ITAT Jodhpur Judgments — May 2026

SUBHASH KUMAR KUMAWAT,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 960/JODH/2025[2021-22]Status: Disposed7 May 2026AY 2021-22Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

RADHEY SHYAM SUTHAR,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 952/JODH/2025[2021-22]Status: Disposed7 May 2026AY 2021-22Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

LILESHWAR BISSA,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 953/JODH/2025[2023-24]Status: Disposed7 May 2026AY 2023-24Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

PUNAM CHAND DAMMANI,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 954/JODH/2025[2020-21]Status: Disposed7 May 2026AY 2020-21Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

PUNAM CHAND DAMMANI,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 955/JODH/2025[2021-22]Status: Disposed7 May 2026AY 2021-22Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

RAJA RAM CHAYAL,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 956/JODH/2025[2020-21]Status: Disposed7 May 2026AY 2020-21Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

MUKESH KUMAR MODI,JODHPUR vs DCIT CENTRAL CIRCLE-1, JODHPUR

ITA 865/JODH/2025[2010-11]Status: Disposed7 May 2026AY 2010-11Remanded

The Tribunal held that the husband's judicial custody constituted a sufficient cause for the delay in filing the appeals. The Tribunal condoned the delay and restored the matters to the CIT(A) for adjudication on merits.

DAKSHA KUMARI JAIN,JODHPUR vs DCIT CENTRAL CIRCLE-1, JODHPUR

ITA 866/JODH/2025[2009-10]Status: Disposed7 May 2026AY 2009-10Remanded

The Tribunal held that the husband's judicial custody constituted a sufficient cause for the delay in filing the appeals. The Tribunal condoned the delay and restored the matters to the CIT(A) for adjudication on merits.

RAJA RAM CHAYAL,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 957/JODH/2025[2021-22]Status: Disposed7 May 2026AY 2021-22Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

SUBHASH KUMAR KUMAWAT,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 958/JODH/2025[2020-21]Status: Disposed7 May 2026AY 2020-21Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

SUBHASH KUMAR KUMAWAT,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 961/JODH/2025[2021-22]Status: Disposed7 May 2026AY 2021-22Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

NEHA MODI,JODHPUR vs DCIT CENTRAL CIRCLE-1, JODHPUR

ITA 864/JODH/2025[2018-19]Status: Disposed7 May 2026AY 2018-19Remanded

The Tribunal held that the husband's judicial custody constituted a sufficient cause for the delay in filing the appeals. The Tribunal condoned the delay and restored the matters to the CIT(A) for adjudication on merits.

DAKSHA KUMARI JAIN,JODHPUR vs DCIT, CENTRAL CIRCLE-1, JODHPUR

ITA 867/JODH/2025[2016-17]Status: Disposed7 May 2026AY 2016-17Remanded

The Tribunal held that the husband's judicial custody constituted a sufficient cause for the delay in filing the appeals. The Tribunal condoned the delay and restored the matters to the CIT(A) for adjudication on merits.

DAKSHA KUMARI JAIN,JODHPUR vs DCIT CENTRAL CIRCLE-1, JODHPUR

ITA 868/JODH/2025[2019-20]Status: Disposed7 May 2026AY 2019-20Remanded

The Tribunal held that the husband's judicial custody constituted a sufficient cause for the delay in filing the appeals. The Tribunal condoned the delay and restored the matters to the CIT(A) for adjudication on merits.

RADHEY SHYAM SUTHAR,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 951/JODH/2025[2020-21]Status: Disposed7 May 2026AY 2020-21Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

SUBHASH KUMAR KUMAWAT,BIKANER vs DCIT CENTRAL CIRCLE, BIKANER

ITA 959/JODH/2025[2020-21]Status: Disposed7 May 2026AY 2020-21Allowed

The Tribunal held that when an assessment is completed under Section 143(3) after considering the assessee's detailed submissions, it implies that the AO has condoned the earlier non-compliance. Therefore, the penalty levied under Section 272A(1)(d) for initial non-compliance is not sustainable.

CULTIVATOR RESEARCH FOUNDATION,JODHPUR vs CIT EXEMPTION, JAIPUR, JAIPUR

ITA 548/JODH/2024[NOT APPLICABLE]Status: Heard6 May 2026Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

JYOTIRMAYA GOMRIT SEVA SANSTHAN ,PALI vs CIT (E) , JAIPUR

ITA 844/JODH/2025[N/A]Status: Disposed5 May 2026Remanded

The Tribunal directed the CIT(E) to re-examine the assessee's application for registration under Section 12AB and approval under Section 80G afresh. This re-examination is to be done after the assessee removes deficiencies in Form 10AB and justifies the genuineness of its activities.

JYOTIRMAYA GOMRIT SEVA SANSTHAN,PALI vs CIT (E), JAIPUR

ITA 843/JODH/2025[N/A]Status: Disposed5 May 2026Remanded

The Tribunal directed the CIT(E) to re-examine the assessee's application for registration under Section 12AB and approval under Section 80G afresh. This re-examination is to be done after the assessee removes deficiencies in Form 10AB and justifies the genuineness of its activities.

MADAN LAL JAIN,JODHPUR vs ITO WARD-3(1), JODHPUR

ITA 783/JODH/2025[2018-19]Status: Disposed5 May 2026AY 2018-19Allowed

The Tribunal held that the assessee had provided documentary evidence of the property's purchase from prior years and that the gift was a natural transaction between father and son. The addition made by the AO and confirmed by the CIT(A) was deemed perverse.