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

The appeal of the assessee is allowed

condone such delay on authorities concerned. In the case of Jaya Educational Trust v. Dy. CIT [2021] 130 taxmann.com 225/191 ITD 107 (Chennai - Trib.), ITAT held that where assessee had filed return of income within due date specified under section 139(4) and also filed Form No. 10 electronically before completion of assessment, assessee could not be denied exemption under

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

15% of the income can be accumulated indefinitely by the trust or institution, 85% of income can only be accumulated for a period not exceeding 5 years subject to the conditions that such person submits the prescribed Form 10 to the Assessing Officer in this regard and the money so accumulated or set apart is invested or deposited

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

15. However, considering the legal position that there is no power to condone the delay in filing an application under section IO(23C) of the Act, this Court is not inclined to exercise its extraordinary jurisdiction to condone the delay. However, this Court is inclined to give appropriate direction to the respondent to consider the petitioner's application

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

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

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

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

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 , 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

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..

Section under which notice issued Date of Remarks issuance 1. 142(1)/143(2) 18-08-2010 None attended 2. 142(1)/143(2) 20-08-2010 None attended Seema Pandi vs. ITO. 3. 142(1)/143(2) 07-01-2011 None attended 4. 142(1)/143(2) 31-01-2011 None attended 5. 142(1)/143(2

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground

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

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

JAI PRAKASH SUWALKA,UDAIPUR vs. ADDL. CIT, RANGE-TDS, UDAIPUR

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

delay of 02 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. 5. The assessee has raised the following grounds of appeal:- “1. That

BHARAT CHATURBHUJ VEDANT,MUMBAI vs. DC, CENTRAL CIRCLE-2, JODHPUR

In the result, all the appeals filed by the assessee bearing ITA Nos

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

section 143(3) of the Act, date of order 31/12/2019 for A.Ys 2016-17 to A.Y. 2018-19. 2. The registry has reported a delay of 15 days in filing the appeals. The assessee has filed an affidavit stating that the CIT(A)’s order was served on the CA’s email id srrathica@mail.com and erstwhile employees’ email id sandeep.nagaonkar@mail.com