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

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

section 13(1)(d)(iii) of the Act. He therefore, treated the surplus amounting to INR 2,11,32,268/- as business income and further made addition on account of disallowance

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

13(1)(c)(3) of the Act. The confirmation of the donor was filed by the assessee during the assessment proceeding. But this corpus fund was duly rejected by invoking sections 11 and 11(1)(d). Accordingly, for the violation of section 11(1)(d), the foreign contribution amount to Rs.7,43,95,029/- was added back with the total

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

13(1)(c)(3) of the Act. The confirmation of the donor was filed by the assessee during the assessment proceeding. But this corpus fund was duly rejected by invoking sections 11 and 11(1)(d). Accordingly, for the violation of section 11(1)(d), the foreign contribution amount to Rs.7,43,95,029/- was added back with the total

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

13(1)(c)(3) of the Act. The confirmation of the donor was filed by the assessee during the assessment proceeding. But this corpus fund was duly rejected by invoking sections 11 and 11(1)(d). Accordingly, for the violation of section 11(1)(d), the foreign contribution amount to Rs.7,43,95,029/- was added back with the total

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

In the result, appeals of the Revenue are dismissed

13. We have heard rival contentions, perused the material available on record and gone through the orders of the Revenue authorities. In respect of disallowance of expenses, we find that the ld. CIT (A) has considered the detailed submissions comprising of ledger accounts and other evidences furnished by the assessee in tabular chart which are reproduced in para 8.1 pages

SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

Bench: Hearing On The Case.

disallowed the exemption claimed u/s 11 of the Act and brought to tax the excess of income of over expenditure at MMR rate for reasons discussed above. Accordingly, I am not inclined to interfere with the decision of the Assessing Officer. The grounds of appeal raised by the appellant are hereby dismissed.” 3. Being not satisfied with the order

MAA BHARTI JAN KALYAN TRUST,KOTA vs. ITO WARD EXEMPTION, UDAIPUR

In the result, both the appeals bearing ITA Nos 480 & 481/Mum/2024 are allowed for statistical purpose

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

D E R Per Anikesh Banerjee) JM): These two appeals of the assessee were filed against the order of the Learned Commissioner of Income-tax Exemption, Jaipur *in short, ‘Ld.CIT(E)] passed under section 12A and 80G(5) of the Income Tax Act, 1961 (in short, ‘the Act’), date of order 28/05/2024. 2. We heard the rival submissions and considered

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

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 17.03.2023 [here in after (PCIT)] passed u/s. 263 of the Income Tax Act [ here in after “Act” ] for assessment year 2018-19 which in turn arise from the order dated

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

disallowing the legal and legitimate claim of the appellant solely on the ground that the claim was made during the assessment proceedings i.e. Acquisition of Fixed Assets, Purchase of Books and Periodicals and Payment of endowment fund to university of. This approach is arbitrary, unjustified, and against the principles of natural justice. The circular specifically emphasizes the duty

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record, it is found that assessee have debited Rs. 38.01,442/— on account of provisions toward standard assets and Rs. 43,98,484/— on account of provisions for deprecation on NSLR investment in the profit and loss account

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

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

section 143(1)(a), your honor will observe that there is no clause (provision) which empowers Ld. A.O. to disallow the expenditures if no Audit Report in Form 10B is uploaded online and therefore, the Adjustment of Rs. 1,05,26,665/- is beyond the powers and jurisdiction of the Ld. A.O. u/s 143(1)(a). Dushkal Go Sewa Samiti

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

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

section 143(1)(a), your honor will observe that there is no clause (provision) which empowers Ld. A.O. to disallow the expenditures if no Audit Report in Form 10B is uploaded online and therefore, the Adjustment of Rs. 1,05,26,665/- is beyond the powers and jurisdiction of the Ld. A.O. u/s 143(1)(a). Dushkal Go Sewa Samiti

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

The appeal of the assessee is allowed

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 02/12/2022 [here in after (NFAC)] for assessment year 2020-21. 2. The assessee has marched this appeal on the following grounds:- “1. The Ld. CIT(A), NFAC has erred on facts