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

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

1,04,61,003/- on total sales of Rs 2,35,17,410/-. As such the net profit disclosed on eligible business u/s 801A was 44.25% whereas the NP rate of non-eligible business was only 9.75%. The intention was basically to ascertain and examine as to whether the claim u/s 80IA was legally correct and as to whether

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)

35 “…..…………….. we are of the clear opinion that the assessee certainly is a religious and charitable trust, hence, the assessee rightly and legitimately claimed an entitlement under sub-section 2(b) of Section 115BBC of the Act. Such entitlement of the assessee is rightly recognized by the CIT (A) and the Tribunal. (Refer page no.148 of paper book) Application

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

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

35 before National Faceless Appeal Centre (NFAC) which was also got rejected and now the appellant-trust is in appeal before your Honors . Since, the Intimation u/s 143(1) was not available with the appellant and on the portal also (screen shot enclosed) and till now , also appellant-trust is not able to download the Intimation u/s 143(1) from

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

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

35 before National Faceless Appeal Centre (NFAC) which was also got rejected and now the appellant-trust is in appeal before your Honors . Since, the Intimation u/s 143(1) was not available with the appellant and on the portal also (screen shot enclosed) and till now , also appellant-trust is not able to download the Intimation u/s 143(1) from

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

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

In the result, appeal of the assessee is allowed

1)(va) and 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

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

35]. 3] That on 27.03.2017, CPC had processed the return of income u/s 143(1) of the Act and disallowed the amount accumulated and set apart u/s 11(2) of the Act for non-filing of Form 10 within due date u/s 139(1) of the Act. 4] That during the year under consideration the appellant had accumulated

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

section 36(1)(iii) of the Act. I do not find any reason whatsoever in nature to interfere with the observation and findings of the Ld. Assessing Officer in regard to the disallowance of Interest expenditure u/s. 36(1)(iii) of the Act of Rs. 1,18,90,400/-.No interference in AO's Order is called for. The addition

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

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

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