MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

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..

17 /07/2023 Date of Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM The assessee has filed an appeal against the order of the Learned Commissioner of Income Tax-1, Jodhpur [herein after “Ld.CIT(A)”] dated 29.09.2017 for the assessment year 2009-10. 2. At the outset of hearing, the Bench observed that there is delay

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

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

In the result, the appeal of the assessee is allowed

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 is bad in law and on facts as far as the addition sustained for Rs. 335836,00 is concerned which deserves to be vitiated. 2

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

delay and on the basis of your theory the original return was well within the time and the same was revised which the assessee already considered the same. For your ready reference, I am again attaching the acknowledgment as well as the computation of income in the paper book. That the order passed by the CIT (A) is not reasoned