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 :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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 :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

DEV GROUP,ALWAR vs. ITO,WARD BEHROR, BEHROR

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

Bench: Him.

section of the I.T. Act, 1961-Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year1996-97-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

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

condoning the delay. The individual grounds of appeal are discussed here under- Grounds of Appeal 1. That In the facts and circumstances of the case and in law the learned CIT (A) has erred in dismissing the appeal of the assessee simply on the ground of alleged non compliance of opportunity granted by him whereas the appeal required

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)

42 ITD 62 the Hon'ble Calcutta bench of the Tribunal held that the Audit Report can even be filed at the time of appeal before the Commissioner (Appeals) Similar analogy is applicable for Form 10 as well. 21. Other various Courts also took the view that the benefit of exemption should not be denied merely on account of delay

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)

42 ITD 62 the Hon'ble Calcutta bench of the Tribunal held that the Audit Report can even be filed at the time of appeal before the Commissioner (Appeals) Similar analogy is applicable for Form 10 as well. 21. Other various Courts also took the view that the benefit of exemption should not be denied merely on account of delay

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

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

condoning the delay in filing appeal\nand thereby dismissing the appeal in liminie.\nC. In not following the directions of Hon'ble High Court in Civil Writ\n10173/2024.\nd. In dismissing the appeal at threshold after hearing the appeal on\nmerit as well as on legal points\ne. in giving factually incorrect or inconsistent finding or observations in\nthe Impugned

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)

condoning inordinate delay of 1012 days. Therefore, appeal stand dismissed in lime line in view of non-compliance of the provision of section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii) (b) 10. As a result appeal filed by the appellant for A.Y. 2011-12 is treated as dismissed.’’ 2.2 During

PARIS ELYSEES INDIA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

condone the delay of 42 days in filing the appeal by the assessee. Based on the guidance of the apex 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. 6. Now coming to the merits of the case, the brief facts, as culled

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

section 253(5) of the Act, we hereby condone the delay of 932 days in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 4. Now, coming to the merits of the case, the assessee has marched

SHREE HANUMAN GOSHALA SEVA SAMITI,KOTA vs. CIT(EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

42 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers: 1. In this connection it is submitted that the applicant is Trust/Society. The assessee has filed application before CIT(Exemption), Jaipur for registration u/ 12AB. The ld. CIT(E) rejected the application

SITA RAM SAINI,CHOMU, JAIPUR vs. ITO WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

condonation of delay should receive a liberal construction as to advance the substantial Justice.. 3. Now coming to the merits of the case, the assessee has 5 Sh. Sita Ram Saini vs. ITO challenged the order of the ld. CIT(A) on the following grounds: - “1. The order of the learned Commissioner of Income tax (appeals), NFAC with

RAM DEV CHANDELWAL,S/O SHRI HEERA LAL CHANDELWAL vs. INCOME TAX OFFICER, WARD - BUNDI

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

delay is hereby condoned and the appeal is admitted for adjudication. 4. The fact as culled out from the records is that the assessee has e-filed his return of income on 09.03.2018 vide ack No. 433729340090318 showing total income of Rs. 6,58,230/- which was processed under section 143(1) of the Act. The case

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

VISHWAKARMA SHRAM SEVA NYASH,JAIPUR vs. CIT EXEMPTION, KAILASH HEIGHTS

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

42 Vishwakarma Bhawan, Patel Colony, Sardar Petel Marg, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTV2944F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vikash Rajvanshi, C.A. jktLo dh vksjls@Revenue by : Shri Arvind Kumar, CIT & Shri Gautam Singh Choudhary, JCIT (Through: V.C.) lquokbZ dh rkjh[k@Date of Hearing :28/11/2024 mn?kks"k.kk dh rkjh

VISHWAKARMA SHRAM SEVA NYASH,JAIPUR vs. CIT EXEMPTION, KAILASH HEIGHT

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

42 Vishwakarma Bhawan, Patel Colony, Sardar Petel Marg, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTV2944F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vikash Rajvanshi, C.A. jktLo dh vksjls@Revenue by : Shri Arvind Kumar, CIT & Shri Gautam Singh Choudhary, JCIT (Through: V.C.) lquokbZ dh rkjh[k@Date of Hearing :28/11/2024 mn?kks"k.kk dh rkjh

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

condone the delay.\n7. The fact as culled out from the records is that information\nwas received from DDIT(Inv.)-III, Jaipur vide letter No. 3303 dated\n22.03.2019 that cash deposits of Rs. 3,80,000/- in State Bank of\nIndia had been taken place in his account.\nThe assessee had filed his ITR declaring total income

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

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 on FDRs and security deposits. Notices were issued