RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

delay in filing of the present appeal of 476 days is therefore condoned. 21. Taking up now the appeal of the assessee, the grounds raised by the assessee read as under:- “Leave Encashment Fully Exempted 1. Any payment received by an employee of the Central Govt. OR a State Govt. as the cash equivalent of the leave salary in respect

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

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

section 139- which needs to be interpreted in wider connotation) and thus delay in filing of Audit Report is condoned by CBDT Circular; - Assessee is holding valid registration certificate u/s 12AA, and there is no allegation of any violation of conditions enumerated u/s 12AA(3), therefore assessee is eligible for claiming exemption u/s 11. - Assessee, during assessment proceedings itself filed

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

10 along with return of income. The id CIT(A) thus observed that the assessee submitted the audit report at a later stage after filing the return of income and thus the benefit of exemption under section 11 of the Act cannot be denied merely on account of delay in furnishing audit report. We found that the observation

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

10 along with return of income. The id CIT(A) thus observed that the assessee submitted the audit report at a later stage after filing the return of income and thus the benefit of exemption under section 11 of the Act cannot be denied merely on account of delay in furnishing audit report. We found that the observation

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

10. Petition (C) No. 3 of 2020 wherein, considering the Covid and lockdown, the period of limitation shall be excluded in all case from 15.03.2020 to 14.03.2021 and thereafter, vide Miscellaneous Application No. 665 of 2021 dated 23.09.2021, the Hon’ble Apex Court has extended the time limit from 14.03.2021 to 02.10.2021. As per section

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

10. Petition (C) No. 3 of 2020 wherein, considering the Covid and lockdown, the period of limitation shall be excluded in all case from 15.03.2020 to 14.03.2021 and thereafter, vide Miscellaneous Application No. 665 of 2021 dated 23.09.2021, the Hon’ble Apex Court has extended the time limit from 14.03.2021 to 02.10.2021. As per section

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

10. Petition (C) No. 3 of 2020 wherein, considering the Covid and lockdown, the period of limitation shall be excluded in all case from 15.03.2020 to 14.03.2021 and thereafter, vide Miscellaneous Application No. 665 of 2021 dated 23.09.2021, the Hon’ble Apex Court has extended the time limit from 14.03.2021 to 02.10.2021. As per section

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

10. Petition (C) No. 3 of 2020 wherein, considering the Covid and lockdown, the period of limitation shall be excluded in all case from 15.03.2020 to 14.03.2021 and thereafter, vide Miscellaneous Application No. 665 of 2021 dated 23.09.2021, the Hon’ble Apex Court has extended the time limit from 14.03.2021 to 02.10.2021. As per section

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

condoning the delay. The individual grounds of appeal are discussed here under- Grounds of Appeal 1. That In the facts and circumstances of the case and in law the learned CIT (A) has erred in dismissing the appeal of the assessee simply on the ground of alleged non compliance of opportunity granted by him whereas the appeal required

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay or default in the payment of advance tax, is also inapplicable in the case at hand. The obligation to pay advance tax arises only when the total tax liability exceeds "10,000, and the assessee has declared a liability of less than "10,000. Consequently, the assessee is not liable to pay advance tax, making the provision for interest

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

23 ITR 180, this\nquestion can no longer be said to be an open question.\nin the instant case the AAC had held that the appeal was barred\nby limitation and sufficient cause had not been made out for\ncondoning the delay. Whether his decision was right or wrong, in\nthe view taken by their Lordships of the Supreme Court

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

delay in filing the appeal by the assessee is condoned and the appeal is now adjudicated on merit. 3.1 Brief facts of the case are that a survey action 133A of the Income Tax Act, 1961 was carried out on 28-08-2018 at business premises of the assessee firm. The assessee filed its original return of income

SANJIVANI SHIKSHAN SANSTHAN,JAIPUR vs. ITO WD 6(3), JAIPUR, JAIPUR

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

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

23-01-2024, with the delay of 22 days. In this regard below mentioned submissions, may please be considered: - 3 Sanjivani Shikshan Sansthan, Jaipur. 1. The assessee had duly submitted all the required documents, including the appeal set, as evidenced by the challan of Rs. 10,000 deposited by the assessee on 23.08.2024. However, due to an inadvertent and oversight

M/S MARATHON INDIA LTD.,RAJASTHAN vs. SMT. PRATIMA KAUSHIK, PCIT-1, RAJASTHAN

In the result, the appeal of the assessee is dismissed with no order as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condone the delay on sympathetic grounds alone. 2.6.1 As per present facts of the case, the order of assessment u/s 143(3) was passed on 29-06-2019 and later on said order was revised by the ld. PCIT vide impugned order passed u/s 263 of the Act on 29-03-2022. The said order was not challenged