SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

section 271(1)(c) is made by the assessee. Thus, ld. DR heavily relied upon the finding recorded in the penalty order and prayed to sustain the same. 8. We have heard the rival contentions, perused the material placed on record and gone through the various judicial precedent cited by both the parties to drive home to their respective contentions

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

11 ITA 87/Jodh/2019_ Vamita Singh Vs ITO 12. In our view, Section 273B of the Act clearly provides, inter alia, that penalty U/s 271(1)(b) of the Act need not be imposed, if it is proved that there was a ‘reasonable cause’ for the said failure of the assessee to comply with the provisions of Section 271

M/S. BANARSI MARBLE STONE PRIVATE LIMITED,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Assessing Officer under Section 274 read with Section 271(l)(c) of the Income Tax Act, 1961 (for short 'the Act') to be bad in law as it did not specify which limb of Section 271(l)(c) of the Act, the penalty

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

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

3) without giving benefit of sec. 12A. The Assessing Officer stated that the assessee neither the got approval u/s 12AA of the Act during the relevant A.Y nor any assessment proceedings was pending during the date of registration u/s 12AA of the Act. Hence, the assessee trust is not entitled to benefit of sec. 11&12 and the claim

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

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

3) without giving benefit of sec. 12A. The Assessing Officer stated that the assessee neither the got approval u/s 12AA of the Act during the relevant A.Y nor any assessment proceedings was pending during the date of registration u/s 12AA of the Act. Hence, the assessee trust is not entitled to benefit of sec. 11&12 and the claim

SHRINATH PRODUCTS,UDAIPUR vs. ITO, WARD-2, RAJSAMAND

In the result, the appeal filed by the assesse is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotem/S Shrinath Products Vs. Ito. Ward 1(1), A.M.Mehta & Co, Udaipur, 6-B, Bapu Bazar, Rajasthan. Udaipur.-313001, Rajasthan. Pan/Gir No. : Aaqfs9840Q Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair. Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 07.08.2023 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)(Cit(A)-1,Udaipur Passed U/S 250 Of The Income Tax (Act), 1961. The Assessee Has Raised The Following Grounds Of Appeal.

section 144 of the Act and passed the order u/s 144 r.w. 147 of the Act. The Ld.DR supported the order of the CIT(A). 6. We heard the Ld. DR submissions and perused the material available on record. The assessee has raised the grounds of appeal challenging the levy of penalty u/s 271

VIKRAM ANJANA,PRATAPGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Sainishri Vikram Anjana, Vs The Acit, Vill - Kesunda, Circle-Chittorgarh Tehsil Chhotisadri, Pratapgarh (Raj.) 312604

3) of the Act on 12.12.2008. 4. Being aggrieved, the assessee carried the matter to the Ld. CIT(A) who allowed part relief and upheld the addition of Rs. 1,10,895/-. 5. Thereafter, the Assessing Officer initiated penalty proceedings and levied the penalty of Rs. 37,350/- u/s 271 (1) (c) of the Act. 6. Being aggrieved, the assessee

SMT. BHAWANA NAGORI,BHILWARA. vs. ITO, WARD-5, BHILWARA

In the result, appeal of the Assessee is allowed

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.

3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Assessing Officer under Section 274 read with Section 271(l)(c) of the Income Tax Act, 1961 (for short 'the Act') to be bad in law as it did not specify which limb of Section 271(l)(c) of the Act, the penalty

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

11 Total Income Rs.32,16,825 R/o Rs. 32,16,830 Assessed total income at Rs. 32,16,830/-. ITNS-150 which is part of this order and challan are enclosed with this order. Penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961 is initiated for furnishing inaccurate particulars of income. Penalty proceedings u/s 271

SHRI THAKUR CHAPLOT,RAJSAMAND vs. ACIT CIRCLE-2, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Thakur Chaplot Vs Assistant Commissioner Of Pan: Aappc9323H Income-Tax, Circle-2, C/O Rajendra Jain, Advocate, Udaipur, Rajasthan, Kar 106, Akshay Deep Complex, Bhawan, Sub-City 5Th B Road,Sardrpura, Centre,Saveena,Udaipur Jodhpur (Raj)-313001. (Appellant) (Respondent)

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

SHRI SHIV SINGH CHOUHAN,RAJSAMAND vs. ACIT, CIRCLE-2,, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Shiv Singh Chouhan Vs Assistant Commissioner Of C/O Rajendra Jain, Advocate, Income-Tax, Circle-2, 106, Akshay Deep Complex, Udaipur, Rajasthan 5Th B Road, Sardarpura, Jodhpur (Pan: Cifps9604M) (Appellant) (Respondent)

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

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

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.

3 7. During the course of hearing the Ld. DR stated that the order passed by the Ld. CIT(A) , after relying upon the decision of the Coordinate Bench in the case of ITO, TDS Ajmer vs. Divisional Forest Officer, Ajmer (ITA No. 358- 360/JP/2023) ,is not in accordance with law as the revenue is appeal against that order

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

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

3 7. During the course of hearing the Ld. DR stated that the order passed by the Ld. CIT(A) , after relying upon the decision of the Coordinate Bench in the case of ITO, TDS Ajmer vs. Divisional Forest Officer, Ajmer (ITA No. 358- 360/JP/2023) ,is not in accordance with law as the revenue is appeal against that order

SHRI SARAFRAJ AHMED ,UDAIPUR vs. ITO, WARD-1(4), UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Sarfaraj Ahmed Vs Income-Tax Officer, Ward- Pan: Afypa8123R 1(4), Udaipur, Rajasthan- C/O Shrawan Kumar Gupta, 313001. Advocate, 416, Surya Chamber Radio Market, Nehru Bazar, Jaipur. (Appellant) (Respondent)

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

CHANDAN SINGH,POKRAN vs. ITO,, JAISALMER

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

sections. This ground of appeal is accordingly dismissed Ground No.6 Initiation of penalty proceedings 12 In this ground of appeal, the assessee has disputed the action of the AO in initiating penalty proceedings u/s 271(1)(c) of the Act. This ground of appeal does not have any merit, as no prejudice is caused to the assessee on mere initiation

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

In the result, the appeal of the revenue is dismissed

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

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

SHRI PRAKASH MODI,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteprakash Chand Modi Vs. Acit, Cir-1, D-128, Shastrinagar, Jodhpur, Jodhpur-342003, Rajasthan. Rajasthan. Rpan/Gir No. : Adqpm6554J Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

section 271(1)(b) amounting Rs 10,000 which is bad in law and bad on facts. Prakash Chand Modi. Jodhpur. 4 The appellant craves leave to add, alter, amend or vary from the above the above grounds of appeal at or before the time of hearing. 2. The brief facts of the case are that the assessee was issued

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

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

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief