THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

31, 2018, allowed for\nthat relevant year. In accordance with the provisions of Section\n80AC(ii) of the Act, which apply to AYs 2018-19 and onwards,\nthe appellant is clearly ineligible to claim the exemption under\nsection 80P of the Act.\n6.9 Hence, there is no flaw in the AO's decision to disallow the\nappellant's deduction claim

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

condonation of delay in\r\nfiling the ITR in case of Co-Operative Societies claiming the deduction u/s 80P.\r\nAnd looking to the facts of the present case this circular is also applicable here\r\nand assessee is eligible for deduction u/s 80P.\r\n8.\r\nHowever the assessee had filed the ROI and Audit report suo-moto

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

condoned the delay, set aside the CIT(A)'s order, and restored the matter to the CIT(A) for decision on merits.", "result": "Allowed", "sections": [ "Section 143(3)", "Section 68", "Section 69C", "Section 249(2)", "Section 271(1)(c)", "Section 260A", "Section 30(1)", "Section 30(2)", "Section 31

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

condone the Vivek Shiksha Samiti vs. ITO (E) dealy in filling the appeal before the ld. CIT(A). Based on these observations ground no. 1 raised by the assessee is allowed. 12. Ground no. 2 raised by the assessee relates to the charging of the assessee trust income at MMR. The ld. AR of the assessee submitted that since

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 :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

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 :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

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 :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

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 :

Section 127 1-6 1 S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 7-21 2 A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 22-32 Esha Bhattacharjee v. Raghunathpur Nafar Academy 3 (2013) 12 SCC 649 Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 33-35 4 36-44 5 Union of India

BHANU PARKASH BANSAL,JAIPUR vs. ITO, WARD2(3), JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

31,603/- u/s 36(1)(va) on account of delayed payment of employees contribution toward PF & ESI by not appreciating that (i) The above addition is not on account of disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return as per section 143(1)(a)(iv). 2 SHRI

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

In the result, the appeal of the assessee is allowed

1. On the facts and circumstances of Ld. CIT (A) has erred in law as well as in facts in not allowing the condonation of delay in filing appeal, even when the assessee has filed the application for condonation of delay duly as per law specifying the reasons of delay. 2. On the facts and in the circumstances

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

condoned. 3 ITA 267/JP/2020_ ITO Vs Amit Agarwal 4. The brief facts of the case are that the assessee is proprietor of M/s Nandi International and engaged in import and trading of Glass Chaton, Glass beads and silver jewellery. The assessee filed his return of income on 27/09/2014 declaring total income of Rs. 9,01,270/-. The case

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

31-3-2005 was only 59 days, i.e., less than\n60 days as mentioned in section 6(1)(c), assessee's status\nwas to be regarded as non-resident - Held, yes\"\nk. THE ITAT DELHI BENCH 'SMC' incase of Avdesh Kumar\nV. Deputy Commissioner of Income-tax, Circle-1,\nGhaziabad* [2018] 96 taxmann.com 340 (Delhi - Trib.) held\nthat \"Section

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay in delay of 551 days not filing of appeal