RAJENDRA AND URSULA JOSHI CHARITABLE TRUST,JAIPUR vs. ITO EXEMPTION, WARD-1, JAIPUR
Facts
The assessee filed an appeal against the order of the Ld. CIT(E) dated 27.02.2023 passed under section 80G of the Income Tax Act, 1961. The appeal was filed with a delay of 283 days.
Held
The Bench noted that the reason provided for the delay in filing the appeal, which involved legal advice and technical glitches, lacked merit and was dismissed. Subsequently, the assessee's authorized representative applied for the withdrawal of the appeal, to which the DR had no objection.
Key Issues
Whether the delay in filing the appeal is condonable and whether the appeal can be withdrawn.
Sections Cited
80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & DR. DIPAK P. RIPOTE, AM vk;dj vihy la-@ITA No. 109/JPR/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l- lhrky{eh] U;kf;d lnL; ,oa MkWa- nhid ih-fjiksVs] ys[kk lnL; ds le{k BEFORE DR. S. SEETHALAKSHMI, JM & DR. DIPAK P. RIPOTE, AM vk;dj vihy la-@ITA No. 109/JPR/2024 Rajendra and Ursula Joshi Charitable cuke The ITO Exemption, Trust Vs. Ward-1, Anchor Mall, 3rd Floor Ajmer Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTR8067J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Rajat Choudhary, Adv. ( V.C.) jktLo dh vksj ls@Revenue by : Shri Ajay Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 23/07/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 24/07/2024
vkns'k@ORDER
PER: DR. S. SEETHALAKSHMI, J.M.
This is an appeal filed by the assessee against orders of the Learned Commissioner of Income Tax (Exemption), Jaipur [herein after referred to as “Ld.CIT(E)] dated 27.02.2023 passed under section 80G of the Income Tax Act, 1961.
2 ITA No. 109/JPR/2024 Rajendra and Ursula Joshi Charitable Trust 2.1 At the outset of hearing, the Bench observed that there is delay of 283 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an affidavit giving the following reason for such delay:-
“7. That the delay in filing appeal before Hon’ble ITAT, jaipur Bench was due to time taken in process of legal advise taken for re-apply & technical glitches on the Income Tax Portal and the same is considered as reasonable cause for delay in appeal filing before Hon’ble ITAT, jaipur bench.”
2.2 The Bench noted that the submission as raised by the assessee in its affidavit has no merit and the same is dismissed. 3. As regards the appeal of the assessee, the Bench noted that Ld. AR of the assessee vide his application dated 23.07.2024 prayed for withdrawal of the appeal for which ld. DR has not objection. Hence, the Bench allow the assessee to withdraw the appeal. In the result, the appeal of the assessee is dismissed as withdrawn as pronounced in the open court on 24/07/2024.
Sd/- Sd/- ¼ZMkWa- nhid ih-fjiksVs½ ¼MkWa-,l-lhrky{eh½ (Dr. Dipak P. Ripote ) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24/07/2024 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
3 ITA No. 109/JPR/2024 Rajendra and Ursula Joshi Charitable Trust The Appellant- Rajendra and Ursula Joshi Charitable, jaipur. 1. 2. izR;FkhZ@ The Respondent- ITO(E), Ward-1, Jaipur. 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File ITA No. 109/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत
