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

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

2. Affidavit for condonation of delay filed before CIT(A), for 3-4 the A.Y. 2014-15 3. ITRV & Computation of total income for the A.Y. 2016-17 5-6 4. Affidavit for condonation of delay filed before CIT(A), for 7-8 the A.Y. 2016-17 5. Order u/s 154 dated 09/06/2019 passed by ITO(E)-1, 9 Jaipur

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

In the result, the appeal of the assessee is allowed

9] [Matter remanded] Shilpaben Nileshbhai Gami vs. Assistant Commissioner of Income-tax [2024] 169 taxmann.com 595 (Gujarat High Court)[19-11-2024] Section 68, read with section 45 and 254, of the Income-tax Act, 1961 - Cash credit(Condonation of delay) - Assessment year 2007-08 - Commissioner (Appeals) passed an order upholding capital gain of certain amount to be bogus - Assessee

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

9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range

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

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

delay of 10 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. 5. The assessee has marched this appeal on the following grounds 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 (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

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

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 :

2-5 3. Copy of Reply dated 01.10.2024 filed in response to the Notice 6-7 dated 24.09.2024 along with Copy of Application for condonation of delay dated 26.07.2024 8-12 and Copy of the Hon’ble High Court Order. 13-14 4. Copy of Reply dated 10.10.2024 submitting the details of the 15-21 Writ Petition filed

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 :

2-5 3. Copy of Reply dated 01.10.2024 filed in response to the Notice 6-7 dated 24.09.2024 along with Copy of Application for condonation of delay dated 26.07.2024 8-12 and Copy of the Hon’ble High Court Order. 13-14 4. Copy of Reply dated 10.10.2024 submitting the details of the 15-21 Writ Petition filed

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 :

2-5 3. Copy of Reply dated 01.10.2024 filed in response to the Notice 6-7 dated 24.09.2024 along with Copy of Application for condonation of delay dated 26.07.2024 8-12 and Copy of the Hon’ble High Court Order. 13-14 4. Copy of Reply dated 10.10.2024 submitting the details of the 15-21 Writ Petition filed

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 :

2-5 3. Copy of Reply dated 01.10.2024 filed in response to the Notice 6-7 dated 24.09.2024 along with Copy of Application for condonation of delay dated 26.07.2024 8-12 and Copy of the Hon’ble High Court Order. 13-14 4. Copy of Reply dated 10.10.2024 submitting the details of the 15-21 Writ Petition filed

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)

2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act 12.4 Applicability: These amendments take effect from 1stApril, 2016 and will, accordingly, apply in relation to the assessment year 2016-17 and subsequent assessment years." 7. As mentioned in the above mentioned explanatory notes, before Finance Act, 2015, there was no clarity

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)

2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act 12.4 Applicability: These amendments take effect from 1stApril, 2016 and will, accordingly, apply in relation to the assessment year 2016-17 and subsequent assessment years." 7. As mentioned in the above mentioned explanatory notes, before Finance Act, 2015, there was no clarity

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)

section of the I.T. Act, 1961—Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97— 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

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

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

9 and 10][In favour of assessee] Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. Income Tax Officer (Exemption) [2021]125 Taxmann.com75 (Gujarat) has held as under: Section 12A, read with section 119, of the Income-tax Act, 1961 - Charitable trust - Registration Procedure (Condonation of delay in filing Form 10B) - Assessment year 2016-17- Assessee

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

section of the I.T. Act, 1961—Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97— 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

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

section of the I.T. Act, 1961—Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97— 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

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

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

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

delay is condoned. 3.1 Apropos ground of appeal of the assessee, it is noticed that the ld. CIT(A) has dismissed the appeal of the assessee by observing at para 6 to 7 of his order as under:- ‘’Decision 6. It is not disputed that the appellant deposited cash totaling Rs.59,09,500 in his bank accounts with State Bank