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

5 ITA NO.772/JP/2023 THIKARIYA GRAM SEWA SAHAKARI SAMITI LTD the term 'entry' would, in my view, not be correct and the provision must be given full and unfettered play. The explanation cannot curtail or restrict the main thrust or scope of the provision and due weightage as well as meaning has to be attributed to the purposes of Section

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

5 of the Limitation Act is being considered. The State has not acted improperly in relying on its legal advisers." 3.3 In the case of United Christmas celebration committee charitable trust vs. ITO. (2017) 249 Taxman 0372 (Madras) (Delay 1631 days), held that “Appeal—Condonation of delay—Tribunal refused to entertain appeal of Assessee-charitable institution filed against order passed

SHRI RAKESH GARH,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

5. During the course of hearing, the ld AR submitted that the assessee has filed the present appeal on 09/12/2020 against the order passed by the ld. CIT(A) relating to A.Y. 2013-14 alongwith an application seeking condonation of delay. It was submitted that the assessee wishes to resolve this matter and has since moved an application under Vivad

SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

5. During the course of hearing, the ld AR submitted that the assessee has filed the present appeal on 09/12/2020 against the order passed by the ld. CIT(A) relating to A.Y. 2013-14 alongwith an application seeking condonation of delay. It was submitted that the assessee wishes to resolve this matter and has since moved an application under Vivad

SHIV KUMAR SUSHIL KUMAR TEA ENTERPRISES PVT. LTD.,KOTA vs. ACIT, KOTA

In the result, appeal of the assessee is dismissed

delay can be condoned. Further, as rightly held by the learned CIT (A), the Courts have held that due date for furnishing return of income as per section 139(1) is subject to extended period provided u/s 139(4). In view of this reason also, the order of CIT (A) is to be upheld." (e) That for these and some

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

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condoned and appeal of the assessee is admitted for adjudication. 2. Sant Kabir Mahasabha Versus The CIT (Exemption) Chandigarh (ITA No. 84/CHD/2023) (ITAT, Chandigarh) Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

80,35,820/- by considering cash deposit into bank account (Current Account) to be Unexplained Money u/s 69A without appreciating that same emanated out of sale proceeds of business and only Income component ought to have brought to taxation and that too under head of Income from Business and Profession. 5 That both the lower authorities have erred

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

80,35,820/- by considering cash deposit into bank account (Current Account) to be Unexplained Money u/s 69A without appreciating that same emanated out of sale proceeds of business and only Income component ought to have brought to taxation and that too under head of Income from Business and Profession. 5 That both the lower authorities have erred

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

80,35,820/- by considering cash deposit into bank account (Current Account) to be Unexplained Money u/s 69A without appreciating that same emanated out of sale proceeds of business and only Income component ought to have brought to taxation and that too under head of Income from Business and Profession. 5 That both the lower authorities have erred

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

80,35,820/- by considering cash deposit into bank account (Current Account) to be Unexplained Money u/s 69A without appreciating that same emanated out of sale proceeds of business and only Income component ought to have brought to taxation and that too under head of Income from Business and Profession. 5 That both the lower authorities have erred

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of the delay.  SoneraoSadashivrao Patil &Anr. v. Godawaribai [MANU/MH/0022/2000: 1999 (2) Manu

KRISHAN KUMAR YADAV,ALWAR vs. ITO WARD, BEHROR, BEHROR

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

Bench: Him. 2

80-0 made by Assessee was disallowed by AO for Assessment Year 1993-94 and confirmed by the Commissioner of Income Tax (Appeals)- Against order of Commissioner, assessee preferred appeal before Tribunal-Tribunal restored matter back to file of AO for Assessment Year 1993-94-AO passed order allowing claim under that section of the I.T. Act, 1961-Assessee preferred

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)

80-0 made by Assessee was disallowed by A0 for Assessment Year 1993-94 and confirmed by the Commissioner of Income Tax (Appeals)-Against order of Commissioner, assessee preferred appeal before Tribunal -Tribunal restored matter back to file of AO for Assessment Year 1993-94-A0 passed order allowing claim under that section of the I.T. Act, 1961-Assessee preferred