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

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 :

26 of the Department Case Compilation), the issue addressed by the Hon’ble High Courts pertained to the scope of adjustments permissible under section 143(1)(a), which are entirely different from the facts and circumstances of the present case. The issue of adjustment under section 143(1) is not the issue before the Hon’ble Bench in the present

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 :

26 of the Department Case Compilation), the issue addressed by the Hon’ble High Courts pertained to the scope of adjustments permissible under section 143(1)(a), which are entirely different from the facts and circumstances of the present case. The issue of adjustment under section 143(1) is not the issue before the Hon’ble Bench in the present

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 :

26 of the Department Case Compilation), the issue addressed by the Hon’ble High Courts pertained to the scope of adjustments permissible under section 143(1)(a), which are entirely different from the facts and circumstances of the present case. The issue of adjustment under section 143(1) is not the issue before the Hon’ble Bench in the present

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 :

26 of the Department Case Compilation), the issue addressed by the Hon’ble High Courts pertained to the scope of adjustments permissible under section 143(1)(a), which are entirely different from the facts and circumstances of the present case. The issue of adjustment under section 143(1) is not the issue before the Hon’ble Bench in the present

ISHAN ARORA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

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

section 249(3), the Id.CIT(A) could admit the appeal after the expiry of such period if he was satisfied that the assessee had sufficient cause for not presenting the appeal within that period. The Id.CIT(A), however, noted in the appellate order that no request is made on record for condonation of delay in filing the appeal beyond

JAIRAJ SINGH SOLANKI,JAIPUR vs. ITO WARD 2(4), JAIPUR, JAIPUR

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

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

26. I am dealing with the question of validity of the grounds for condonation of delay, I find it convenient to refer to the principle laid down in Swadeshi Cotton Mills (supra), particularly in paragraph 3- "3 Every individual is deemed to know the law of the land. The courts merely interpret the law and do not make law. Ignorance

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)

26 AS is available on paper book page No 1 to 9. Subsequently the learned AO issued notice under section 148 on 29.03.2019. The assessment has been completed under section 144 on 05.12.2019 determining total income at Rs, 24,79,000/- as against retuned income of Rs. 2,35,020/-. The additions made by the learned AO are as under

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

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

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

Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of the delay.  SoneraoSadashivrao Patil &Anr. v. Godawaribai [MANU/MH/0022/2000: 1999 (2) Manu

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

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

condonation the delay in filing the appeal before the Ld.\nCIT(A).\nD. Rebuttal and factual clarification on the Arguments of the Ld. DR taken\nduring hearing and submission on merits of the case\n18. The Ld. DR during the hearing has alleged misrepresentation of the facts\nby the Appellant, which is specifically denied. The Ld. DR has rather\nmisinterpreted

BANK OF INDIA,JAIPUR vs. ADDL.CIT(TDS), JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ADDL.CIT(TDS), JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both