SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

Charitable Trust Vs. DCIT(E) ITA No.1528/M/2022 order dt. 31.10.2022 (Mum.) (Trib.) The relevant para 5 to 7 is reproduced as under:- 5. Undisputedly, the assessee trust has filed return of income for the year under consideration on 07.11.2017 well within time, which was processed under section 143(1) of the Act dated 26.03.2019 by Dy. Commissioner of Income

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 15 TRUST FOR REACHING by rejecting such condonation application, but an THE UNREACHED assessee, a public charitable trust past 30 years THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when

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 15 TRUST FOR REACHING by rejecting such condonation application, but an THE UNREACHED assessee, a public charitable trust past 30 years THROUGH TRUSTEE, who substantially satisfies the condition for NIMITTABEN N BHATT availing such exemption, should not be denied the vs. COMMISSIONER OF same merely on the bar of limitation especially INCOME TAX when

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.”

201(1A) of the Act. Penalty proceedings are also prescribed under Section 221 of the Act for committing default in remitting the TDS or if there is delay in remitting without good and sufficient reasons. Therefore, when substantial provisions have already been incorporated to ensure payment of TDS in time, the powers to levy fee for the delay in filing

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

section 11 was unwarranted. The learned counsel relied on various judicial precedents, including the decisions of the Gujarat High Court in CIT v. Gujarat Oil & Allied Industries Ltd. (1993) 201 ITR 325 and Sarvodaya Charitable Trust

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

charitable Trust who is having tax exemption u/s 10(20) of the Act. For reference, an extract from the section 1941A is reproduced hereunder:- "Payment on transfer of certain immovable property other than agricultural land22a 194-IA. (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

charitable Trust who is having tax exemption u/s 10(20) of the Act. For reference, an extract from the section 1941A is reproduced hereunder:- "Payment on transfer of certain immovable property other than agricultural land22a 194-IA. (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor

SHREE DIGAMBER JAIN DHARM PRABHAVANA SAMITI,UDAIPUR vs. CIT(EXEMTION), JAIPUR

Appeal is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

201, Radhika Complex, Dudu Bagh, Loha Mandi, Sansar Chand Road, Jaipru - 302001. Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Mohan Choudhary, Advocate Shri Anil Dhaka, Ld. CIT (DR) 30.06.2025. 07.07.2025. DR. MITHA LAL MEENA, A.M.: ORDER This appeal by the appellant is directed against the order of the Commissioner of Income Tax (Exemption), Jaipur (hereinafter referred