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

In the result, the appeal of the assessee is allowed

condoned delay in preferring appeal by assessee and decide case on merits - Held, yes[Paras 23 to 25] [In favour of assessee] In view of aforesaid facts, it is submitted that in the instant case there is sufficient cause with assessee on account of which appeal could not be filed on time. Even if ld. CIT(A) was not satisfied

VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

delay of 10 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 is prevented by sufficient cause. 5. The assessee has marched this appeal on the following grounds of appeal

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 and therefore he supported the order of the ld. CIT(A). 3.4 We have heard both the parties and perused the materials available on record. Brief facts of the case are that the Appellant- assessee is a government aided non-profit organization under the Guardianship of Honble President of India and Governor of the state, the employees

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 and therefore he supported the order of the ld. CIT(A). 3.4 We have heard both the parties and perused the materials available on record. Brief facts of the case are that the Appellant- assessee is a government aided non-profit organization under the Guardianship of Honble President of India and Governor of the state, the employees

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 of the I.T. Act, 1961—Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97— Rectification application was rejected by AO—CIT(A) upheld order of AO— Assessee filed application for condonation of delay in filling appeal against order of CIT(A)—Tribunal held that assessee simply put responsibility

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

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

section 139- which needs to be interpreted in wider connotation) and thus delay in filing of Audit Report is condoned by CBDT Circular; - Assessee is holding valid registration certificate u/s 12AA, and there is no allegation of any violation of conditions enumerated u/s 12AA(3), therefore assessee is eligible for claiming exemption u/s 11. - Assessee, during assessment proceedings itself filed

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

delay is condoned. 3.1 Apropos ground of appeal of the assessee, it is noticed that the ld. CIT(A) has dismissed the appeal of the assessee by observing at para 6 to 7 of his order as under:- ‘’Decision 6. It is not disputed that the appellant deposited cash totaling Rs.59,09,500 in his bank accounts with State Bank

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

RAGHAV DANGAYACH,JAIPUR vs. ITO WARD 4(1) JPR, JAIPUR

15. As a result, the application seeking condonation of delay is hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

29. The other decision relied upon in this regard is the case of Imrat Lal & Ors. vs. Land Acquisition Collector & Ors. (2014) 14 SCC 133. In this case also the matter was regarding determination of compensation for the acquired land and there was a delay of 1110 days in filing the appeal for enhancement of compensation. Despite findings that

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

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

2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016\nPrincipal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd\n197 DTR 329 /318 CTR 369 (Delhi)\nSHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.)\nC. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of\ncondonation of delay

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence