VIMLA DEVI BHATTAR,PHALODI vs. ITO, WARD, PHALODI

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevimla Devi Bhattar Ito, Ward E-51, Industrial Area Khichan Phalodi - 342301 (Phalodi) Jodhpur - 342301 Pan No. Amjpb 6652 J Assessee By Shri Kapil Hirani, Advocate (Virtual) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.:

section 234B, 234C and 234D of the Act as charged. Without prejudice, the levy of interest is unjustified, unwarranted and excessive. 9. The Appellant craves leave to add, amend, alter, vary and/or withdraw the above ground of appeal with the kind permission of the Hon’ble Tribunal. 3. The issues raised in the grounds of appeal are inter-related

SH. HANUMAN PRASAD GOYAL,BIKANER vs. ITO, SURATGARH

In the result, this appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavhanuman Prasad Goyal, Vs. I.T.O. Prop.-Goyal Enterprises, Ward-Suratgarh. Dhan Mandi, Gharsana. Pan No. Abvpg 7484 Q Assessee By Shri Virendra Jain, Adv. Revenue By Miss. Kajal Singh, Jcit-Dr Date Of Hearing 12/08/2021 Date Of Pronouncement 06/09/2021 O R D E R Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Cit(A), Bikaner Dated 30/12/2016 For The A.Y. 2013-14, Wherein Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Confirming The Disallowance Made By A.O. On Account Of Interest Paid To Creditors Rs. 8,89,780/-. It Was Having No Force Or Solid Base Hence It Should Be Deleted. 2. On The Facts & Circumstances Of The Case, Ld. Ao Has Erred In Charging Interest U/S 234B & 234C Of The It Act, 1961. 3. The Appellant May Please Be Permitted To Raise Any Additional Or Alternative Grounds At Or Before Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

234C of the IT Act, 1961. 3. The appellant may please be permitted to raise any additional or alternative grounds at or before hearing.” 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. The brief facts of the case are that the assessee is an individual

SMT. LEELA DEVI SANKHLECHA,JODHPUR vs. ITO,WARD-3(4), JODHPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmismt. Leela Devi Sankhlecha Vs The Ito C-133, Kamla Nehru Nagar Ward 3(4) X-1, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Aobps 7384 G

Section 14A of the Act and the disallowance of addition made by the AO amounting to Rs.7,91,675/- may be deleted. 3.3 On the other hand, the ld. DR supported the orders of the authorities below, 3.4 We have heard both the parties and perused the materials available on record. Brief facts of the case are that the Grounds

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

234C and 234D." 26 Varaha Infra Ltd. 8.1 The charge of interest under the above sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings

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

disallowed.(Para 5.3 of the order) (d) The assessee trust has contravened the provisions of section 11(2) of the IT Act and consequently nothing contained in the provisions of Section 11 and 12 shall apply to the case of assessee.(Para 5.8 of the order) Therefore the appellant appeals for set aside the impugned order dated 26.10.2022 and order

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

234C of the Act. 6. The appellant prays for justice and relief. 7. The appellant crave liberty to add, amend, alter or modify any of the ground of appeal on or before its hearing before your honours. 3. First we take up the issue challenged by the Assessee as regards to the confirmation of addition

SMT. CHANDRA KANTA CHOUDHARY,BHILWARA vs. ITO, WARD-3,, BHILWARA

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsmt. Chandra Kanta Choudhary, Vs. I.T.O. 135, Main Sector, Ward-3, Bhilwara. Bhilwara. Pan No. Abxpc 9134 H Assessee By Shri Sunil Porwal (Ca) Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 03.11.2020 Date Of Pronouncement 29/01/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 10/01/2018 For The Ay. 2014-15, Wherein The Assessee Has Raised The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Quashed The Order Passed By Ld Ao As The Order Passed By Ld Ao Without Jurisdiction & Also Contrary To The Guideline Issued By The Hon’Ble Cbdt. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Sustaining Addition Of Rs. 89,39,398/- In Respect Of Long Term Capital Gain Particularly When Same Was Never Subject Matter Of Limited Scrutiny. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming Addition Made By Ld Ao Which He Could Not Have Made As The Jurisdiction Of The Ld Ao Was Limited.

234C.” 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Brief facts of the case are that the assessee has e-filed her return of income on 25/03/2015 declaring taxable income of Rs. 6,63,390/- after claiming deduction under Chapter-VIA amounting

AKHIL BHARTIYA BRAHMKSHTRIY DHARAMSHALA TRUST ,RAMDEORA, POKARAN vs. ITO, EXEMPTION, JODHPUR

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

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

disallowing application of income received out of general donations of Rs. 29,857/- received during the year. The addition so sustained bad in law. The interest charged u/s 234A, 234B and 234C is bad in law and bad on facts. 4. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal

SIPANI WOOLEN PRIVATE LIMITED,BIKANER vs. ITO, WARD-1(2), BIKANER

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

Bench: Filing Of Income Tax Return & Disallowance On Account Of Incorrect

section 143(1) of the Income Tax Act, by the DCIT, CPC. 2 Sipani woolen Pvt Ltd. 2. The assessee has marched this appeal on the following grounds:- “1. The ld. CIT(A), Bikaner was wrong in law as well as in facts in upholding an addition of Rs. 2,26,484/- on account of employer and employee contribution

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

234C of the Act. 20. That petitioner may kindly be permitted to raise any addition or alternative ground at or before the time of hearing. 21. The petitioner prays for justice and relief. 3. In Ground No. 1 to 6, the assessee has challenged the rejection of books of accounts and applications of provisions of Section

SMT. MANJULA DEVI JAIN ,PALI vs. ITO,WARD-2, PALI

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainsmt. Manjula Devi Jain Vs Income Tax Officer, 1-35, Housing Board, Ward-2, Pali. Pali. (Appellant) (Respondent) Pan: Aampj4848D

234C is bad in law and on facts. 5. The appellant pray for suitable costs. 6. The appellant craves liberty to add, amend, alter and modify any of the ground of appeal on or before its hearing before your honour.” 2. In ground 1 of the appeal, the assessee had challenged the protective addition partly sustained

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

section 143(3)/147 of the Income Tax Act, by the DCIT, Circle-01, Jodhpur. 2. The assessee has marched this appeal on the following grounds:- “1.That on the facts and in the circumstances of the case, the Id CIT(A) grossly erred in upholding validity of order passed by the Id AO. 2. That on the facts