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 does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

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

In the result, appeal of the assessee is allowed

section 43(b) of The Income Tax Act for such disallowances are applicable from the Assessment Year 2021- 22 and onwards. 4. That on the facts and in the circumstances of the case the order passed u/s 263 of the IT Act is bad in law and, void ab-initio and deserves to be annulled as the same is based

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

Section 11 and 12 of the Act to the assessee but at the same time, failed to tax the surplus income of Rs. 1,46,35,981/- and disallow

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

disallowed? In due course of the assessment proceedings at various stages the assessee’s A/R vide his detailed reply quoting various judicial pronouncements. The relevant portions of the submission of the A/R in regard to all the above three points are re- produced hereunder in order to testify his submission critically: 1&2 In the matter of three separate audits

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

In the result the appeal of the assessee in ITA No

35,79,859/- disallowed by the AO is confirmed and the Ground of Appeal No. 4 is accordingly treated as dismissed.” 7.2 On the issue the bench noted that the year under consideration is completed assessment. An addition is made on the expenditure Mewar Hospital Pvt. Ltd. vs. ACIT which are de hors the seized material and part of regular

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

The appeal of the assessee is allowed

disallowing the expenditure claimed by the assessee as a trust that too without considering audit report filed in form No.10B. 7. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust

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

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

section 12 of the Act by rejecting such condonation application but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground

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

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

section 12 of the Act by rejecting such condonation application but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

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

35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise by AO; (v) Section 73: auditor’s duty/qualified remarks noted by AO. B. Alleged violations of assessee’s bye-laws (i) Definition of “member”/“co-operative society” excludes multi-state society; admission

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

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

35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise by AO; (v) Section 73: auditor’s duty/qualified remarks noted by AO. B. Alleged violations of assessee’s bye-laws (i) Definition of “member”/“co-operative society” excludes multi-state society; admission