PARITRUPTI FOUNDATION,JAIPUR vs. CIT(E) JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of six months from commencement of its activities. Since the assessee required to file an application in Form No. 10AB u/s clause (iii) of first proviso to sub-section (5) of sec. 80G of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months

RAJASTHAN TECHNICAL UNIVERSITY,KOTA vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, JAIPUR

In the result, the appeal of the assessee is dismissed

10A for registration U/s 12A on 26.05.2017 and sought registration with retrospective from 31.12.2005. The ld. CIT(E) has granted registration w.e.f. 01.04.2017 i.e. 1st day of the financial year in which the application was submitted. The ld. AR has submitted that the assessee is having a good case on merits as the assessee was earlier eligible for exemption

M/S BALAJI CHARITABLE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 39/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :...................... M/S Balaji Charitable Trust, Cuke Cit(Exemptions), Vs. 117, Industrial Area, Jhotwara, Jaipur Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatb 2683 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Anant Kasliwal (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Shri Sanjay Dhariwal (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/03/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 14/03/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemptions), Jaipur Dated 23/03/2021 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (In Short, The Act) Wherein Following Grounds Have Been Raised.

10A, filed on the same date. 3. Because, the order impugned, unless withdrawn, shall result in gross injustice to the petitioner as also its donors, without there being any deficiency/violation in the working of the humble appellant trust. The humble appellant craves leave of this Hon’ble Tribunal to add, to alter, amend or substitute any of the aforesaid grounds

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

condone the delay, then your honoe is also\nhaving the power being higher forum then to PCIT.\n10\nITA NO.772/JP/2023\nTHIKARIYA GRAM SEWA SAHAKARI SAMITI LTD\nunder section 80-IA or any other section of Chapter VI A, assessee\nshould have filed return of income under section 139(1) and even if it\ndid not make claim for deduction

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay in filing the appeal is allowed. 4. The assessee has raised following grounds of appeal. ‘’1. In the facts and circumstances of the case and in law the ld. CIT(Exemptions), Jaipur has erred in withdrawing the registration u/s 12AA of the I.T. Act, 1961. The action of the ld. CIT(Exemptions) is illegal, unjustified, arbitrary

BLOSSOM,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e.. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

condone the delay of 19 days in\nfiling the appeal by the assessee in view of the decision of Hon'ble Supreme Court\nin the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471\n(SC) as the assessee was prevented by sufficient cause.\n4. The brief facts of the case are that the assessee derived

RADHEY SHYAM MANDIR TRUST,JHALAWAR vs. CIT(EXEMPTION), JAIPUR

delay of 15 days in filing the appeal by the assessee is condoned. 5. The assessee raised the following ground of appeal:- “1. The ld. CIT(E), Jaipur erred in law as well as on the facts of the case in denying registration sought u/s 12AA(1)(a) of the Act. Such denial being contrary to the law provisions

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of 796 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 7. Before moving towards the facts of the case we would like

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALA JI AMER,JAIPUR vs. ITO (EXEMPTION), WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of 796 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 7. Before moving towards the facts of the case we would like

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of 796 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 7. Before moving towards the facts of the case we would like

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of 796 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 7. Before moving towards the facts of the case we would like

RAJ RISHI BHARTRIHARI MATSYA UNIVERSITY ALWAR,ALWAR vs. ITO WARD 1(1), ALWAR

The appeal of the assessee is allowed\nfor statistical purpose

delay of more than six months in\nfiling of application in Form 10AB should not be considered as violation of section\n80G according to which application under section 80G(iii) [Form 10AB] is to be\nfiled within six months of commencement of activities or six months before expiry\nof the provisional approval, whichever is earlier\"\nWe are inviting your attention

GREETING HANDS FOR ABANDONED RESCUES TRUST ,AJMER vs. ITO WARD - 2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

delay of nine days in filing the Greeting Hands for Abandoned Rescues Trust vs. ITO appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. In ITA No. 825/JP/2024

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD -2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

delay of nine days in filing the Greeting Hands for Abandoned Rescues Trust vs. ITO appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. In ITA No. 825/JP/2024

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD -2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

delay of nine days in filing the Greeting Hands for Abandoned Rescues Trust vs. ITO appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. In ITA No. 825/JP/2024

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD - 2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

delay of nine days in filing the Greeting Hands for Abandoned Rescues Trust vs. ITO appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. In ITA No. 825/JP/2024

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

condoned either by the statutory authorities or by the courts.\r\nA claim for deduction under section 80P can be entertained even if it is made in a\r\nreturn filed beyond the time permitted under the Act, ignores the perspective that\r\nsees the requirement of the claim for deduction being made in a valid return pre-\r\ncondition