MAHENDRA RATHI,BIKANER vs. ITO, BIKANER

delay in filing appeal is condoned and\nappeal admitted.\n3. Having heard both the sides and perusal of material on record, we find\nthat the Ld. NFAC has rejected the appeal ex parte qua the assessee summarily\nby a non-speaking appeal order without mentioning the factum of service of\nnotices of hearing issued

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

In the result, the ground no

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

148.,. Upholding the validity of assessment order on the of provision of section 124(3)(b)and section 292B is erroneous and contrary to the provision of Law. Assessment framed u/s143(3) in consequence to the notice issued u/s143(2) inviolations of statutory provisions may kindly be held void. 2. That on the facts and in the circumstances ofthe case

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

NOBLE EDUCATIONAL SOCIETY,BHILWARA vs. ITO (EXEMTION), JODHPUR

In the result, the appeal is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

sections 11 and 12 shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration, if the objects and activities of such trust or institution in the relevant earlier assessment year are the same

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