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

2), CPC and Section 5\nof the Limitation Act, thus categorically demonstrating that they are to\nbe decided on similar grounds.”\nAfter evaluating the facts of the present case, the Bench is conscious of the facts\nthat the Courts should not adopt an injustice oriented approach in rejecting the\napplication for condonation of delay

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

2), CPC and Section 5\nof the Limitation Act, thus categorically demonstrating that they are to\nbe decided on similar grounds.”\nAfter evaluating the facts of the present case, the Bench is conscious of the facts\nthat the Courts should not adopt an injustice oriented approach in rejecting the\napplication for condonation of delay

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

condoned.", "result": "Dismissed", "sections": [ "Section 11 of the I.T. Act, 1961", "Section 143(1) of the Act", "Section 13 of Information Technology Act 2000", "Sections 282/282A of Income Tax Act", "Rule 127/127A of the Income Tax Rules", "Section 5 of the Limitation Act, 1963", "Section 3 of the Limitation Act", "Order 22 Rule 9 (2), CPC" ], "issues": "Whether the delay

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

5 of the Limitation Act, 1963- High Court - Appeal to Whether merely because rectification application under section 254(2) against order of Tribunal was filed and remained pending before Tribunal, same cannot be termed to be a good ground for condonation of delay

RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

delay in filing the appeal is condoned.” 5. The brief facts of the case are that the assessee had not filed return of income. Subsequently, a notice U/s 148 of the Income Tax Act, 1961 (in short, the Act) was issued to the assessee on 14/05/2012 and the assessment was completed by the A.O. U/s 147 r.w.s

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this 10 Lalita Devi Sharma vs. ITO when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay

DCIT, JAIPUR vs. RAJASTHAN FINANCIAL CORPORATION, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: The Hearing.”

2 months. The appellant has also taken the ground for condonation of the said delay stating that "Appeal could not be filed within stipulated time as our office was not working with full strength due to the coronavirus pandemic". 4.2 Considering the genuine difficulty faced by the appellant due to the Covid19 pandemic, condone the aforesaid delay. The appeal

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

In the result, the appeal of the assessee is allowed

5. As is evident from the above finding of the ld. CIT(A) that he has not condone the delay in filling the appeal by the assessee before him which was delayed by 114Days. The assessee submitted that the appeal was filed delayed because the accountant of the assessee was not regular in attending the office due to medical emergency

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)

condoning delay in filing Form No. 10 Commissioner, however, rejected said application Assessee filed additional ground before Tribunal stating that trust was not taxable in view of resolution of accumulation and notice thereof to ITO under section 11(2) Tribunal admitted additional ground and taking view that since assessee had complied with all conditions prescribed in section 11(2) concluded

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)

condoning delay in filing Form No. 10 Commissioner, however, rejected said application Assessee filed additional ground before Tribunal stating that trust was not taxable in view of resolution of accumulation and notice thereof to ITO under section 11(2) Tribunal admitted additional ground and taking view that since assessee had complied with all conditions prescribed in section 11(2) concluded

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 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of delay is a matter of judicial discretion; and where misrepresentation exists, the same cannot be exercised in favour of the assessee. 6. Prayer In light of the above, it is respectfully prayed that the assessee’s plea

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 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of delay is a matter of judicial discretion; and where misrepresentation exists, the same cannot be exercised in favour of the assessee. 6. Prayer In light of the above, it is respectfully prayed that the assessee’s plea

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 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of delay is a matter of judicial discretion; and where misrepresentation exists, the same cannot be exercised in favour of the assessee. 6. Prayer In light of the above, it is respectfully prayed that the assessee’s plea

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 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of delay is a matter of judicial discretion; and where misrepresentation exists, the same cannot be exercised in favour of the assessee. 6. Prayer In light of the above, it is respectfully prayed that the assessee’s plea

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(1)", "Section 33", "Section 5

VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

2. At the outset of hearing, the Bench observed that there is delay of 10 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers. “In the aforementioned matter, it transpires that a delay of 09 days has been marked in filing of appeal

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there