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

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

disallowing the exemptions claimed u/s 11 , Appellant-trust filed a rectification application U/s 154 before the ITO(Exemption), Jodhpur which

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

disallowed to the extent, vide rectification u/s 154. (3) Alternatively: how assessment completed u/s 143 (3), proceeding u/s 154 is not amenable

DINESH INFRASTRUCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

DINESH INFRASTRURCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

disallowed in summary order. The conclusion can be taken only on the basis of detailed examination of the facts and circumstances and after detailed examination and are not subject matter of rectification proceedings. 1.3. In the landmark decision of Hon’ble Supreme Court in the case of Volkart Brothers they have very elaborately defined the scope of powers u/s 154

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.”

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

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

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

154 and claimed the deduction u/s 10(23C) (iiiad) of the Act. The ld. AR further challenged that the ld. AO has no jurisdiction to rejection the claim of deduction under the purview of processing of return section 143(1). I.T.A. No.163/Jodh/2022 4 Assessment Year: 2016-17 3.1 The ld. AR relied on the order of the Hon’ble Karnataka

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

rectification of 143(1) intimation is possible and, therefore, the 154 application had rightly been rejected by the NFAC. 6.0 We have considered the submission of both the parties and perused the material available on record. In the present cases, it is not in dispute that the assessee deposited the contribution of PF & ESI belatedly in terms of section

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

rectification of 143(1) intimation is possible and, therefore, the 154 application had rightly been rejected by the NFAC. 6.0 We have considered the submission of both the parties and perused the material available on record. In the present cases, it is not in dispute that the assessee deposited the contribution of PF & ESI belatedly in terms of section

DURGA PUROHIT,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

disallowance of Rs.2,23,895/- on account of late credit of Employees Provident Fund. Subsequently, the assessee filed rectification request u/s 154

ANAND SWAROOP MENAWAT,JODHPUR vs. CPC, BENGALURUE / ACIT/DCIT, CIRCLE, JODHPUR

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

rectification order u/s 154 of the Act was passed on 13-11-2019 and AO made adjustment by disallowing deduction

ANKUR NAHAR,BHILWARA vs. CIT/ ITO, WARD-2, BHILWARA

In the result, the appeal of the assessee bearing no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 174/Jodh/2022 Assessment Year: 2019-20

disallowed related to payment of PF and ESI as per provision of section 36(1) (viia) of the Act. The assessee filed an appeal with the ground that assessee is eligible for depreciation amount of I.T.A. No. 174/Jodh/2022 3 Assessment Year: 2019-20 Rs.3,69,595/-. As per the assessee, in the tax audit report and in computation wrongly claimed

AZIZ KHAN,ABU ROAD vs. ITO, ABU

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

disallowing a sum of Rs.8,14,651/- on account of provident fund and ESI. However, the assessee filed the rectification request on 19-05-2020 u/s 154

ROYAL SUITINGS PRIVATE LIMITED ,BHILWARA vs. ITO, WARD-1, BHILWARA

In the result, the appeal of the assessee is allowed

disallowed the depreciation on these additions and completed the assessment by stating that these are not plant & machinery but fails to allow as revenue expenditure against which filed appeal an appeal was dismissed. Royal Suiting Pvt. Ltd 3. That assessment was completed u/s 143(3) against which assessee preferred an appeal before CIT (A) Ajmer and appeal was dismissed

SRM SPINNERS LIMITED,BHILWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

In the result the appeal filed by the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotesrm Spinners Ltd., Vs. Cit(A) / Nfac Sukh Shanti, Sukh Delhi-110002. Shanti, Sabun Marg, Bhilwara – 311001, Rajasthan, Pan/Gir No. : Aascs1833L Appellant .. Respondent Assessee By : None Revenue By : Ms. Prerana Choudhary, Jcit – Dr Date Of Hearing 18.08.2023 Date Of Pronouncement 18.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

rectification petition U/sec 154 of the Act and the A.O has confirmed the disallowance in respect of employees contribution towards PF and ESI and the order was passed u/sec 154 of the Act dated 04.03.2022. 3. Aggrieved by the order the assessee has filed an appeal before the CIT(A), whereas the CIT(A) considered the submissions of the assessee

M/S. KARNAWAT INTERNATIONAL PVT. LTD.,JAIPUR vs. ITO, RAJSAMAND

In the result, the appeals of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

disallowance of Rs. 13,47,897/- on the ground that the sale proceeds were not received in convertible foreign exchange within six months which was the statutory time allowed. However, subsequently, the assessee received the amounts in convertible foreign exchange in India on 09.06.2007, 14.11.2007 and 31.03.2008. Assessee filed evidences of the receipt of the sale consideration before the Assessing

M/S. KARNAWAT INTERNATIONAL PVT. LTD.,JAIPUR vs. ITO, RAJSAMAND

In the result, the appeals of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

disallowance of Rs. 13,47,897/- on the ground that the sale proceeds were not received in convertible foreign exchange within six months which was the statutory time allowed. However, subsequently, the assessee received the amounts in convertible foreign exchange in India on 09.06.2007, 14.11.2007 and 31.03.2008. Assessee filed evidences of the receipt of the sale consideration before the Assessing

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

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

disallowance of brought forward capital loss of Rs. 13,01,585/- and TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under