JAIPUR CITY TRANSPORT SERVICES LTD.,JAIPUR vs. ACIT, JAIPUR

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee company for not presenting the appeal within the prescribed time. The explanation of the assessee company therefore becomes relevant to determine whether the same reflects sufficient

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

TDS | 1,44,565 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance\nmade by the AO stood confirmed:-\n\n5\nITA NO.309 & 310/JPR/2025\nRAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR\n\nDisallowance of CSR Expenses\nDisallowance u/s 14A\nRs.1,41,42,000/-\nRs.71,75,575/-\n\nAfter

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

TDS 1,44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR Disallowance of CSR Expenses Rs.1,41,42,000/- Disallowance u/s 14A Rs. 71,75,575/- After the order of Hon’ble ITAT, AO again

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

253 of the Income Tax Act,\n1961 the Assessee was having 60 days time to file an appeal before the\nHon'ble Income Tax Appellate Tribunal against the order of the Ld.\nCIT(A). It is hereby submitted that the Assessee filed an appeal through\nthe online portal of the ITAT on 28.04.2022, which is within the said\ntimeline.\nRight

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under section 253

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under section 253

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under section 253

AEN, RURAL, AVVNL,KISHANGARH vs. DCIT, CPC(TDS), GHAZIABAD

In the result, this appeal filed by the assessee is dismissed as withdrawn

Bench: The Tribunal In Order For Him To Take Appropriate Action Under Vivad Se Vishwas Scheme & It Was Therefore Requested To Consider The Assessee’S Condonation Application.

TDS) 7. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 67 days. There is also no dispute that under section 253

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS was also deducted. After the submission no enquiry was conducted and the issue of additional evidence filed were not discussed with while rendering the finding by the ld. CIT(A). 29 Rajendra Kumar Agrawal vs. ACIT He submitted at page 85 and 86 being the acknowledgement of filling the online application for additional evidence relied upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

253, read with section 153C, of the Income-tax Act, 1961 and rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Appealable orders (Aggrieved person) - Assessment year 2008-09 - Whether rule 27 embodies a fundamental principal that a respondent who may not have been aggrieved by final order of lower authority or court, and therefore

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

In the result, both the appeal of the assessee are allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

253 of the Income Tax Act, 1961 the Assessee was having 60 days time to file an appeal before the Hon'ble Income Tax Appellate Tribunal against the order of the Ld. CIT(A). It is hereby submitted that the Assessee filed an appeal through the online portal of the ITAT on 28.04.2022, which is within the said timeline. Right

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

section 80IA(8) of the Act.\n30.10. Considering that TPO has disputed the Grid rate not to be\nthe market value in terms of provisions of Section 80A(6) of the\nAct, we would like to state here that that unlike Section 80IA(8),\nthe word \"OR\" is missing in provisions of Section 80A(6) of the\nAct

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

TDS)—Accordingly, six months from the end of the month in which the action for imposition of penalty was initiated expired on 30th June, 2010—Hence, the order imposing penalty under s. 271C could have been passed on or before 30th June, 2010— Therefore, order levying penalty under s. 271C passed by the Addl. CIT on 18th

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

253(3), the appeal was to be\nfiled on/before dated 29.09.2024 however, the same has been filed on dated 01.10.2024.\nThus, the appeal was filed with a delay of 2 days.\n2. Reasonable Cause Exist: In this connection, it is humbly submitted that although there\nwas no delay in filing the instant appeal, in as much as the same