M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The issue involved in the instant appeals relates to the deposit of employees’ contributions qua ESI & PF after the due date as prescribed in the relevant Acts, however, before the due date of filing of return of income u/s.139(1) of the Act, resulting into making

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The issue involved in the instant appeals relates to the deposit of employees’ contributions qua ESI & PF after the due date as prescribed in the relevant Acts, however, before the due date of filing of return of income u/s.139(1) of the Act, resulting into making

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)

250 of the I.T. Act, 1961, for the assessment year 2017-18. The assessee has raised the following grounds of appeal :- 1. That the ld. CIT Appeals has grossly erred in treating the donations received to the tune of Rs. 1,14,06,043/- as revenue instead of corpus and in treating the donations out of the same

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

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

disallowing expenditure of Rs. 1,05,26,665/- for not uploading Form-10B (Audit Report) online before the due date due to technical glitches and practical problems on the Income Tax Portal and It is impossible to pay such a huge demand by the assessee-trust which has been badly hit during the covid (corono) period and facing genuine financial

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

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

disallowing expenditure of Rs. 1,05,26,665/- for not uploading Form-10B (Audit Report) online before the due date due to technical glitches and practical problems on the Income Tax Portal and It is impossible to pay such a huge demand by the assessee-trust which has been badly hit during the covid (corono) period and facing genuine financial

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

250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2018-19, date of order 29/03/2024. The impugned order emanated from the order of the Ld.CPC, Bengaluru (in short, “the CPC”) passed under section 143(1) of the Act, date of order 31/05/2019. 2. The appeal was filed with a delay of 120 days. The assessee

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

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)’]

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2014-15 to 2016-17. The impugned order was emanated from the order of the ld. Income Tax Officer, (Exemptions), Udaipur, (in brevity the AO) order passed u/s 143(3) of the Act. 2. At the outset, all the appeals are common and have a same

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)’]

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2014-15 to 2016-17. The impugned order was emanated from the order of the ld. Income Tax Officer, (Exemptions), Udaipur, (in brevity the AO) order passed u/s 143(3) of the Act. 2. At the outset, all the appeals are common and have a same

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)’]

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2014-15 to 2016-17. The impugned order was emanated from the order of the ld. Income Tax Officer, (Exemptions), Udaipur, (in brevity the AO) order passed u/s 143(3) of the Act. 2. At the outset, all the appeals are common and have a same

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.

250 of the Income Tax Act, 1961 for the AY 17-18 is bad in law and on the facts. 2. The CIT (Appeal) has wrongly countenanced to the arbitrary finding recorded in the assessment order by the Assessing Officer in facts and circumstances of the case. Therefore computing the income of the trust at Rs. 1,92,751/- instead

ANIL KUMAR NUWAL,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C.Sharma & Shri Sandeep Gosainanil Kumar Nuwal, Vs A.C.I.T., 9, Main Sector, Shastri Circle- Bhilwara. Nagar, Bhilwara, Rajasthan- 311001. (Appellant) (Respondent) Pan: Aavpn 4375 L

250/- and agriculture income of Rs. 25,350/-. The case was selected for limited scrutiny through CASS and after issuance of notice and reply of the assessee, the A.O. passed order U/s 143(3) of the Income Tax Act, 1961 (in short, the Act) on 16/12/2018 whereby making various additions/disallowances under various heads including disallowance

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

In the result, the appeal of the assessee is allowed

250 of the Act, dated 29.07.2021 along- with a questionnaire as below, "1. You have claimed that you have paid interest of Rs 2,07,881/- Naval Kishore Daga vs. DCIT Please explain how the loan raised were utilised to earn the interest income which you have earned and therefore why deduction of such interest paid should be allowed

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

250 of the I.T. Act, 1961, for the assessment year 2014-15. 2. The assessee has raised the following grounds of appeal :- 1. That on the facts and circumstances of the case, the ld. CIT (A) erred in confirming the AO's order dated 28.12.2017 passed for the AY 2014-15 u/s 153A r.w.s. 143(3) of the Act without

M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER

In the result, appeal of the assessee is partly allowed

section 250(6) of the Act, it is the duty of the Commissioner (Appeals) to state a point in dispute, record the reasons and pass a speaking order. The Hon'ble Supreme Court in the case of Kranti Associates Pvt. Ltd. v. Masood Ahmed Khan (2010) 9 SCC 49% and Canara Bank v. V. K. Awasthy

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

1, 6 & 7 are general in nature and hence, not adjudicated. 8. Ground no.2 to 4 are relating to treating the income from capital gains offered as income from business and disallowing the deductions/exemptions claimed u/s.54F/54EC of the Act. one of these grounds is also in respect of disallowance of part of the expenditure on construction for non production

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 UDAIPUR, UDAIPUR vs. RAVI INFRABUILD PROJECTS LIMITED, UDAIPUR

In the result, the appeal is allowed for statistical purposes

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

250 of the Income-tax Act, 1961, for the Assessment Year 2023-24, whereby relief was granted to the assessee in respect of the disallowance of TDS credit under section 143(1

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

250 of the I.T. Act, 1961, for the assessment year 2013-14. The assessee has raised the following grounds of appeal :- “1.The CIT (A) erred in dismissing the appeal of the assessee without considering the grounds of the assessee regarding reopening of assessment. 2. The CIT (A) erred in dismissing the appeal of the assessee without discussing and considering