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

In the result, the appeal of the assessee is allowed

condonation of delay duly as per law specifying the reasons of delay. 2. On the facts and in the circumstances of the case and in law, ld. CIT(A) grossly erred in confirming the action ld.AO in reopening the assessment u/s 147 of the Income Tax Act, arbitrarily. 2.1 That, ld.CIT(A) has further erred in confirming the action ld.AO

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

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

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

Section 147/143(3) of the Income tax Act, 1961 (in short 'the Act') dated 14.12.2016. 2 Vishnu Pareek vs. CIT(A) 2. In this appeal, the assessee has raised following grounds: - “1. The ld. CIT(A) seriously erred in facts and law in dismissing the appeal on account of delay of 162 days in filing of appeal before him against

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay as the assessee was\nprevented with sufficient cause.\n4. Succinctly, the fact as culled out from the records is that in this case,\nreturn of income was filed by the assessee u/s 139(1) of the Act on\n09.11.2013 declaring total income of Rs.1,60,270/- and agriculture income\nof Rs.34,750/-. Subsequently, based on the information

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

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

delay of 10 days in filing the appeal by the assessee is condoned in view of the decisionof 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. 3.1 Apropos Ground of appeal of the assessee, the facts as emerges from

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 144 2 Ishan Arora vs. ITO r.w.s. 147 of the Act by ITO, Ward-5(2), Jaipur [ for short AO] before him. 2. In this appeal, the assessee has raised following grounds: - “1. That the Ld. CIT(A) erred in law and on facts in dismissing the appeal on grounds of delay without condoning

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)

delay of 423 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 was prevented by sufficient cause. 8 Pappu Jaiswal vs. ITO 6. Succinctly, the fact as culled out from

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

In the result, appeal of the assessee is allowed

condone the delay in filing the appeal before me and\ndecide the appeal herein below.\n2.\nGround nos. 1 and 1.2 of the appeal raised by the assessee are inter-related and\ninter-connected and relates to challenging the order of the Id. CIT (A) on the ground\nthat impugned order under section 147/144 dated 19.03.2024 as well

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

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)

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147

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)

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147

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

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

147", "Section 68", "Section 234A", "Section 234B", "Section 234C", "Section 139(1)", "Section 142(1)", "Section 148", "Section 69A"], "issues": "1. Whether the delay in filing the appeal is liable to be condoned

RAJASTHAN MEDICAL RELIEF SOCIETY,ADMINISTRATIVE BLOCK vs. ITO EXEMPTION WARD, CR BUILDING

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147 Taxmann.com 283 (Gujarat) Wherein the courts have held the assessee trust having substantially satisfied conditions for availing exemption u/s 11 of the IT Act, 1961, it should not be denied exemption merely on bar of limitation especially when legislature had conferred wide discretionary powers to condone such delay in filing Audit Report in Form 10B. We are enclosing herewith

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.

condone the delay of 42 days in filing the appeal by the assessee. Based on the guidance of the apex 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. 6. Now coming to the merits of the case, the brief facts, as culled

JAIPUR SAHAKARI KRYA VIKRAYA SAMITI,JAIPUR vs. ITO, WD 5(2) JAIPUR, JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

147 r.w.s. 144B of the Act came to be uploaded 237 days after the prescribed period of limitation of 30 days. 12. Ld. CIT(A) took into consideration that what to say proving of sufficient cause for condoning of delay, assessee had not submitted any application seeking condonation of delay of the said delay, in filing of each appeal

JAIPUR SAHAKARI KRAYA VIKRAYA SAMITI,JAIPUR vs. I.T.O. WARD 5(2), JAIPUR , JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

147 r.w.s. 144B of the Act came to be uploaded 237 days after the prescribed period of limitation of 30 days. 12. Ld. CIT(A) took into consideration that what to say proving of sufficient cause for condoning of delay, assessee had not submitted any application seeking condonation of delay of the said delay, in filing of each appeal

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

section 147 r.w.s. 144 and 271(1)(c) of the Income Tax Act, 1961 respectively for the assessment year 2015-16. 2. The assessee has raised the following grounds of appeal :- Koshal Kishor Sharma, Jaipur. ITA No. 861/JPR/2025 : “1.1 The impugned order u/s 147 rws 144 of the I.T. Act, 1961 dated 24.05.2023 as well as the action taken