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

The appeal of the assessee is allowed

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

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

section 143(1) of the Act, a liberal approach may be taken for condonation of delay since assessee's application

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO 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. Since, the facts of all the cases

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO 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. Since, the facts of all the cases

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

delay of 16 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO 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. Since, the facts of all the cases

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

condonation of delay in filing such Form/ return of income for the assessment year for the assessment year 2016-17,2017-18 & 2018-19. The bench noted that in the order of the ld. CIT(A) at page following non disputed facts emerges: “5.6.3 Under section 11 of the Income-tax Act, it has also been provided that

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

section 143(1) of the Act, date of order 31/05/2019. 2. The appeal was filed with a delay of 120 days. The assessee filed a duly notarised affidavit. The Ld.DR has not made any objection for condoning

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

delay of 20 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 and therefore admitting the appeal we are proceeded to deal with the merits

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.”

delay was condoned and on merits the appeal had been decided by the first appellate authority. 1.5. The provisions of section 234E and section 200A reads as under : 234E. Fee for defaults in furnishing statements (1

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust providing educational services. It runs a dental college under the name “Ahmedabad Dental College & Hospital”. The assessee was granted registration u/s 12A of the Act on 22.3.1996 subject to certain conditions

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject

SUKHAD JEEVAN SANSTHAN,CHITTORGARH vs. CIT (EXEMPTION) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

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

section (5) of sec. 80G of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit

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)

delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners' Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247

SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

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

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

Section under which notice issued Date of Remarks issuance 1. 142(1)/143(2) 18-08-2010 None attended 2. 142(1)/143(2) 20-08-2010 None attended Seema Pandi vs. ITO. 3. 142(1)/143(2) 07-01-2011 None attended 4. 142(1)/143(2) 31-01-2011 None attended 5. 142(1)/143

AAMEEN BELIM,JODHPUR vs. ITO, WARD-2(2), JODHPUR

In the result, the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay for 3 days is condoned. 4. Brief fact of the case is that the assessment was completed u/s 143(3)/147 of the Act and notice u/s 148 was initiated due to deposit of cash in the bank I.T.A. No.571/Jodh/2018 3 Assessment Year: 2009-10 account. The ld. AO confirmed the addition amount to Rs.20,30,585/- for depositing

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

In the result, the appeal of the assessee is allowed

section 11(5) of the Act. It has been intimated the department in Form 10 as provided u/s 11 (2) of the Act on 13/02/2020. Despite filing of the reply with respect to grant of the condonation of delay in filing of the Form 10 vide order no. ITBA/COM/F/17/2020-21/1027179655(1

ROHITASH KUMAR ,SRIGANGANAGAR vs. DCIT, CPC / ITO, WARD-4,, SRIGANGANAGAR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

1)(va) and Section 43B by Finance Act, 2021 will be applicable in the case of assessee. (6) That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in recording irrelevant finding in the order and thereby sustaining arbitrary addition in a hypothetical way by putting the assessee to erroneous harassment and inconvenience

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD. vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

condone the delay in filing appeal\nbefore CIT Appeal and remand the matter to adjudicate on merits. In support to\nsubstantiate the cause of delay, he filed an affidavit of the official liquidator\ncertified by Registered Notary which reads as under:\n4\nITA No. 5 to 12/Jodh/2024\n Assessment Year 2012-13 to 2019-20\nINDIA NON JUDICIALIN-GJ59714587427278W\nGovernment