CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi

181 ITR 183High Court#3554 most cited

What is CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi authority for?

A party cannot be made to suffer for the mistake of their counsel. This principle is applied to condone delays in filing appeals when the delay is attributable to the counsel's error.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Concord India Insurance Co. Ltd v. Smt. Nirmala Devi · 172 ITR 331(MP) · mistake of counsel · party not suffered for counsel's mistake · condone delay in appeal · bonafide delay · ITAT

Sections most often in play

Section 201(1)Section 201Section 201(1A)Section 12ABSection 80GSection 10ABSection 12AASection 143(3)

Issues it is cited on

section 206c(6)section 206c(6a)section 206c(7)short deduction of tdssection 201(3)section 153(1)(a)tax collected at sourcesection 206csection 206section 201(1)section 153(1)section 10(23c)

Judgments citing CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi

Oriental Bank of Commerce, Churu vs. ITO TDS-3, Jaipur

In the result, the appeal in ITA no

ITA 266/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…8 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Oriental Bank of Commerce, Churu vs. ITO TDS-3, Jaipur

In the result, the appeal in ITA no

ITA 265/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Apr 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…8 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Oriental Bank of Commerce, Churu vs. ITO, TDS (3), Jaipur

In the result, the appeal in ITA no

ITA 264/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Apr 2025AY 2014-15
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Oriental Bank of Commerce, Churu vs. ITO(TDS)-3, Jaipur

In the result, the appeal in ITA no

ITA 263/JPR/2025[2012-13]Status: DisposedITAT Jaipur15 Apr 2025AY 2012-13
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 201Section 201(1)Section 5

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Shree Hanuman Goshala Seva Samiti, Kota vs. CIT(Exemption), Jaipur

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

ITA 954/JPR/2024[2024-25]Status: DisposedITAT Jaipur01 Apr 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12A

…8 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Bg Professional Education Society, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 743/JPR/2024[2024-25]Status: DisposedITAT Jaipur08 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR
Section 10ASection 12ASection 80G

…1 BG Professional Education Society आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 713 & 743/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : B.G. Professional Education Society cuke The CIT (Exemption) Vs. Jaipur 228, City Centre, Sansar Chandra Road, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 7213 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Sh…

Bg Professional Education Society, Jaipur vs. CIT Exemption, Jaipur

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 713/JPR/2024[2024-25]Status: DisposedITAT Jaipur08 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR
Section 10ASection 12ASection 80G

…1 BG Professional Education Society आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 713 & 743/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : B.G. Professional Education Society cuke The CIT (Exemption) Vs. Jaipur 228, City Centre, Sansar Chandra Road, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 7213 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Sh…

Choudhary Construction Co., Goregaon -W vs. Assistant Commissioner of Income Tax, Circle 31(1), Mumbai

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

ITA 4071/MUM/2023[2012-13]Status: DisposedITAT Mumbai13 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy Svs. Acit, Circle – 31(1) Ms. Choudhari Mumbai – 400020. Constructions Co. 151/129, Sidharth Nagar, Road No. 5, Behind Cinemax Cinema, S.V. Road, Goregoan (W), Mumbai – 400062. Pan/Gir No. Aabfc2689N (Applicant) (Respondent)

Section 143Section 145Section 201(1)Section 234BSection 250Section 40Section 40A(3)Section 50C

…rders passed by the revenue authorities i.e Ld.AO as well as Ld.CIT(A) were virtually an ex-parte order in the absence of proper representation and also relied upon the decision in the following case laws: 1. 172 ITR 331 (MP), Mahaveer Prasad Jain Vs. CIT 2. 181 ITR 183 (ALL), Kripa Shankar Vs. CIT 3. 118 ITR 507, concord of India Insurance Co. Ltd Vs. Smt Nrimala Devi & Others 4. 173 ITR 280(BOM) CIT Vs. Smt. K. Sipppy & Ors. 5. 173 ITR 280 (AP), Berulal Tiwari Vs. CIT. 3. On the other hand, the Ld. DR relied upon the orders passed by the revenue authorities. 4. We have heard counsels of both the parties and…

Om Prakash Agrawal HUF, Jaipur vs. ITO Ward 5(1), Jaiupr, Jaipur

ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13
For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 147Section 148Section 234A

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Be Positive Sansthan, Jaipur vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

