VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

condonation of delay:- 1. We hereby states that as per the provisions of the section 246(2)(b) of Income tax Act, 1961 an appeal may be filed by the appellant within 30 days from the date of the service of the notice of mand relating to the assessment or penalty, but as per section 249(3

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

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

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.”

delay was condoned and on merits the appeal had been decided by the first appellate authority. 1.5. The provisions of section 234E and section 200A reads as under : 234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time

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

The appeal of the assessee is allowed

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1)(ba) and the explanatory Budget Memorandum of Finance Bill, 2017 as the appellant has filed the return of income beyond the due date (the due date was 15.02.2021 and the date

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

b) of the Income Tax Act, 1961. The Board decided that where the application for condonation of delay has been filed and the return of income has been filed on or before 31st March of respective assessment years the Board directed to condone the delay admitted to such belated such application for condonation of delay in filing such Form/ return

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

B Road, Sardarpura, Jodhpur- 342001. PAN No. AANPD4947J Assessee by Shri Rajendra Jain, Advocate Revenue by Shri Arvind Kumar Gehlot, Addl. CIT(DR) Date of Hearing 06.10.2025. Date of Pronouncement 30.10.2025. DR. MITHA LAL MEENA, A.M.: ORDER The Captioned appeal is filed by the assessee against the order of the Ld. National Faceless Appeal Centre [Hereinafter referred

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

In the result, the appeal of the assessee is allowed

delay of 22 days in filing the appeal by the assessee was beyond its control. Therefore the same is 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

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

In the result, the ground no

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

delay for 3 days is condoned. 4. Brief fact of the case is that the assessment was completed u/s 143(3)/147 of the Act and notice u/s 148 was initiated due to deposit of cash in the bank I.T.A. No.571/Jodh/2018 3 Assessment Year: 2009-10 account. The ld. AO confirmed the addition amount to Rs.20,30,585/- for depositing

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

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 dental college under the name “Ahmedabad Dental College & Hospital”. The assessee was granted registration u/s 12A of the Act on 22.3.1996 subject to certain conditions

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

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

3. Against the above order of AO, the assessee preferred first appeals before the CIT(A), however, the CIT(A) sustained the additions made by the AO for the respective assessment years under consideration while dismissing both the appeals of the assessee. 4. Further feeling aggrieved, the assessee is in appeals before us. 5. Having heard the parties and perused

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

3. Against the above order of AO, the assessee preferred first appeals before the CIT(A), however, the CIT(A) sustained the additions made by the AO for the respective assessment years under consideration while dismissing both the appeals of the assessee. 4. Further feeling aggrieved, the assessee is in appeals before us. 5. Having heard the parties and perused