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8 results for “penalty u/s 271”+ Deductionclear

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Key Topics

Section 1112Section 12A12Section 194C12Section 271E9Section 270A8Section 143(3)7Section 271(1)(c)6Section 201(1)4Deduction4Addition to Income

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G

deducted from TDS, No further appeal was filed. Therefore, provision of Section 270A of the Act is not applicable here. Penalty provisions have been substantially amended from A.Y. 2017-18 onwards. The said penalty provision u/s 270A is in force to replace section 271

4
TDS4
Penalty3

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

271(1)(c) was concerned and not date on which SCN was issued – Held, yes – Whether, since Assessing Officer initiated penalty proceedings in December, 2008 and six months from end of month in which action of imposition of penalty was initiated expired on 30.06.2009, penalty order passed on 29.09.2009 was barred by limitation – Held, yes [para 12][in favour

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

ITA 113/JODH/2024[2013-14]Status: DisposedITAT Jodhpur24 Mar 2025AY 2013-14

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

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Ajay Malik, CIT DR
Section 10Section 10(20)Section 10(46)Section 11Section 194CSection 201(1)Section 80P

deducted under bonafide belief that the provisions contained u/s 271C are not attracted, no penalty can be levied. 14. Hon’ble Supreme Court in the case of CIT vs. Bank of Nova Scotia 380 ITR 550 upheld the findings returned by the tribunal that, “if there is no contumacious conduct of the assessee, penalty u/s 271C cannot be levied.” Operative

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

ITA 114/JODH/2024[2014-15]Status: DisposedITAT Jodhpur24 Mar 2025AY 2014-15

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Ajay Malik, CIT DR
Section 10Section 10(20)Section 10(46)Section 11Section 194CSection 201(1)Section 80P

deducted under bonafide belief that the provisions contained u/s 271C are not attracted, no penalty can be levied. 14. Hon’ble Supreme Court in the case of CIT vs. Bank of Nova Scotia 380 ITR 550 upheld the findings returned by the tribunal that, “if there is no contumacious conduct of the assessee, penalty u/s 271C cannot be levied.” Operative

M/S. THE CENTRAL COOPERATIVE BANK LTD. ,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, the appeal filed by the assessee is allowed

ITA 93/JODH/2018[2014-15]Status: DisposedITAT Jodhpur11 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotem/S.The Central Vs. The Acit, Circle Cooperative Bank Ltd., Bhilwara. Mahendra Gargieya & Rajasthan. Associates, Adv , No537-538,5Thfloor, Mahimatrinity, New Sanganer Road, Jaipur – 302019, Rajasthan. Pan/Gir No. : Aaaat8126B Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 11.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals), Ajmer Passed U/S 271(1)(C) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: M/S. The Central Cooperative Bank Ltd.,Bhilwara. 1.The Impugned Penalty Order U/S 271(1)(C) Of The Act Dated 18.05.2017 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same Kindly Be Quashed.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT -DR
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Act with reference to the deduction claimed on account of Provision of Income

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

ITA 294/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

deduction as per sec. 80G. The grounds raised in this regard are allowed. 04. The next ground raised by the appellant is regarding charging of interest u/s 234B of the Act. This ground being consequential in nature, the AO is directed to give effect to this order and charge interest as per law. This ground is treated as allowed

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

deduction as per sec. 80G. The grounds raised in this regard are allowed. 04. The next ground raised by the appellant is regarding charging of interest u/s 234B of the Act. This ground being consequential in nature, the AO is directed to give effect to this order and charge interest as per law. This ground is treated as allowed

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

271(1)(C) 9.1 The initiation of penalty is not appealable. The ground of appeal is therefore dismissed as not maintainable. In the result appeal is partly allowed. (Vandana Verma) Commissioner of Income Tax (Appeals-2) Udaipur ITA No. 10181/2018-19 Α.Υ. 2016-17 Date:22:07:2019 Copy to the 1. The Director General of Income Tax (Inv.), Rajasthan