ITA 126/JPR/2024[2023-24]Status: DisposedITAT Jaipur04 Sept 2024AY 2023-24
For Appellant: Shri Sharwan Kumar Gupta (Adv.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 80G

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Be Positive Sansthan, Jaipur vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

ITA 125/JPR/2024[2023-24]Status: DisposedITAT Jaipur04 Sept 2024AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar Gupta (Adv.)For Respondent: Shri Ajey Malik (CIT) a
Section 12ASection 80G

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. Be Positive Sansthan vs. CIT(E) 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigan…

Mayur Global Private Limited, Jaipur vs. ITO Ward 1(3), Jaipur

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

ITA 906/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Aug 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain (Adv.) &For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 10(34)Section 10(38)Section 14ASection 154Section 234A

…18 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 8. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (3p) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the simi…

Suva Lal Paharia, Jaipur vs. ITO Ward 6(3), Jaipur

ITA 157/JPR/2024[2008-09]Status: DisposedITAT Jaipur24 Jun 2024AY 2008-09
For Appellant: Sh. Shrawan Kumar Gupta (Adv.) &For Respondent: Smt. Monisha Chaudhary (Addl.CIT)
Section 144Section 147Section 5

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR श्री मनीष बोराड, लेखा सदस्य एवं डा० एस. सीतालक्ष्मी, न्यायिक सदस्य के समक्ष BEFORE: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM आयकर अपील सं./ITA No. 157/JPR/2024 निर्धारण वर्ष / Assessment Years : 2008-09 Suva Lal Paharia B-282, Hari Marg, Malviya Nagar, Jaipur. बनाम ITO, Vs. Ward-6(3), Jaipur. प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:ABPPP0913P अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Sh. Shrawan Kumar Gupta (Adv.) & Sh. S.L. Jain (Sr. Adv.) राजस्व की ओरसे /Reven…

Yuwak Sangh, Churu vs. CIT(Exemption), Jaipur

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

ITA 668/JPR/2023[2022-23(NOT APPLICABLE)]Status: DisposedITAT Jaipur09 Apr 2024

Bench: Cit(Exemption), Jaipur For Registration U/ 12Ab On 22.09.2022. The Id. Cit(E) Rejected The Application Of The Assessee On Dt. 23.02.2023 On The Reason

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri Arvind Kumar (CIT)
Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 668/JPR/2023 Yuwak Sangh cuke CIT(Exemption), Rajaldesar Tehsil, Ratangarh, Churu. Vs. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATY0105C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Shrawan Kumar Gupta (Adv.) jktLo dh vksjls@Revenue by: Shri Arvind Kumar (CIT) lquokbZ dh rkjh[k@Date of Hearin…

Rudrax Shine Logistic Private Limited, Bundi vs. ITO Ward Bundi, Bundi

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

ITA 581/JPR/2023[2015-16]Status: DisposedITAT Jaipur20 Dec 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 145(3)Section 234ASection 40Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 581/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rudrax Shine Logistic Private Limited cuke ITO, 62, Charakwara House, Gate No. 3 Vs. Ward, Bundi. Rajast Grah Colony, Nainwa Raod, Bundi. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECR 7538 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shrawan…

Rastogi Segma Furnitech Private Limited, Jaipur vs. ITO Ward 1(2), Jaipur

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

ITA 559/JPR/2023[2017-18]Status: DisposedITAT Jaipur18 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(1)Section 143(1)(a)Section 37

…TR 507. 10. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 11. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when on the sim…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipu

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Shri Gusai Baba Gaushala Samiti, Sikar vs. CIT(E), Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 354/JPR/2023[2023-24]Status: DisposedITAT Jaipur10 Aug 2023AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 354 & 353/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2023-24 Shri Gusai Baba Gaushala Samiti Gothra Tagelan Sikar Samiti, Gothra Tagelan, Sikar 332 023 cuke Vs. The CIT (Exemption) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharvan Gupta, Advocate, Shri Shyam Sunder Goyal, Advocate. jktLo dh vksj ls@Re

For Appellant: Shri Sharvan Gupta, Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 12ASection 80GSection 80G(5)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhixkslkbZ]U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 354 & 353/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2023-24 Shri Gusai Baba Gaushala Samiti cuke The CIT (Exemption) Vs. Gothra Tagelan Sikar Samiti, Gothra Jaipur Tagelan, Sikar 332 023 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharvan Gupta, Advocate &…