STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

4 and 5 are allowed and the order of the AO(TDS) is quashed\nalongwith the confirmatory order of the Ld. CIT (A).\nState Bank of India, Nehru Place Vs. The ACIT/DCIT TDS, Jaipur (ITA No. 728/\nJPR/2024)\nThe Hon'ble Bench in para 5. 1. and 5.2 summarised the position as under:\n5. 1. From perusal of the record

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

condoned either by the statutory authorities or by the courts.\r\nA claim for deduction under section 80P can be entertained even if it is made in a\r\nreturn filed beyond the time permitted under the Act, ignores the perspective that\r\nsees the requirement of the claim for deduction being made in a valid return pre-\r\ncondition

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

condone the delay, then your honoe is also\nhaving the power being higher forum then to PCIT.\n10\nITA NO.772/JP/2023\nTHIKARIYA GRAM SEWA SAHAKARI SAMITI LTD\nunder section 80-IA or any other section of Chapter VI A, assessee\nshould have filed return of income under section 139(1) and even if it\ndid not make claim for deduction

GULAB BAI,KOTA vs. ITO, INCOME TAX

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

condone the delay in\nfiling the proposed appeal and to dismiss it as barred by limitation.\n\n9\nITA NO. 320/JP/2024\nGULAB BAI VS ITO, WARD 2(4), КОТА\n7. The law of limitation is founded on public policy. It is enshrined in the\nlegal maxim “interest reipublicaeut sit finislitium" i.e. it is for the general\nwelfare that a period

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 :

4) of Section 127 provides that the transfer of a case under sub- section (1) or sub- section (2) may be made at any stage of the proceedings and shall not render necessary the re- issuance of any notice already issued by the Assessing Officer from whom the case is transferred. 21. Exercise of power under sub-section (1

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 :

4) of Section 127 provides that the transfer of a case under sub- section (1) or sub- section (2) may be made at any stage of the proceedings and shall not render necessary the re- issuance of any notice already issued by the Assessing Officer from whom the case is transferred. 21. Exercise of power under sub-section (1

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 :

4) of Section 127 provides that the transfer of a case under sub- section (1) or sub- section (2) may be made at any stage of the proceedings and shall not render necessary the re- issuance of any notice already issued by the Assessing Officer from whom the case is transferred. 21. Exercise of power under sub-section (1

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 :

4) of Section 127 provides that the transfer of a case under sub- section (1) or sub- section (2) may be made at any stage of the proceedings and shall not render necessary the re- issuance of any notice already issued by the Assessing Officer from whom the case is transferred. 21. Exercise of power under sub-section (1

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

condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean that a pedantic approach should be made. Why not every hour’s delay, every second’s delay? The doctrine must be applied in a rational common sense pragmatic manner 4

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

1) Subject to the provisions contained in sections\n4 to 24 (inclusive), every suit instituted, appeal preferred, and application\nmade after the prescribed period shall be dismissed, although limitation has\nnot been set up as a defence.\"\n11. Though Section 3 of the Act mentions about suit, appeal and application\nbut since in this case we are concerned with appeal

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4

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

delay of\n18 days in filing the appeal by the assessee is condoned, having\nregard to the decision of Hon'ble Supreme Court in the case of\nCollector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471\n(SC).\n5.\nAppeal has also been argued on merits. Assessee-appellant\nhas raised following grounds: -\n\"1.\nThat order of Learned

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

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)

section 143(1)(a)(iv). 2 SHRI BHANU PRAKASH BANSAL VS ITO,WARD 2(3), KOTA (ii) the said amount has been paid before due date of filing of return and thus cannot be added to income in view of decision of jurisdictional High Court in case of CIT vs. SBBJ 99 DTR 131 and CIT vs. Jaipur DugdhUtpadak Sahakari

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

delay in filing the present appeal is condonable and is hereby 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

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

4 SCC 363 AIR 2009 SC\n1927 13 | 22 case cannot be considered while dealing with the application\nfor condonation of delay in filing the appeal.\n23. In Basawaraj and Anr. vs. Special Land Acquisition Officer8, this Court\nheld that the discretion to condone the delay has to be exercised judiciously\nbased upon the facts and circumstances of each case

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

condone the delay as the assessee was vigilant and was prevented by sufficient cause and therefore, we admit this appeal. 5. In this appeal, the assessee has raised following grounds: - “1. The ld. Assessing Officer has erred in treating the sale proceeds from the sale of rural agricultural land as income u/s 69A. 4 Roshal

RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

In the result, the appeal of the assessee is allowed

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

condone the delay in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

condone the delay in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held