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

The appeal of the assessee is allowed

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 02/12/2022 [here in after (NFAC)] for assessment year 2020-21. 2. The assessee has marched this appeal on the following grounds:- “1. The Ld. CIT(A), NFAC has erred on facts

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] all dated 05.10.2021 for the assessment years 2011-12 to 2013-14 respectively. 2. At the outset of hearing, the Bench observed that there is delay of 16 days

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

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

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

In the result, appeal of the assessee in ITA No

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated 28.06.2019 [here in after (Ld. CIT(A))] for assessment year 2009-10. 2 Smt. Jaya Mogra 2. The assessee has marched this appeal on the following grounds:- “1

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Jodhpur dated 31.07.2018 [here in after referred as (CIT(A))] for assessment year 2004-05 which in turn arise from the order dated 28.03.2013 passed 2 M/s Sunil & Company under section

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of This Appeal.”

condonation of delay we admit the appeal to be decided on merits. 4. The fact as culled out from the records is that the assessee has filed return of income for A.Y 2017-18 electronically on 16.10.2017 declaring total income of Rs. Nil. The case was selected for Limited Scrutiny through CASS. Notice

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

condoned the delay looking to the peculiar circumstances of the case. 6. That the Commissioner of Income Tax (Exemption) ignore the communication which was incumbent upon the CIT(E) to examine the explanation and arrive at conclusion as to whether the explanation was satisfactory, if not satisfactory, has to communicate the assessee in view of 263 ITR page

M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER

In the result, appeal of the assessee is partly allowed

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 14.02.2023 [here in after (NFAC)] for assessment year 2019-20 which in turn arise from the order dated 01.05.2020 passed under section 143(1) of the Income

SARVODAYA MINING SERVICES,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee was filed against the order of Learned Commissioner of Income-tax (Appeal), Udaipur-2 [for brevity, ‘Ld. CIT(A)’] order passed under section 250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment Year 2017-18, date of order 09/03/2024. The impugned order

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

D-82-B,\nSiwad Area, Krishna Marg,\nBapu Nagar, (Rajasthan).\nVs The ITO,\nWard,\nNohar\nस्थायी लेखा सं./PAN NO: AKNPP9785A\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nPresent for Assessee\n: Shri R.S.Poonia, CA\nPresent for Revenue\n: Shri Karni Dan, Addl.CIT (Sr.DR)\nDate of Hearing\n:\n30.04.2025\nDate of Pronouncement:\n17.06.2025\nORDER\nPER RAJ PAL YADAV, VP\nThe assessee

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment