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 the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

condonation the delay in filing the appeal before the Ld.\nCIT(A).\nD. Rebuttal and factual clarification on the Arguments of the Ld. DR taken\nduring hearing and submission on merits of the case\n18. The Ld. DR during the hearing has alleged misrepresentation of the facts\nby the Appellant, which is specifically denied. The Ld. DR has rather\nmisinterpreted

SMT. RUKSANA,JHALAWAR vs. ITO, WARD, JHALAWAR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice- that being the life-purpose

SITA RAM SAINI,CHOMU, JAIPUR vs. ITO WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

condonation of delay should receive a liberal construction as to advance the substantial Justice.. 3. Now coming to the merits of the case, the assessee has 5 Sh. Sita Ram Saini vs. ITO challenged the order of the ld. CIT(A) on the following grounds: - “1. The order of the learned Commissioner of Income tax (appeals), NFAC with

MANCAN FOUNDATION,UDAIPUR vs. COMMISSIONER OF INCOME TAX (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. 1092/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :.................. Cuke Mancan Foundation, C.I.T.(Exemption) Vs. Udaipur. Jaipur. C/O-Shah Patni & Co. Chartered Accountants, S.B. One, Babu Nagar, Jln Marg, Jaipur- 302015. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaftm 7600 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Pramod Patni (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 29/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Jaipur (In Short, The Cit(E)) Dated 27/06/2019 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Taken Following Grounds: “1. The Learned Commissioner Of Income Tax Has Grossly Erred In Fact As Well As In Law In Rejection The Application For Registration U/S. 12Aa Of Income Tax Act, 1961 Of The Appellant Company:

condone the delay of 09 days in filing the present appeal and admit the same for hearing. 7. The facts of the case in brief are that the assessee filed application before the ld. CIT(E) seeking registration U/s 12AA of the Act. However, the ld. CIT(E) after considering the case of the assessee passed order U/s 12AA

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

delay of 18 days\nin filing the appeal by the assessee is condoned in view of the decision of Hon'ble\nSupreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and\nOthers, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause.\n3.\nThe assessee has raised the following grounds of appeal

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is 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

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

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is 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

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is 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

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

92 days.\n2.1 Reasonable Cause Existed: With regard to the delay, it is humbly\nsubmitted that there did exist a reasonable cause and the delay so\ncaused was completely unintended and bonafide in as much as Shri\nSushil Mittal, employed in the office of the Company and permanent\nemployee of the appellant company namely, M/s SHIV VEGPRO\nPRIVATE LIMITED, Kota

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

SHRI JITENDRA BEHL,SRIGANGANAGAR vs. ITO, WARD-3(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

condone the delay of 64 days in filing the appeal before us. 5. Brief facts of the case are that the assessee has filed his original return of income on e-filing portal for the A.Y. 2017-18 on 29.03.2018 declaring total income at Rs.2,92,300/-. The case was selected for Limited SCRUTINY assessment under CASS. Notice

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

delay of two days in filing\nthe appeal by the assessee is condoned.\n5.\nIn this appeal, the assessee has raised the following grounds:\n“1. 1. The ld. CIT(A) erred in law as well as facts of the case in confirming the validity of\nthe impugned notice u/s 148A of the Act as also the notice issued

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

condone the delay of 92 days in filing the cross objection. 3.1 Apropos Ground No. 1 and 2 of the Revenue, brief facts of the case are that the assessee is a Doctor by profession. He had filed his return of income on 28/9/2013 declaring total income of Rs 18,21,680/- along with audited Balance Sheet and Profit

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay 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. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

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

condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk. 4. The brief facts of the case in ITA No. 460/JPR/2024, as culled out from the records are that a search and seizure action u/s 132 of the Act and/or survey action u/s 133A of the Act was carried