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

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

119 and 139, of the Income-tax Act, 1961 and rule 17 of the Income-tax Rules, 1962- Charitable or religious trust - Exemption of income from property held under (Form no. 10) - Assessment year 2019-20 - Assessee-trust filed audit report inform no. 10B and sought for claim of accumulation of income under section 11(2) -Assessing Officer rejected said

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

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)

condoned and appeal of the assessee is admitted for adjudication. 2. Sant Kabir Mahasabha Versus The CIT (Exemption) Chandigarh (ITA No. 84/CHD/2023) (ITAT, Chandigarh) Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order

JAIPUR RUGS COMPANY PVT LTD.,MANSAROVAR vs. DCIT CIRCLE-1, JAIPUR

The appeal of the assessee is allowed for

Bench: The Due Date Of Filing Of Return Of Income For The Assessment Year.

C. Parwal, CA jktLo dh vksj ls@ Revenue by : Sh. Anup Singh, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 06/11/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13/12/2024 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM The present appeal is because the assessee dissatisfied with the order of the Commissioner of Income Tax (Appeals)-11 Mumbai

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

condonation of delay as under :- "9. The main issue raised by the assessee in this case is that the delay in audit has led to delay in filing of return which had led to his claim of 80IB(10) being disallowed and this had caused genuine hardship to him. It should be noted first that disallowance of any claim will

PARIS ELYSEES INDIA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

c) of the Income Tax Act, 1961. He consulted his counsel for reply of the said notice. The counsel checked the e-filing portal of the assessee company to know about the status of pending appeal. Thereafter, it was discovered that the order confirming the additions had been passed by ld. CIT(A)/NFAC. The counsel of the assessee suggested

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

c) of Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 6. Supporting Case Laws: 6.1 It is submitted

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

c) of Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 6. Supporting Case Laws: 6.1 It is submitted

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

condone the delay of 96\ndays in filing the appeals by the assessee in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition\nvs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause.\n4. The fact as culled out from the records is that M/s Shiv

SMT. RUKSANA,JHALAWAR vs. ITO, WARD, JHALAWAR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 6. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal on or before the date of hearing

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

C-Deductions in respect of certain incomes.\"\r\nno such deduction shall be allowed to him unless he furnishes a return of this\r\nincome for such assessment year on or before the due date specified under\r\nsub-section (1) of Section 139.]\"\r\nOn a perusal of the aforesaid statutory provision, it transpires that sub-section

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

Condonation of delay under clause (b) of sub-section (2) Section 119 of the Income Tax Act for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23- Reg.” We find from the available records that the assessment in the case of the assessee had been completed

BLOSSOM,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Anoop Bhatia, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT lquokbZ dh rkjh[k@ Date of Hearing : 29/05/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 02/07/2024 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee arising

SHIKSHA VIBHAG KARMCHARI SAHKARI SAMITI LIMITED,BUNDI vs. ITO, BUNDI

In the result, the appeal of the assessee is allowed

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

condone delay in filing income tax return and allowed the deduction u/s 80P of the Income Tax Act 1961. 5. In first appeal the Learned CIT(A) has not allowed deduction claimed u/s.80P of the Act without appreciating the fact that in order to claim the deduction, the assessee should file its return of income making a claim within

BHARTESH JAIN,JAIPUR vs. PCIT, JAIPUR-1, JAIPUR

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

condone the delay of 94 days. 4 Bhartesh Jain vs. PCIT, Jaipur-1, Jaipur 3. The assessee has assailed this appeal on following grounds; “1. On the facts and in the circumstances of the case, the Ld. PCIT has erred in holding the order passed u/s 143(3) of the Act as erroneous and prejudicial to the interest

GENUS INNOVATION LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is allowed

delay of 86 2 M/s. Genus Innovation Ltd., Jaipur. days in filing the present appeal is condoned. The assessee has raised the following grounds of appeal :- “ 1. The ld. CIT (Appeals) erred in law and on facts on both while not allowing the appeal filed by the assessee. 2. The ld. CIT (Appeals) erred in law and on facts

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

condone the delay of 19 days in filing the appeal by the assessee 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 was prevented by sufficient cause. 4. The brief facts of the case are that the assessee derived income

OAN INDUSTRIES PRIVATE LIMITED,JAIPUR vs. ITO, WARD 4(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.584/Jpr/2024 िनधा"रण वष" / Assessment Year : 2023-24 Oan Industries Private The Income Tax Limited, V Officer, 134, Malhotra Nagar, Near S Ward-4(2), Jaipur. Vidyadhar Nagar Stadium, Vidyadhar Nagar, Jaipur, Rajasthan – 302039. Pan: Aacco9587F Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Khandelwal – Ca Revenue By Shri Rajesh Kumar Meena- Addl.Cit(Dr) Date Of Hearing 04/07/2024 Date Of Pronouncement 10/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Addl.Commissioner Of Income Tax/Jcit(Appeals)-2, Pune U/Sec.250 Of The Income Tax Act, 1961; For A.Y.2023-24 Dated Oan Industries Private Limited [A]

119(2)(b) of the Income Tax Act, 1961 for condoning the delay occurred in filing the report of accountant as required under section 80-IAC. Submissions of the appellant The appellant has withdrawn its application filed to Id. PCIT-2, Jaipur for condoning delay occurred in filing the report of accountant. Copy of letter filed by the assessee before