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

254 days, because the reasons assigned for the condonation\nwere not sufficient reasons for condonation of the delay.\n3.7. I am further fortified by the decision of the Hon'ble Supreme\nCourt in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors,\ndated 08/07/2010, where it has held in para 6 that \"Law of limitation\nmay harshly affect

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

In the result, the appeal of the assessee is allowed

1)(c) of the Act. Assessee in support of his claim along with condonation delay application also provided the affidavit as per the law, It is further submitted that even if ld. CIT(A) was not satisfied with the reasons provided by the assessee, ld. CIT(A) could have asked assessee to furnish other evidences in support of his claim

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

254 days, because the reasons assigned for the condonation\nwere not sufficient reasons for condonation of the delay.\n3.7. I am further fortified by the decision of the Hon'ble Supreme\nCourt in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors,\ndated 08/07/2010, where it has held in para 6 that \"Law of limitation\nmay harshly affect

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

254 days, because the reasons assigned for the condonation\nwere not sufficient reasons for condonation of the delay.\n3.7. I am further fortified by the decision of the Hon'ble Supreme\nCourt in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors,\ndated 08/07/2010, where it has held in para 6 that \"Law of limitation\nmay harshly affect

JAIRAJ SINGH SOLANKI,JAIPUR vs. ITO WARD 2(4), JAIPUR, JAIPUR

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)

254 days. because the reasons assigned for the condonation were not sufficient reasons for condonation of the delay. 3.8. I am further fortified by the decision of the Hon'ble Supreme Court in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors, dated 08/07/2010, where it has held in para 6 that "Law of limitation may harshly affect

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

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

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

delay in filing Form No.10AB deserved to be condoned. 7. Otherwise also, CBDT vide Circular No.7/2024 dt. 25.04.2024 has extended the time for filing the application for permanent approval till 30.06.2024 whereas in earlier Circular No.6/2023 dt. 24.05.2023 the time for filing application for permanent approval u/s 80G was not extended till 30.09.2023. Therefore, on harmonious interpretation of both

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

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

delay in filing Form No.10AB deserved to be condoned. 7. Otherwise also, CBDT vide Circular No.7/2024 dt. 25.04.2024 has extended the time for filing the application for permanent approval till 30.06.2024 whereas in earlier Circular No.6/2023 dt. 24.05.2023 the time for filing application for permanent approval u/s 80G was not extended till 30.09.2023. Therefore, on harmonious interpretation of both

GO GRAM ECO FOUNDATION,GOVINDGARH TEHSIL CHOMU vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), JAIPUR

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

1. Section 80G allows deduction to an assessee in computing his total income in respect of donation paid to any fund or institution. However, under sub-section 5, the deduction is allowable only if such fund or institution is established in India for charitable purpose and it fulfills the following conditions:- (i) The income of the fund or institution

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal No. 1

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal No. 1

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)

condonation of delay for filing of appeal u/s 254 of the Act in the case of M/s Banas Minerals Private Ltd. (PAN – AADCB0164G) for the A.Y 2013-14 (appeal No. ITA 239/JP/2024)-reg.- Kindly refer to the above mentioned subject. 2. It is respectfully submitted that appeal has been filed on ITAT portal in the case of M/s Banas Minerals

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)

condonation of delay for filing of appeal u/s 254 of the Act in the case of M/s Banas Minerals Private Ltd. (PAN – AADCB0164G) for the A.Y 2013-14 (appeal No. ITA 239/JP/2024)-reg.- Kindly refer to the above mentioned subject. 2. It is respectfully submitted that appeal has been filed on ITAT portal in the case of M/s Banas Minerals

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)

condonation of delay for filing of appeal u/s 254 of the Act in the case of M/s Banas Minerals Private Ltd. (PAN – AADCB0164G) for the A.Y 2013-14 (appeal No. ITA 239/JP/2024)-reg.- Kindly refer to the above mentioned subject. 2. It is respectfully submitted that appeal has been filed on ITAT portal in the case of M/s Banas Minerals

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

condone the delay of 78 days in filing the present appeal and admit the appeal for hearing. 9. The brief facts of the case are that the assessee derives income from Natani Rolling Mills Pvt. Ltd. as salary being Director of the company, house property and interest also. Return of income was electronically filed on 16/12/2015 declaring total income

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

condone the delay of 78 days in filing the present appeal and admit the appeal for hearing. 9. The brief facts of the case are that the assessee derives income from Natani Rolling Mills Pvt. Ltd. as salary being Director of the company, house property and interest also. Return of income was electronically filed on 16/12/2015 declaring total income

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

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

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

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT