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

The appeal of the assessee is allowed

87,21,492/, disallowing the exemption claimed by the appellant of Rs. 1,34,89,828/-, Aggrieved to it. the appellant is in present appeal. I have carefully considered the facts of the case in the light of submission made by the appellant as well as the order u/s. 143(1) of the Act and the applicable law in this

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

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

disallowed and total income will be taxed @ MMR. This is really very unfortunate and unreasonable. (H) Please refer the attached Form-10B FAQ (P.B. No. 17) which are available on department’s official website and can be visited through the given link : https://www.incometax.gov.in/iec/foportal/help/form10bfaq#:~:text=Is%20it%20mandato ry%20to%20file,in%20the%20online%20mode%20only. Your honor will find that Question

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

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

disallowed and total income will be taxed @ MMR. This is really very unfortunate and unreasonable. (H) Please refer the attached Form-10B FAQ (P.B. No. 17) which are available on department’s official website and can be visited through the given link : https://www.incometax.gov.in/iec/foportal/help/form10bfaq#:~:text=Is%20it%20mandato ry%20to%20file,in%20the%20online%20mode%20only. Your honor will find that Question

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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

In the result the appeal of the assessee in ITA No

disallowance of any addition is uncalled for. There is no case of suppression of receipts by showing lesser receipts. Further if the receipts are shown net of discount the same cannot be said to be not verifiable as the same is directly linked to the corresponding receipts. The addition being made only on the basis of suspicion, therefore, we direct

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)

disallowance of TDS credit under section 143(1) by CPC, Bengaluru. 2. In the present appeal Revenue has raised sole ground which read as under: “ Whether on the facts and circumstances of the case, the Ld. CIT(A), NFAC, Delhi was justified in allowing the appeal of assessee, by directing the AO to allow the credit of TDS, amounting

J K CONSTRUCTION COMPANY,BIKANER vs. ACIT, CIRCLE-1, BIKANER

The appeal is partly allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blejk Construction Company Acit Circle 1, Bikaner 304, Royal Plaza, Sansar Chandra Road Jaipur (Raj.) Pan No. Aaefj1676P Assessee By Shri Amit Kothari, Ca (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 17.01.2024 With Respect To Assessment Year 2018- 19 Challenging Therein The Order Of The Cit (A) Sustaining The Trading Addition Amounting To Rs. 22,52,778/- On Estimate Basis.

87,288/- that is amounting to Rs. 1,00,97,457/- because the Assessee had shown a very low net profit of 1.54% and did not produce all the details as sought for by the AO. 5. The Ld. CIT(A) has considered the contentions of the appellant during the appellate proceeding that the AO did not find any defect

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

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

87,100/- is also not sustainable in the hands of the assessee and therefore,\nthe same is directed to be deleted.\nUnder the same facts and circumstances, the Honble ITAT Jodhpur Bench in the case of Suresh\nKumar Sanghvi_v/s DCIT Central Circel-1 Udaipur in ITA No.373/Jodh/2023 dt.\n10.04.2024 has been held that an affidavit is a document

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

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

87,100/- is also not sustainable in the hands of the assessee and therefore,\nthe same is directed to be deleted.\"\nUnder the same facts and circumstances, the Honble ITAT Jodhpur Bench in the case of Suresh\nKumar Sanghvi_v/s DCIT Central Circel-1 Udaipur in ITA No.373/Jodh/2023 dt.\n10.04.2024 has been held that an affidavit is a document

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

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

disallowance of the claim of “Shutdown Wages” for assessment year 2014-15 in the Assessment order passed u/s 144 r.w.s. 147 of Income Tax Act, 1961 while assessing income at Rs. 87,91,790/- on 10.12.2019. 4. Being aggrieved with the assessment order, the appellant has preferred an appeal before the CIT (A) who has upheld the finding