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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

condoned the delay in filling an appeal before the ld. CIT(A) the issue is required to be decided on its merits before us the ld. DR stated that same be remitted to ld. AO or that of the CIT(A). On the other hand ld. AR of the assessee submitted that the issue is covered by the decision

JAIPUR SAHAKARI KRYA VIKRAYA SAMITI,JAIPUR vs. ITO, WD 5(2) JAIPUR, JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

section 143(3) of the Act, has been dismissed, as not 2 ITANO. 990 & 991/JPR/2025 JAIPUR SAHAKARI KRAYA VIKARAYA SAMITI VS ITO WARD 5(2), JAIPUR maintainable, and consequently the only addition on account of disallowance of deduction claimed u/s 80P has been upheld. 2. By way of second appeal, assessee has challenged order dated 18-03-2025 passed

JAIPUR SAHAKARI KRAYA VIKRAYA SAMITI,JAIPUR vs. I.T.O. WARD 5(2), JAIPUR , JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

section 143(3) of the Act, has been dismissed, as not 2 ITANO. 990 & 991/JPR/2025 JAIPUR SAHAKARI KRAYA VIKARAYA SAMITI VS ITO WARD 5(2), JAIPUR maintainable, and consequently the only addition on account of disallowance of deduction claimed u/s 80P has been upheld. 2. By way of second appeal, assessee has challenged order dated 18-03-2025 passed

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

condoning the delay in filing the present appeals. Govt. Sr. Upadhayay Sanskrit School Vs ACIT(TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

condoning the delay in filing the present appeals. Govt. Sr. Upadhayay Sanskrit School Vs ACIT(TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed as withdrawn

condoning the delay in filing the present appeals. Govt. Sr. Upadhayay Sanskrit School Vs ACIT(TDS) 8. We have heard the rival contentions and purused the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (EXEMPTION), 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. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

condone the delay of 132 days in filing the present appeal and admit the appeal for hearing. 7. The brief facts of the case are that as per the revenue, the assessee trust was required to file its return of income U/s 139(4C)(e) of the Act by 31/07/2010 for the year under consideration. However, return in this case

MAHAVEER PRASAD JAIN,JAIPUR vs. PRINCIPAL CIT-2, NEW CENTRAL REVENUE BUILDING

In the result, appeal of the assessee is allowed

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

section 253(5) of the Act, we hereby condone the delay of 220 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

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.”

43,028/-.” 3. At the outset of the hearing, the Bench observed that there is delay of 4 days in filing the present appeal by the assessee. The 3 Ram Dev Chandel vs. ITO ld. AR of the assessee relied on an application for condonation of delay with following prayers: “Respected Sir, In this case the Learned

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

MAYUR GLOBAL PRIVATE LIMITED ,JAIPUR vs. ITO WARD 1(3), JAIPUR , JAIPUR

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

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

delay of 443 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme 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. 4. The fact as culled out from the record is that the assessee

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

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