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 of deduction claimed on account of delayed payment of employees’ contribution towards Provident Fund(PF) and Employees State Insurance (ESI), while processing the returns of income under section 143(1) of the Income-tax Act, 1961. 3

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

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

In the result, appeals of the Revenue are dismissed

disallowed and added to the total income of the assessee. The ld. A/R placing reliance on the various judicial pronouncement submitted that no addition can be made either under section 41(1) or under section 68 of the Act as the AO himself did not specify the section under which he intended to make the addition. The ld. A/R further

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

In the result, appeal of the assessee is allowed

1). The Finance Act, 2006 has introduced w.e.f. 1.4.2007, sub section (2) and sub section (3) of section 14A. The sub section (2) of Section 14A basically lays down the manner in which the disallowance

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

3) contained in rule 6DD of IT Rules, 1962. The circular No 220 is responded hereunder for ready reference 383. Circumstances when Income-tax Officer can relax requirement of making payments in excess of Rs. 2,500 by crossed cheques under clause (j) of rule 6DD 1. Clause (j ) of rule 6DD provides that no disallowance under section

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

1. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in upholding the legality & validity of order passed by the Ld AO. 2. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in not appreciating the apparent & real facts of the case in right

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). 3

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). 3

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)

3 below Section 80G, excluded only those entities whose purpose wholly or substantially wasreligious in nature. The entities having mixed charitable and religious purpose were not excluded. We also submit that the Assessing Officer’s interpretation that the registration under Section 80G was available only to institutions existing solely for charitable purpose was misplaced. Please refer to Section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

3. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining disallowance of Rs. 38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section

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

In the result, appeal of the assessee is allowed

1) Disallowance under section 14A of the I T Act: (i) With regard to your honor’s invoking revisionary jurisdiction u/s 263 of the I.T. Act, we humbly submit that your honor has duly accepted and stated that AO has made a query with reference to section 14A r.w.r 8D during assessment u/s 143(3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR, JODHPUR vs. SUNCITY METALS AND TUBES PVT. LTD., JODHPUR

In the result, the revenue appeal is dismissed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, Hon'Ble

3 to Section 32(1) of the Income Tax Act, 1961, and is therefore eligible for depreciation. The appellant, however, argued that the provisions of Section 49 of the Act should apply, particularly highlighting the definition of "cost of acquisition" in Section 55(2) and relying on Section 49(1)(e). However, the court emphasized that Section 47 excludes

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 on loss of sale of fixed asset of INR 2,96,322/-, disallowance on prior period expenses of INR 10,84,776/- and gratuity expenses

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

The appeal of the assessee is allowed

disallowing exemption claimed under section 11 which resulted in a demand to be payable by the taxpayer amount of Rs. 13489828. During the course of appellate proceedings, the appellant has submitted that appellant is registered u/s. 12A and 80G by the Commissioner as it is engaged in imparting education and running various education institutions. The appellant had not filed return