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

5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies. These amendments will take effect from 1st April

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

5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies. These amendments will take effect from 1st April

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

In the result, appeal of the assessee is allowed

disallowance under section 14A, it is not material that have earned such exempt income during the financial year under consideration, should have earned such exempt income during the financial year under consideration. 5. The above position is further substantiated by the language used in Rule8D(2

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

5-11), held that: "Section 263, read with section 147, of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - Assessment year 2004-05 - Whether where an assessment has been reopened under section 147 in relation to a particular ground or in relation to certain specified grounds and subsequent to passing of order of reassessment, jurisdiction

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI, J (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 56(2)(viib) of the I. T. Act is clearly applicable to the appellant's case. In the written submission, it is submitted by the appellant that the consideration received of Rs. 17,00,000/- being the face value of equity shares cannot be added u/s. 56(2)(viib) of the I. T. Act. This contention raised

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

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

disallowance made by CPC under section 143(1) is not sustainable. 5.2 Therefore, we hold that the assessee is eligible for exemption under section 11 of the Act. The appeal is allowed and the Assessing Officer is directed to grant the relief accordingly. 6. In the result, appeal of the Assessee is allowed. (Order pronounced in the open Court

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

In the result, appeal of the assessee is allowed

2(24)(x) after the prescribed time under relevant PF Act. Submissions (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

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

5 of the order) (c) The assessee failed to file electronically the audit report in prescribed format, therefore, exemption claimed u/s 11 and 12 of the Act is disallowed.(Para 5.3 of the order) (d) The assessee trust has contravened the provisions of section 11(2

INCOME TAX OFFICER, WARD-1, BHILWARA, SHASTRI NAGAR, BHILWARA vs. BHILWARA ZILA DUGDH UTPADAK SAHKARI SANG LIMITED, AJMER ROAD, BHILWARA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative society agricultural land and rural development bank. Accordingly, the AO has disallowed exemption claimed u/s 80P (2)(d) of the Act. 3. In appeal, the ld. CIT (A) has deleted the addition vide para 5

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

2. Without Prejudice to above- That on the facts & circumstances of the case as well as in the law the proceeding initiated under section 147 read with section 148 is bad in law having regard to the facts of the case, written submission and position of law. 3. That the Ld. CIT(A) legally erred in confirming the addition

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before

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.

2) of the IT Act, 1961 was issued on 24.9.2018 which stands served upon the assessee as per record. In response to the statutory notices, the assessee furnished written submissions and required information and documents through e-proceedings. Further, the ld. A/R of the assessee attended the proceedings and produced books of account consisting of cash book, ledger, donation receipts

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

ACIT, CIRCLE, BHILWARA vs. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA

In the result the ground No

disallowance of deduction claimed u/s 80P(2)(d) of the Act amount to Rs. 2,23,46,187/- was deleted. The issue before us is that whether the assessee being co-operative society be denied benefit of section 80P(2)(d) of the Act on interest received from another co- operative society engaged in banking activities. The similar issue

M/S. BHARAT CERA GLASS LIMITED,BHILWARA vs. ITO, WARD-3, BHILWARA

In the result, both the grounds of appeal raised by the assessee are dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 M/S Bharat Cera Glass Limited, Income Tax Officer, 1-B-24, Shashtri Nagar, Vs Ward-3, Bhilwara Bhilwara Pan: Aaecb4366K Appellant / Assessee Respondent / Revenue

section 143(3) of the Act for A.Y. 2013-14. The assessee has raised the following grounds of appeal:- “Under the facts of the circumstances of the case the Ld. CIT(A) has erred in confirming the following issues / additions. (A) Restricting disallowing a sum of Rs. 20,000/- for administrative nature. (B) Disallowances / Addition

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

2. That on the facts and in the circumstances of the case, the ld. CIT(A) 1, Jodhpur erred in sustaining disallowance of Rs.56,70,000/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against