NEERAJ PUROHIT,JAIPUR vs. CPC, BENGALURU

In the result, the appeal of the assessees is allowed

delay of 154 days in filing the appeal by the assessee is condoned. 5. The assessee has raised the following grounds:- “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before the due date of filing

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

delay of 135 days in filing the appeal by the assessee is condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case

RAJESH MOTORS (AUTO) PRIVATE LIMITED,JAIPUR vs. ITO WARD 5(1) , JAIPUR

In the result, the appeal of the assessees is allowed

delay of 135 days in filing the appeal by the assessee is condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

delay of 135 days in filing the appeal by the assessee is condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case

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

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 (Accountant Member)

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

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

condoned. 5. The assessee has raised the following grounds:- “1. That both the lower authorities have erred in law well as in facts of the case in considering delayed payment of Employee’s share of EPF/ESI subject to 36(1)(va) and thereby made/upheld addition to the tune of Rs. 2,06,688/-. Classic Aircon vs. DCIT, CPC 2. That

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

In the result, both the appeals of the assessee are allowed

condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

In the result, both the appeals of the assessee are allowed

condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

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

delay of 125 days in filing the appeal by the assessee is condoned. 5. The assessee has raised the following grounds:- “1. In the facts and circumstances of the case and in law, ld. CIT(A), has erred in confirming the action of the ld. AO, in making adjustments in the intimation under Section 143(1) which are outside

M/S HOTEL GAUDAVAN PVT. LTD.,PLOT NO.1, HOTEL COMPLEX, JODHPUR BARMER LINK ROAD, JAISALMER vs. CPC, BENGALURU/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

condoned. 6. As a lead case, for deciding the appeals, we take ITA No. 83/JP/2022 for the A.Y. 2017-18 wherein following grounds have been raised by the assessee. “1. The ld.CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs. 3,58,973/- u/s 36(1)(va) on account of delayed payment

M/S HOTEL GAUDAVAN PVT. LTD.,PLOT NO.1, HOTEL COMPLEX, JODHPUR BARMER LINK ROAD, JAISALMER vs. CPC, BENGALURU/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

condoned. 6. As a lead case, for deciding the appeals, we take ITA No. 83/JP/2022 for the A.Y. 2017-18 wherein following grounds have been raised by the assessee. “1. The ld.CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs. 3,58,973/- u/s 36(1)(va) on account of delayed payment

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

x 12000) and she has paid cash\nas 'On money' as ascertained from various whatsapp chats and images. At\nS. No. 21 on Page-1 of the list is having entry in the name of \"Nitin Dusad\"\nand on the left side the rate of flat 9000 + 3000 is recorded. However, the\nregistry of the said flat has been ultimately

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay in filing the appeal is allowed. 4. The assessee has raised following grounds of appeal. ‘’1. In the facts and circumstances of the case and in law the ld. CIT(Exemptions), Jaipur has erred in withdrawing the registration u/s 12AA of the I.T. Act, 1961. The action of the ld. CIT(Exemptions) is illegal, unjustified, arbitrary