SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

MITHLESH BAI,THROUGH T/H SHRI RUDRAPRATAP SINGH LODHI,ASHOKNAGAR vs. ITO , ASHOKNAGAR

Appeal is dismissed as premature at\nthis stage in above terms, subject to all just exceptions

delay of 8 days, which was condoned.", "held": "The Tribunal held that the appellant failed to prove he met the statutory conditions of a 'legal representative' as defined by law, specifically under Section 2(29) of the Act and Section 2(11) of the Code of Civil Procedure, 1908. He neither demonstrated representation of the deceased's estate

LATE SHRI DAMODAR SINGH THROUGH LEGAL HEIR KRISHNAPAL,AGRA vs. PRABHAKAR, AGRA

Appeal is dismissed as premature at\nthis stage in above terms, subject to all just exceptions

section 143(3) r.w.s. 147\nof the Income-tax Act, 1961 (hereinafter referred to as ‘the Act').\nITA No.120/Agr/2024\n2.\nCase called twice. None appears at the appellant's behest. It\nis accordingly proceeded ex-parte.\n3. The delay of 3 days in filing the assessee's instant appeal\nstands condoned as per her contentions/averments explaining\nreasonable cause on account

DILIP KUMAR AGARWAL LEGAL HEIR OF SUSHILA DEVI AGARWAL,VIBHAV NAGAR, AGRA vs. INCOME TAX OFFICER, WARD-1(1)(5), AGRA, AGRA

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

section 147 r.w.s. 144 and 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. 2. Heard both the parties. Case files perused. 3. The delay of 48 days in filing the assessee’s instant appeals stands condoned as per her contentions/averments explaining reasonable cause on account of the situation beyond her control

MITHLA YADAV L/H OF LATE GYAN SINGH YADAV,GWALIOR vs. ITO 3(1), GWALIOR

Appeal stand dismissed in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 412/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) Smt. Mithla Yadav Income-Tax Officer, बनाम/ (L/H Of Late Shri Gyan Singh Yadav) Ward 3(1), Gwalior. 67, Kaulonipura, Vs. Preetam Singh Ghas Mandi, Gwalior. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afbpy-6128-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava, - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Appellant Herein Smt. Mithla Yadav Has Filed The Instant Appeal Against An Order Of Ld. Cit(A), Nfac Dated 21-06-2023 Confirming Assessment Order Dated 19-11-2018 As Passed By Ld. Ao Assessing Total Income Of Rs.107.01 Lacs. The Registry Has Noted Delay Of 31 Days In The Appeal Which Stand Condoned. 2. It Emerges During The Course Of Hearing By Revenue That The Appellant Smt. Mithla Yadav Has Claimed Herself To Be The Legal Representative Of The Deceased Late Shri Gyan Singh Yadav Who Is Stated To Have Left For His Heavenly Abode. The Ld. Sr. Dr Submits That Neither She Has Proved Herself As The Legal Representative As Per Section 2(29) Of Income Tax Act R.W.S 2(11) Of Code Of Civil Procedure, 1908 Nor

delay of 31 days in the appeal which stand condoned. 2. It emerges during the course of hearing by revenue that the appellant Smt. Mithla Yadav has claimed herself to be the legal representative of the deceased Late Shri Gyan Singh Yadav who is stated to have left for his heavenly abode. The Ld. Sr. DR submits that neither