AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

penalty order u/s 271(1)(c) in the case of the present assessee.\nf. Refer Para 26 : Notice u/s 148 was issued for A.Y. 2014-15 by the said\nITO. The Ld. Court has specifically noted that the said notice u/s 148 was barred\nby limitation as per S. 149 and further, there was no satisfaction of the competent\nauthority

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

penalty order u/s 271(1)(c) in the case of the present assessee.\nf.\nRefer Para 26 : Notice u/s 148 was issued for A.Y. 2014-15 by the said\nITO. The Ld. Court has specifically noted that the said notice u/s 148 was barred\nby limitation as per S. 149 and further, there was no satisfaction of the competent\nauthority

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

penalty order u/s 271(1)(c) in the case of the present assessee.\nf. Refer Para 26 : Notice u/s 148 was issued for A.Y. 2014-15 by the said\nITO. The Ld. Court has specifically noted that the said notice u/s 148 was barred\nby limitation as per S. 149 and further, there was no satisfaction of the competent\nauthority

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

80G was genuinely claimed. The grounds of appeal taken by the appellant is not acceptable. The assessee was asked vide notice u/s 274 r.w.s 271(1)(c) of the IT Act dated 30.11.2019 followed by show cause notice dated 09.09.2021 and reminder letter dated 30.11.2021, as to why an order imposing a penalty u/s 271(1)(c) of the Income

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

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

80G was genuinely claimed. The grounds of appeal taken by the appellant is not acceptable. The assessee was asked vide notice u/s 274 r.w.s 271(1)(c) of the IT Act dated 30.11.2019 followed by show cause notice dated 09.09.2021 and reminder letter dated 30.11.2021, as to why an order imposing a penalty u/s 271(1)(c) of the Income

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

80G was genuinely claimed.\nThe grounds of appeal taken by the appellant is not acceptable. The assessee\nwas asked vide notice u/s 274 r.w.s 271(1)(c) of the IT Act dated 30.11.2019\nfollowed by show cause notice dated 09.09.2021 and reminder letter dated\n30.11.2021, as to why an order imposing a penalty u/s 271(1)(c) of the Income

JHALAWAR KENDRIYA SAHAKARI BNAK LTD,JHALAWAR vs. ADL/ADIT (I&CI), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.

271 days (01.06.2019 to 26.02.2020). Accordingly penalty levied u/s. 271FA of the I.T. Act, 1961 is calculated as under:- For 242 days (01.06.2019 to 28.01.2020) @ 500/- per day Rs.1,21,000/- For 29 days (29.01.2020 to 26.02.2020) @ 1000/- per day Rs. 29,000/- Total Rs. 1,50,000/- In first appeal the ld. CIT(A) confirmed the penalty by observing

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (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. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

section 139(4A) rws 139(1)—An attempt of deliberateness or deceptiveness is associated with the word 'failure'—ln the present case, there was no deliberateness or deceptiveness in not filing the return of income within the prescribed time limit—Assessee was under a bonafide belief that securing recognition u/s 80G would be a pre requisite for filing the return

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

penalty proceedings u/s 271(1)(c) r/w 274 are initiated separately 3.3 Revocable Trust:- On perusal of the trust deed it is noticed that in the trust deed there is no clause which can justify the recoverability of the trust as such the trust is held to be a revocable trust which is not eligible to become public/charitable trust

RAJASTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. ACIT-CERCLE 6, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

80G and delay in payment of PF and ESI was made. On disallowance of Rs. 6,60,08,530/- made on account of contribution to Consumer Welfare Fund, penalty was also separately initiated u/s. 271(1)(c) of the Act. The assessee being aggrieved with the same filed an appeal before the Ld. CIT (A), who in turn confirmed

RAJASTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

80G and delay in payment of PF and ESI was made. On disallowance of Rs. 6,60,08,530/- made on account of contribution to Consumer Welfare Fund, penalty was also separately initiated u/s. 271(1)(c) of the Act. The assessee being aggrieved with the same filed an appeal before the Ld. CIT (A), who in turn confirmed

RAJASHTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

80G and delay in payment of PF and ESI was made. On disallowance of Rs. 6,60,08,530/- made on account of contribution to Consumer Welfare Fund, penalty was also separately initiated u/s. 271(1)(c) of the Act. The assessee being aggrieved with the same filed an appeal before the Ld. CIT (A), who in turn confirmed