PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI, J (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowances. Thereafter, a notice u/s 263 notice was received by the assessee from the ld PCIT, Udaipur stating that the report required for this purpose should be from the FCA i.e. the fellow member of the ICAI whereas the report in question was obtained from an associate member of the ICAI. As this point was ignored

ACIT, CIRCLE, BHILWARA vs. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA

In the result the ground No

e-proceedings and the same is taken on record. During the period under consideration, the assessee has claimed deduction u/s 80P(2)(d) of the Act against the interest received from the following banks:- Baroda Rajasthan Gramin Bank Ltd. : Rs. 2,23,46,187/- Central Co-op. Bank : Rs. 31,128/- Rs. 2,23,77,315/- The plea

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

In the result, appeal of the assessee is allowed

disallowances: (i) U/s 2(22)(e) Rs.3,70,40,305/- (ii) U/s 36(1)(iii) Rs.1,18,44,224/- (iii) Aircraft expenses Rs. 8,99,000/- Grounds for proposed revision u/s 263 are as under 1. Applicability of provisions of section

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

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

2 1,60,22,225/-, thereby raising a demand of Rs. 65,21,700/-. The assessee filed a rectification application before CPC, which was rejected, and thereafter filed an appeal before the CIT(A). The CIT(A), however, upheld the action of CPC, holding that since the audit report in Form 10B was verified only on 17.04.2023 beyond

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

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 16.08.2022 [here in after (NFAC)] for assessment year 2018-19. 2. The assessee has marched this appeal on the following grounds:- “1. a. The order passed by the ld. CIT(A) confirming

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

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

22 ITO Vs Laxmanarayan Dev ITAT Ahmedabad held that benefit of exemption Shrishan Seva Khendra under section 11 of the Income Tax Act cannot be (Hon’ble ITAT, denied merely on account of delay in furnishing of Ahmedabad) audit report in Form No. 10B. 23 Calcutta Management The Hon’ble Calcutta bench of the Tribunal held that the Audit Report

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

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

22 ITO Vs Laxmanarayan Dev ITAT Ahmedabad held that benefit of exemption Shrishan Seva Khendra under section 11 of the Income Tax Act cannot be (Hon’ble ITAT, denied merely on account of delay in furnishing of Ahmedabad) audit report in Form No. 10B. 23 Calcutta Management The Hon’ble Calcutta bench of the Tribunal held that the Audit Report

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

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

22, Dhaban, Sangaria, Rajasthan-335063 PAN : AABAD0315R APPELLANT RESPONDENT Present for Assessee None (Adjournment Application rejected) Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Date of hearing 19/08/2025 Date of pronouncement 21/08/2025 O R D E R Per Bench: The instant appeal of the assessee filed against the order of the Learned Commissioner of Income-tax (Appeals) / ADDL /JCIT

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

22 to 27and made summary at page 28 of the assessment order.\nHe also stated that during the course of assessment the registries of the flats sold\nduring the year were obtained and payment details have been verified from the\nregular books of accounts and found that none of the cash transactions as reported\nin the seized pages match with

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

E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the revenue against the separate orders even dated 03/05/2024 passed by the Ld. National Faceless Appeal Centre (NFAC/CIT (A), in respect of Assessment Year

SH. MAHENDRA SINGH,FLAT NO.303, ASHAPURA TOWER, PAOTA, JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaishri Mahendra Singh Vs Theacit Flat No. 303, Ashapura Tower Circle-3 Paota, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Csdps 5573B

E R Dr. S. SEETHALAKSHMI, JM The assessee has filed this appeal challenging the order passed by Ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 05-01-2023 for the assessment year 2017-18 raising therein following ground of appeal. 2 SHRI MAHENDRA SINGH VS ACIT, CIRCLE-3, JODHPUR ‘’The ld. CIT(A) has erred on facts

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Jodhpur dated 31.07.2018 [here in after referred as (CIT(A))] for assessment year 2004-05 which in turn arise from the order dated 28.03.2013 passed 2 M/s Sunil & Company under section