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

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

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

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

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

15 days. The assessee prayed to condone the delay in filling the appeal before the ld. CIT(A) and since the revenue has on similar facts allowed the rectification as per provision of section 154 of the Act for A. Y. 2013-14. The assessee should be given a chance to be heard on merits of the case. On merits

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 :

15) For the purposes of this section, — (b) "eligible assessee" means, — (i) any person in whose case the variation referred to in sub-section (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

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 :

15) For the purposes of this section, — (b) "eligible assessee" means, — (i) any person in whose case the variation referred to in sub-section (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

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 :

15) For the purposes of this section, — (b) "eligible assessee" means, — (i) any person in whose case the variation referred to in sub-section (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

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 :

15) For the purposes of this section, — (b) "eligible assessee" means, — (i) any person in whose case the variation referred to in sub-section (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

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

15 |\n22 such an inordinate delay by imposing any condition whatsoever. The\napplication is to be decided only within the parameters laid down by this\nCourt in regard to the condonation of delay. In case there was no sufficient\ncause to prevent a litigant to approach the court on time condoning the\ndelay without any justification, putting any condition whatsoever

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

In the result, the appeal of the assessee is allowed

1. Income Tax Act, 1961 Copy of Balance Sheet and Capital account along with notes of accounts as on 7-10 2. 31.03.2013 Copy of notice u/s 148A(b) dated 31.05.2022 11-14 3. Copy of reply to Show Cause notice u/s 148A(b) dated 15.06.2022 15-25 4. Copy of order dated 21.07.2022 issued under section 148A

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

delay in filing the present appeal is condonable and is hereby condoned. 3 ITA 267/JP/2020_ ITO Vs Amit Agarwal 4. The brief facts of the case are that the assessee is proprietor of M/s Nandi International and engaged in import and trading of Glass Chaton, Glass beads and silver jewellery. The assessee filed his return of income on 27/09/2014 declaring

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

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

condone the delay as the assessee was vigilant and was prevented by sufficient cause and therefore, we admit this appeal. 5. In this appeal, the assessee has raised following grounds: - “1. The ld. Assessing Officer has erred in treating the sale proceeds from the sale of rural agricultural land as income u/s 69A. 4 Roshal

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

15 |\n22 such an inordinate delay by imposing any condition whatsoever. The\napplication is to be decided only within the parameters laid down by this\nCourt in regard to the codonation of delay. In case there was no sufficient\ncause to prevent a litigant to approach the court on time condoning the\ndelay without any justification, putting any condition whatsoever

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

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

15-11-2021 for condonation of delay on the ground of prevailing situation of Covid-19 Pandemic 4.1 The ld. DR during the course of hearing objected to the assessee's application for condonation of delay. 4.2 We have heard both the parties and perused the materials available on record. We find that there is national wide Covid 19 Pandemic

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

1 SCC 366, their Lordships observed as under: “9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation

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