UTTARAKHAND VIKAS SAMITI,UDAIPUR vs. DCIT, CPC / ITO, WARD EXEMPTION, UDAIPUR

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

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleuttarakhand Vikas Samiti Vs. Dcit, Cpc/Ito, Ward Exemption, 117, Main Road, Bhupalpura, Udaipur - 313001 Udaipur - 313001 Pan No. Aaatu 3935 G Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax, Appeal, Addl/Jcit (A) Patna [Hereinafter Referred To As “The Jcit Appeal”] Dated 24.01.2025 With Respect To Assessment Year 2018-19 Challenging Therein Confirmation Of Addition Of Rs. 6,00,000/- Without Appreciating Facts Of The Case.

section 11(2) of the Act. Based on this observation the solitary ground of appeal raised by the assessee is allowed.” 10. In the present case, the assessee fulfils the conditions prescribed as per CBDT circular no. 07/2018 though the assessee could not file the form no. 10 within the stipulated time. The CBDT also mentioned that where there

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

In the result, the appeal of the assessee is allowed

14-41 of PB. On verification of the itemised detail of investments made in the mode given u/s 11 (5), the Ld CIT (Exemptions) condoned the delay in filing of the Form 10 vide order no. ITBA/COM/F/17/2020-21/1027179655(1) dated 29.05.2020 thru his order u/s 119(2)(b) of the act. Copy of order enclosed

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.”

condoned. 1.8. It will also be worthwhile to submit that the Board was also considering the difficulties being faced genuinely by the taxpayers in making such compliance and that the penal provisions under section 234E may be too harsh to be implemented. The penalty of Rs. 200/- for such technical defect was too high, and therefore a Circular was issued

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

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

2. The appeal is barred by limitation by 14 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that there was delay in getting legal advice and accordingly, it is prayed that the delay may be condoned. We have heard the parties on this preliminary issue. Having regard to the submissions made

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 u/s 143(2

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

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

2. The reason of late filing was that as the notices or orders was sent on the email id and the assessee has asked to the counsel for necessary action. Some days later the local counsel after seeing the matter has asked to the assessee to come in the office for discussion and filling the appeal and advised to engage

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

2. The reason of late filing was that as the notices or orders was sent on the email id and the assessee has asked to the counsel for necessary action. Some days later the local counsel after seeing the matter has asked to the assessee to come in the office for discussion and filling the appeal and advised to engage

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

2. The reason of late filing was that as the notices or orders was sent on the email id and the assessee has asked to the counsel for necessary action. Some days later the local counsel after seeing the matter has asked to the assessee to come in the office for discussion and filling the appeal and advised to engage

MUNNA RAM,JODHPUR vs. ITO, WARD-3(5), JODHPUR

In the result, the appeal is allowed for statistical purpose

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

14,290/- as unexplained credit in violation of principles of natural justice. 2. Having heard both the sides and perusal of record we find that there was delay of 646 days in filing the appeal by the assesee. The Appellant assessee has filed an application for condonation of the delay. The Ld. AR submitted that the 2 assessee

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

section 144 of\nthe Income Tax Act, 1961, invoking provisions of best judgement, an ex-parte\norder qua the assessee society where the Assessment order indicated the\naddress as ADARSH PRINTER BHAWAN RAJMATA DHARAMSALA, SIROHI 307001,\nRajasthan, India, which was seized to be the registered office after appointment\nof the Official Liquidator. However, the Hon'ble Gujarat High Court vide

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.”

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest

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

section 144 of\nthe Income Tax Act, 1961, invoking provisions of best judgement, an ex-parte\norder qua the assessee society where the Assessment order indicated the\naddress as ADARSH PRINTER BHAWAN RAJMATA DHARAMSALA, SIROHI 307001,\nRajasthan, India, which was seized to be the registered office after appointment\nof the Official Liquidator. However, the Hon'ble Gujarat High Court vide

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

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

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

section 144 of\nthe Income Tax Act, 1961, invoking provisions of best judgement, an ex-parte\norder qua the assessee society where the Assessment order indicated the\naddress as ADARSH PRINTER BHAWAN RAJMATA DHARAMSALA, SIROHI 307001,\nRajasthan, India, which was seized to be the registered office after appointment\nof the Official Liquidator. However, the Hon'ble Gujarat High Court vide