HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

delay in filing the appeal by the assessee is condoned and the appeal is now adjudicated on merit. 3.1 Brief facts of the case are that a survey action 133A of the Income Tax Act, 1961 was carried out on 28-08-2018 at business premises of the assessee firm. The assessee filed its original return of income

BANK OF INDIA,JAIPUR vs. ADDL.CIT(TDS), JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ADDL.CIT(TDS), JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

BANK OF INDIA,JAIPUR vs. ITO TDS-1, JAIPUR, JAIPUR

Bench: Or At The Time Of Appellate Hearing.”

section 201(1) & 201(1A) & 271C of the Income Tax Act [ here in after as Act ] , by ACIT (TDS), Jaipur & ITO, TDS, Circle- 01, Jaipur. Bank of India vs. ITO 2. Since the issues involved in all these appeals are almost identical or interrelated on grounds and on facts. Therefore, these appeals were heard together with the agreement of both

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

condone the delay.\n5. In this appeal, the assessee has raised following grounds: -\n\"1.\nThat the Ld. CIT(A) confirming the application of provision of sec. 145(3)\nwithout rejecting method of accounting and stock valuation.\n2.\nThat the Ld. CIT(A) confirming the application of provision of sec. 69A for\ncash deposit in bank, whereas same

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

condonation of delay and affidavit. The same may kindly be allowed. The Cross objections of the assessee are as under: 1. ‘Alternatively, the learned AO has erred in disallowing deduction claimed by the assessee under section 54F Rs 94,39,201/- and the learned CIT(A) has erred in not deciding alternate Ground No.4 of the assessee which was before

VIJAY PRAKASH SHARMA,JAIPUR vs. I.T.O, WARD 4(4), JAIPUR, JAIPUR

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before the 1st day of July, 2000] (3) The [***] [Commissioner (Appeals)] may admit an appeal after the expiration

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)

3. Social Security Scheme of GICEA vs. CIT (Exemption) 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

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

Section 201(1)/201(1A) of the Income tax Act, 1961 (in short 'the Act') dated 20.03.2019. Income Tax Officer (TDS) vs. Divisional Forest Officer 2. At the outset of the hearing, the Bench observed that there is a delay of 30 days in filing of the present appeal by the revenue. In support revenue filed a petition for condonation

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

Section 201(1)/201(1A) of the Income tax Act, 1961 (in short 'the Act') dated 20.03.2019. Income Tax Officer (TDS) vs. Divisional Forest Officer 2. At the outset of the hearing, the Bench observed that there is a delay of 30 days in filing of the present appeal by the revenue. In support revenue filed a petition for condonation

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

Section 201(1)/201(1A) of the Income tax Act, 1961 (in short 'the Act') dated 20.03.2019. Income Tax Officer (TDS) vs. Divisional Forest Officer 2. At the outset of the hearing, the Bench observed that there is a delay of 30 days in filing of the present appeal by the revenue. In support revenue filed a petition for condonation

CONSERVATOR OF FOREST AND FIELD DIRECTOR, TIGER PROJECT SARISKA (LOCAL AUTHORITY) ,SARISKA, ALWAR vs. INCOME TAX OFFICER ( TDS), MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

3. On this issue during hearing, the ld. DR objected to assessee’s application for condonation of delay stating that 232 days delay is not considerable as genuine and the Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) reasons is Cobble up to show the genuine reasons against the lapses on the part of the assessee

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA ,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

3. On this issue during hearing, the ld. DR objected to assessee’s application for condonation of delay stating that 232 days delay is not considerable as genuine and the Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) reasons is Cobble up to show the genuine reasons against the lapses on the part of the assessee