MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

E R PER: BENCH These two appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jodhpur dated 23/10/2018 for the AY. 2013-14 & 2014- 15 respectively. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Since common issues are involved

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

E R PER: BENCH These two appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jodhpur dated 23/10/2018 for the AY. 2013-14 & 2014- 15 respectively. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Since common issues are involved

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

In the result, the appeal of the assessee is allowed

22,51,272/-, Rs.77,89,989/- applied for the charitable purpose during the year and Rs.26,23,593/- have been set apart for the specified purposes and in consequence invested in the specified investments as per section 11(5) of the Act. It has been intimated the department in Form 10 as provided u/s 11 (2

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

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)

22. While evaluating the above disclosure, we find that the respondents seek to assert that at the relevant time the online portal supported a " flawless filing" of Form 10. They further aver that the total filing count of Form 10 between 01 October 2016 to 31 October 2016 was 3687. It is in the aforesaid backdrop that the respondents argue

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

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

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

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

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated 28.06.2019 [here in after (Ld. CIT(A))] for assessment year 2009-10. 2 Smt. Jaya Mogra 2. The assessee has marched this appeal on the following grounds:- “1. The penalty