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)

154 is non maintainable. 5.2 It is noted that in this case, Form 10B was filed belatedly by more than one year. It is submitted that the procedural delay in uploading Form 10B is due to various technical reasons which are explainable. As per appellant, it operates through various Rajasthan Government agencies for creating medical facilities and there

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.

section 43B on or before filing of ITR u/s 139(1) of the IT Act, 1961 (ii) Appellant was under the process of filing of application u/s 154 for rectification of mistake, three time online at CPC portal and 2 time off line with AO. Neither CPC grant the relief nor Jurisdictional AO has processed the 154 applications, therefore

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

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

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

section 154 of the Income Tax Act, [ for short “Act”] by AO, CPC. 2. At the outset of hearing, the Bench observed that there is delay of 81 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation

MAYUR GLOBAL PRIVATE LIMITED ,JAIPUR vs. ITO WARD 1(3), JAIPUR , JAIPUR

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

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

section 154 of the Income Tax Act,1961 [Here in after referred as “Act” ] by the ITO, Ward-2(3), Jaipur. 2. The assessee has marched this appeal on the following grounds:- 2 Mayur Global Pvt. Ltd. vs.ITO “1. The impugned Order U/s 154 dated 12/03/2018 which confirmed by Ld. CIT(A) (NFAC) dated 10/02/2023 is illegal

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

condone the delay of 932 days in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 4. Now, coming to the merits of the case, the assessee has marched this appeal on the following grounds of appeal

DIGNITY OF GIRL CHILD FOUNDATION,JAIPUR vs. EXEMPTION WARD-1, JAIPUR

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

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

154, of the Income-tax Act, 1961 and section 5 of the Limitation Act, 1963 Appellate Tribunal - Appeals to (Condonation of dealy) - Assessment year 2009-10 Impugned order dated 3-9-2015 passed by Commissioner (Appeals) was delivered to assessee some time in September, 2015 and immediately after receipt of said order, assessee supplied said order to office

SITA RAM SAINI,CHOMU, JAIPUR vs. ITO WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

section 144/143(3) of the Income Tax Act,1961 [ for short “Act” ] by the ITO, Ward-7(3), Jaipur [ for short AO]. 2 Sh. Sita Ram Saini vs. ITO 2.1 At the outset of hearing, the Bench observed that there is delay of 29 days in filing of the appeal by the assessee for which

MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

section 143(1) r.w.s. 154. Accordingly he has not filed the copy of intimation u/s 143(1) but has filed the copy of intimation u/s 154 against which the present appeal is filed. The date of intimation u/s 154 is 15.06.2019 against which the assessee has filed the appeal on 22.06.2019. Thus, the appeal filed by the assessee is within

SINGODWALA WAREHOUSING AND LOGISTICS PRIVATE LIMITED,JAIPUR vs. ITO WD 6(4), JAIPUR

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

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

section 5.” 5.4 Following the discussions above, and considering the opinion expressed by Hon'ble Courts I rule that there is no condonation of delay application filed and therefore no sufficient cause given by the appellant to file the appeal delayed by 118 days. As a consequence the appeal filed beyond the due date of filing appeal without reasonable cause

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

condone the delay in filling the appeals by the assessee. 4. Brief facts of this case are that the assesseefiled application in Form No. 10AB seeking registration u/s 12AB of the Income TaxAct, 1961 was filed by the assesseeonline on 27.12.2022. A letter/notice No.ITBA/EXM/F/EXM43/2023- 24/1051873342(1) dated 05.04.2023 was issued at the e-mail/address provided in the application

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

delay in submitting form 10B but it seems the appellant has not taken any step in filing a condonation request to the appropriate authority. Further the appellant has not spoken any word about submission of Form 10 for allowing accumulation of funds in terms of section 11(2) of the Income Tax Act, 1961. The issue on hand is similar

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

delay in submitting form 10B but it seems the appellant has not taken any step in filing a condonation request to the appropriate authority. Further the appellant has not spoken any word about submission of Form 10 for allowing accumulation of funds in terms of section 11(2) of the Income Tax Act, 1961. The issue on hand is similar

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

154 or] section 250 direct the [Assessing Officer to appeal to the Appellate Tribunal Against the order. (3) Every appeal under section (1) or sub-section shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the [Principal Commissioner or] Commissioner as the case

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

154 or] section 250 direct the [Assessing Officer to appeal to the Appellate Tribunal Against the order. (3) Every appeal under section (1) or sub-section shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the [Principal Commissioner or] Commissioner as the case

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

154 or] section 250 direct the [Assessing Officer to appeal to the Appellate Tribunal Against the order. (3) Every appeal under section (1) or sub-section shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the [Principal Commissioner or] Commissioner as the case

TAGORE SHIKSHA SAMITI,JHUNJHUNU vs. ACIT, CIRCLE (EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

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

Section 119(2) of the Act. 6.15 In order to get entitlement for claiming exemption of its income u/s 11 of the Act, it is mandatory on the part of the appellant to file the Form No. 10B or get a condonation of delay in filing the Form 10B from the CIT(E), Jaipur, without which the AO cann

JEENKRIPA TOWNSHIP PRIVATE LIMITED,VAISHALI NAGAR vs. ITO WARD 1(1) JAIPUR, JAIPUR

In the result, the appeals of the assesseeis allowed for statistical purposes

section 154. 5.2.4 While doing so, reliance is being placed on the ratio of Institute of self- management. v. CIT 1 Madurai [2011] 16 Tax Man. Corn. 331 (Chennai). In present situation it is very difficult to accept the reason offered by the assessee for condonation of delay