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

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

11. We have heard the rival contentions and perused the material placed on record. The bench noted that the assessee in the present appeal has raised effectively two grounds of appeals. Ground no. 1 relates to the grievance of the assessee that the ld. CIT(A) should have condoned the delay in filling that appeal belayed with him. The facts

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

section 13(1)(c) can be charged to tax at MMR but exemption u/s 11 cannot be denied in toto. 2. The Ld. CIT(A), NFAC has erred on facts and in law in confirming the disallowance of Rs. 28,51,300/- by holding that the following amount paid to persons specified u/s 13(3) is unreasonable and unjustified

GULAB BAI,KOTA vs. ITO, INCOME TAX

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

1) Subject to the provisions contained in sections\n4 to 24 (inclusive), every suit instituted, appeal preferred, and application\nmade after the prescribed period shall be dismissed, although limitation has\nnot been set up as a defence.\"\n11. Though Section 3 of the Act mentions about suit, appeal and application\nbut since in this case we are concerned with appeal

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)

condoning delay in filing Form No. 10 Commissioner, however, rejected said application Assessee filed additional ground before Tribunal stating that trust was not taxable in view of resolution of accumulation and notice thereof to ITO under section 11(2) Tribunal admitted additional ground and taking view that since assessee had complied with all conditions prescribed in section 11(2) concluded

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)

condoning delay in filing Form No. 10 Commissioner, however, rejected said application Assessee filed additional ground before Tribunal stating that trust was not taxable in view of resolution of accumulation and notice thereof to ITO under section 11(2) Tribunal admitted additional ground and taking view that since assessee had complied with all conditions prescribed in section 11(2) concluded

TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

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

1) Subject to the provisions contained in sections\n4 to 24 (inclusive), every suit instituted, appeal preferred, and application\nmade after the prescribed period shall be dismissed, although limitation has\nnot been set up as a defence.\"\n11. Though Section 3 of the Act mentions about suit, appeal and application\nbut since in this case we are concerned with appeal

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

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

condonation for Audit Reports & for accumulation in form 10&10B, while ld. CIT(A) does not have any right for same" iv. "Whether on the facts and in the circumstances of the case and in law the Ld. CIT(A) is justified in allowing accumulation under 11(2), while there was not conscious accumulation by assesse, no earmarking fund

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

11 days and sought condonation of delay in filing appeal stating that delay was due to non-availability of its legal consultant - Commissioner (Appeals) refused to condone delay and dismissed appeal in limine - Whether since filing an appeal in tax matters 13 Nirmal Kumar Agrawal vs. DCIT required legal and technical assistance, reason advanced by assessee for condoning delay

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 :

1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft

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 :

1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft

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 :

1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft

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 :

1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft

A BLISS OF CREATOR SOCIETY,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

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

condoned.", "result": "Dismissed", "sections": [ "Section 11 of the I.T. Act, 1961", "Section 143(1) of the Act", "Section 13 of Information Technology Act 2000", "Sections 282/282A of Income Tax Act", "Rule 127/127A of the Income Tax Rules", "Section 5 of the Limitation Act, 1963", "Section 3 of the Limitation Act", "Order 22 Rule 9 (2), CPC" ], "issues": "Whether the delay

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

11 SCC 285\nthe Limitation Act in order to condone the delay to enable the courts to do\nsubstantial justice and to apply law in a meaningful manner which\nsubserves the ends of justice. In Collector, Land Acquisition, Anantnag and\nOrs. vs. Katiji and Ors.2, this Court in advocating the liberal approach in\ncondoning the delay for 'sufficient cause' held

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

1), no appeal lay the\nTribunal against that order.\nAs no appeal lay to the Tribunal under section 33, the Tribunal\ncould not consider the question whether the AAC should or\nshould not have condoned the delay.\nNote: The case was decided in favour of the revenue.\nIn the case of Perfect Circle India Ltd. v. Assistant Commissioner of\nIncome

BHANU PARKASH BANSAL,JAIPUR vs. ITO, WARD2(3), JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

condonation of delay wherein the Bench does not find any sufficient and reasonable cause for late filing the appeal by the assessee. Hence, the same is dismissed. 3.1 Now the Bench feels that the case of the assessee should also be adjudicated upon on merit wherein the crux of the issue in the appeal relates to late deposit of employees

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

delay in filing the cross objection and the same is hereby condoned and the cross objection so filed by the assessee trust is admitted for adjudication. 6. In this regard, the ld. AR submitted that the provisions of section 147, being prejudicial to the interest of the assessee, are safeguarded by certain preconditions. In the present case