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

9. It is also submitted that section 36(1) of the Act which provides for ‘other deduction’, states that deduction provided for in the specified clauses shall be allowed in respect of matters dealt with therein, in computing the income referred to in section 28. Clause (va) of said section reads as under:- “(va) any sum received by the assessee

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

9. It is also submitted that section 36(1) of the Act which provides for ‘other deduction’, states that deduction provided for in the specified clauses shall be allowed in respect of matters dealt with therein, in computing the income referred to in section 28. Clause (va) of said section reads as under:- “(va) any sum received by the assessee

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

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

disallowance of expenditure were made without providing the opportunity for removing the defect as per provisions of explanation (e) to section 139(9

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

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

disallowance of expenditure were made without providing the opportunity for removing the defect as per provisions of explanation (e) to section 139(9

NAVAL KISHORE DAGA,JODHPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

disallowed wherein Interest Income is more than expenses or Appellant is having sufficient Interest Free Fund or owned Funds: 1. Hon'ble Supreme Court in case of CIT Vs Rajendra Prasad Moody 115 ITR 519 (SC) COME 2. Hon'ble Andhra Pradesh High Court in case of CIT Vs Gopikrishan Murlidhar, 47 ITR 469 (AP) We would like to submit

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

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

139(9) and has processed it by accepting the revenue and capital expenditure though denying the disputed exemption claimed by the assessee. 8. In our view, once the return has been processed as a valid return, the question arises whether disallowances made is permissible adjustment under Section

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

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

139(9) and has processed it by accepting the revenue and capital expenditure though denying the disputed exemption claimed by the assessee. 8. In our view, once the return has been processed as a valid return, the question arises whether disallowances made is permissible adjustment under Section

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

In the result, appeal of the assessee is allowed

139(1) and when the same has been held allowable by the honorable jurisdictional High Court of Rajasthan and honorable ITAT. Jodhpur Bench and the amendments made by the Finance Act, 2021 making amendments U/s 36(1)(va) and section 43(b) of The Income Tax Act for such disallowances are applicable from the Assessment Year 2021- 22 and onwards

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

139. With the above reasoning, whether the Ld. CIT(A) has erred in assuming that in re-assessment cases u/s 148, the assessee gets extended time limit for compliance of statutory requirements under IT Act 1961 which are otherwise barred by limitation. 5. Whether the Id. CIT(A) is justified in law and facts in deleting the addition

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

disallowed. The assessee has filed its return of income belatedly on 29.03.2016 and Form 10 on 10.05.2017. It means assessee has filed Form 10 after the due date prescribed u/s 139(1) of the Act and not as per the date prescribed by the income Tax act and Rules 5.5 Rule 17(2) of the Income-tax Rules, 1962 says

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which