WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

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

delay in filling these three appeals by the assessee.\n6.\nBefore we take up these appeals on its merits, after condoning the\ndelay, the Id. AR of the assessee submitted that the matter in ITA No.\n1007/JP/2025 for A.Y 2017-18 may be taken as the lead case for\ndiscussions, and on this aspect of the matter

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

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

delay in filling these three appeals by the assessee.\n6.\nBefore we take up these appeals on its merits, after condoning the\ndelay, the Id. AR of the assessee submitted that the matter in ITA No.\n1007/JP/2025 for A.Y 2017-18 may be taken as the lead case for\ndiscussions, and on this aspect of the matter

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

condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC(ii)", "143(1)(a)(v)", "234A

PALAS GRAM SEWA SAHKARI SAMITI LIMITED,SIKAR vs. ITO, SIKAR

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

80P\nread with Section 80A(2) of the Income Tax Act, 1961.\n5. The appellant prays for leave to add, to amend, to delete, or modify the all\nor any grounds of appeal on or before the hearing of appeal.\n3. At the outset of hearing, the Bench observed that there is delay of\n344 days in filing

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

80P by the\r\nassesseswith following narration.\r\n\"Sub: Condonation of delay under clause (b) of sub-section (2) Section

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

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

condoned for adequate reasons demonstrated by the Revenue then even where delay occurs for reasons not attributable to the Revenue also. In the absence of any other argument, we do not see how in the facts as considered by different Courts in the decisions relied upon by the ld. AR, why they should not be applied. Once it has been

JAMBO CREDIT AND THRIFT CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. ITO-6(1),, JAIPUR

Bench: This Appellate Tribunal Feeling Aggrieved By Order Dated 12.06.2024, Passed By Learned Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, As Thereby The Appeal Filed By The Appellant Has Been Dismissed.

condone the delay in filing of the appeal. We order accordingly. However, the applicant is burdened with costs of Rs. 3,000/- to be deposited in “Prime Minister’s National Relief Fund”. 5 Jambo Credit and Thrift Co-operative Society Ltd. Jaipur. Arguments have also been advanced in the appeal, on merits, today itself by both the sides. We proceed

SHIKSHA VIBHAG KARMCHARI SAHKARI SAMITI LIMITED,BUNDI vs. ITO, BUNDI

In the result, the appeal of the assessee is allowed

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

condone delay in filing income tax return and allowed the deduction u/s 80P of the Income Tax Act 1961. 5. In first appeal the Learned CIT(A) has not allowed deduction claimed u/s.80P of the Act without appreciating the fact that in order to claim the deduction, the assessee should file its return of income making a claim within

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

condone the delay. The Affidavit of the\nassessee reads as under :-\n\"AFFIDAVIT\nI, Narendra Kumar Goswami S/o Shri Ram Chandra Goswami Age 61 years resident of\nAB-217, Nirman Nagar, Jaipur-302019 (Raj.) do hereby solemnly affirm and declare as\nunder.\n1. That I am the Counsel for the assessee in the present matter and am fully competent

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

condone the delay. The Affidavit of the\nassessee reads as under :-\n“AFFIDAVIT\n3\nITA No. 243 Το 246/JPR/2025\nRMS Karamchari Bachat and Sakh Sahakari Samiti Ltd., Jaipur.\nI, Narendra Kumar Goswami S/o Shri Ram Chandra Goswami Age 61 years resident of\nAB-217, Nirman Nagar, Jaipur-302019 (Raj.) do hereby solemnly affirm and declare as\nunder.\n1. That

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

condone the delay. The Affidavit of the\nassessee reads as under :-\n“AFFIDAVIT\nITA No. 243 Το 246/JPR/2025\nRMS Karamchari Bachat and Sakh Sahakari Samiti Ltd., Jaipur.\nI, Narendra Kumar Goswami S/o Shri Ram Chandra Goswami Age 61 years resident of\nAB-217, Nirman Nagar, Jaipur-302019 (Raj.) do hereby solemnly affirm and declare as\nunder.\n1. That

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

condone the delay. The Affidavit of the\nassessee reads as under :-\n\n“AFFIDAVIT\n\n3\nITA No. 243 Το 246/JPR/2025\nRMS Karamchari Bachat and Sakh Sahakari Samiti Ltd., Jaipur.\n\nI, Narendra Kumar Goswami S/o Shri Ram Chandra Goswami Age 61 years resident of\nAB-217, Nirman Nagar, Jaipur-302019 (Raj.) do hereby solemnly affirm and declare as\nunder

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

KRYA VIKRAYA SAHAKARI SAMITI LIMITED DEOLI,DEOLI TONK vs. ITO TONK, TONK

Appeal of the appellant is dismissed and the order of the AO is confirmed

Bench: Him.

condone the delay of 152 days in filing the appeal before us. 6. The brief facts of the case are that the return of income declaring total income at Rs. NIL was filed electronically on 30.10.2017 vide acknowledgement No. 269409091301017 which was processed u/s 143(1) by the CPC. The case was selected for scrutiny assessment through manual selection criteria