no penalty

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

disallowed and Rs. 5,00,000/- and added back of total income of assessee. Therefore, penalty proceedings was initiated for misreporting

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance on an estimated basis that the assessee offered additional income in the revised returns filed on 27.04.2019. The details of the original returns and the revised returns of income, along with the additional income declared and the penalty

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance on an estimated basis that the assessee offered additional income in the revised returns filed on 27.04.2019. The details of the original returns and the revised returns of income, along with the additional income declared and the penalty

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance on an estimated basis that the assessee offered additional income in the revised returns filed on 27.04.2019. The details of the original returns and the revised returns of income, along with the additional income declared and the penalty

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance on an estimated basis that the assessee offered additional income in the revised returns filed on 27.04.2019. The details of the original returns and the revised returns of income, along with the additional income declared and the penalty

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

disallowance or surrender of a claim, without establishing concealment or\ninaccuracy in particulars of income, does not attract penalty under

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

penalty will be levied but in case of trust / institutions who has got its accounts audited but just could not upload audit report in Form 10B online then in such case, all the expenditures will be disallowed