DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

section 12 of the Act by rejecting such condonation application but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

section 12 of the Act by rejecting such condonation application but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

115 taxmann.com 345 (High Court of Madras) 3. Dr. AmritLalMangal vs. Union of India [2015] 62 taxamnn.com 310 (High Court of Punjab and Haryana) 4. Biswajit Das vs. Union of India [2019] 103 taxmann.com 290 (High Court of Delhi) The appellant has mainly submitted that- "In view of the above submissions order u/s 2004 of the Act imposing late fees

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

trust registered under sec. 12AA and 80G of Income Tax Act, 1961 with its object to serve the down trodden of the society including running of blood bank. During the year, the Appellant declared total income at RS NIL on 12/09/2019 subject to the provision of section 11, 12 of the IT Act. Copy of ITR filed along with Balance