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

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

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

delay of 22 days in filing the appeal by the assessee was beyond its control. Therefore the same is condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case

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

condone the delay, and the matter is admitted for adjudication. 3. We heard the rival submissions and considered the documents available on the record. The assessee is a co-operative society engaged in business of trading in fertilizers and pesticides to its members. The assessee, while filing return of income claimed exemption under section 80P(2)(iv) amount to Rs.3

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

In the result, the appeal of the assessee is allowed

139 (1) and in result CPC has made addition of Rs 2623593/ while processing of the ITR. Copy of order of CPC attached at Pg No. 1-13 of PB read with Pg No. 8 giving reason for addition. In consequence, a prayer for the condonation of delay in filing form 10 was filed before Ld CIT (Exemption) on 21/05/2020

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

139(9). This clearly shows that provision of section 234E is un judicial. 5. There was no nay opportunity provided to assessee of being heard before imposing the late fee. 6. There was a reasonable cause for delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

139(1) , in view of the provisions of section 80, business loss as on 31.03.2015, i.e. Rs.1,42,68,828/-cannot be carried forward. However it was submitted to the CIT(A) that petition for delay condonation

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

section 11 and 12 shall apply to the case of the assessee Accordingly no exemption is granted u/s 11(2) of the IT Act for the year under consideration In result the appeal of the appellant is dismissed.” 5. As the assessee did not receive any favour from the appeal filed before ld. NFAC/ CIT(A). The present appeal filed

KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

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

delay for 240 days of the assessee is duly condoned. 3. In the outset, one appeal of the assessee is filed against the appeal order passed u/s 250 (6) of the Act and another appeal against the order which was passed u/s 154 related to rectification of the main appeal order for the impugned assessment year. The issue of both

KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

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

delay for 240 days of the assessee is duly condoned. 3. In the outset, one appeal of the assessee is filed against the appeal order passed u/s 250 (6) of the Act and another appeal against the order which was passed u/s 154 related to rectification of the main appeal order for the impugned assessment year. The issue of both

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

section 143(3) of the Act, date of order 17/12/2018. 2. The appeal was filed with delay for 15 days. The petition for condonation of delay was filed. The ordinate delay for 15days is condoned. 3. We heard the rival submissions and considered the documents available on the record. The Ld.AR argued and submitted a paper book containing pages