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

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

section 153C r.w.s. 143(3) of the Act, for A.Ys 2014-15 & 2015-16, date of order 26/12/2018 and for A.Y. 2017-18 order passed u/s 143(3) date of order 26/12/2018. 2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

section 153C r.w.s. 143(3) of the Act, for A.Ys 2014-15 & 2015-16, date of order 26/12/2018 and for A.Y. 2017-18 order passed u/s 143(3) date of order 26/12/2018. 2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

section 153C r.w.s. 143(3) of the Act, for A.Ys 2014-15 & 2015-16, date of order 26/12/2018 and for A.Y. 2017-18 order passed u/s 143(3) date of order 26/12/2018. 2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation

SHRI SANATAN DHARAM SHIKSHAN SANSTHAN,SRIGANGANAGAR vs. CIT (EXEMPTION), JAIPUR

Appeal is disposed of and the impugned order dated 24

Bench: Learned Cit(E), Jaipur, An Application U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), In Form 10Ab To Seek Its Registration.

36 is dated 03.02.2025. As is available from the impugned order, the 3 Shri Sanatan Dharam Shikshan Sansthan application submitted u/s 12AB of the Act, came to be rejected for want of registration of the applicant under RPT Act, 1959 . Along with application seeking condonation of delay, an affidavit of the Secretary of the applicant Institution has been filed

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

section 11 and 12 shall apply to the case of the assessee Accordingly no exemption is granted u/s 11(2) of the IT Act for the year under consideration In result the appeal of the appellant is dismissed.” 5. As the assessee did not receive any favour from the appeal filed before ld. NFAC/ CIT(A). The present appeal filed

BABA BEARINGS PVT LTD,BORANADA vs. DCIT, BANGALORE

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condoned. 3 BABA BEARINGS PVT LTD. VS. ITO, WARD 3(3), JDOHPUR 3.1 The solitary issue raised by the assessee in this appeal relates to late deposit of employees contribution towards PF and ESI. Brief facts of the case are that the assessee filed the return of income on 25-09-2018 alongwith the Tax Audit Report. The CPC, Bangalore

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

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary which reads as under: 4 ITA No. 5 to 12/Jodh/2024 Assessment Year

DCIT CENTRAL CIRCLE-31 NEW DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

delay is condoned, and the appeals are admitted. 4. Briefly the facts are that the Appellant is inter alia engaged in the business of manufacturing and processing cotton and synthetic yarns. During the year under consideration, the Appellant has received Interest subsidy amounting to Rs. 36,25, 79,467/- by virtue of Technology Upgradation Fund Scheme (TUFS). In the original

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

delay is condoned, and the appeals are admitted.\n4.\nBriefly the facts are that the Appellant is inter alia engaged in the\nbusiness of manufacturing and processing cotton and synthetic yarns. During\nthe year under consideration, the Appellant has received Interest subsidy\namounting to Rs. 36,25, 79,467/- by virtue of Technology Upgradation Fund\nScheme (TUFS). In the original

DCIT CENTRAL CIRCLE-31 DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

delay is condoned, and the appeals are admitted. 4. Briefly the facts are that the Appellant is inter alia engaged in the business of manufacturing and processing cotton and synthetic yarns. During the year under consideration, the Appellant has received Interest subsidy amounting to Rs. 36,25, 79,467/- by virtue of Technology Upgradation Fund Scheme (TUFS). In the original

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE (Judicial Member)

delay is condoned, and the appeals are admitted. 4. Briefly the facts are that the Appellant is inter alia engaged in the business of manufacturing and processing cotton and synthetic yarns. During the year under consideration, the Appellant has received Interest subsidy amounting to Rs. 36,25, 79,467/- by virtue of Technology Upgradation Fund Scheme (TUFS). In the original

RAJENDRA SINGH BHATI,JAISALMER vs. INCOME TAX OFFICER WARD 1, BARMER

In the result, the appeal of the assessee is dismissed

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

delay of 51 days in filing this appeal is condoned end appeal is admitted. 3. At the time of hearing, none attended for the assessee. However, with the assistance of the learned DR, we have gone through the facts of the case and heard the appeal as covered matter in favour of revenue by the judgment of the honourable apex

KAPIL MARLECHA,PALI vs. ITO,WARD-3,, PALI

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that the assessee filed his return of income on 30.01.2018 declaring income of Rs.2,36,420/-. The case was selected for limited scrutiny on the issue of cash deposits during the demonetisation period. 4.1 The AO noticed

AZIZ KHAN,ABU ROAD vs. ITO, ABU

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

delay is condoned. 4.1 Brief facts of the case are that the assessee e-filed the return of income for the A.Y. 2019-20 on 28-10-2019 declaring total income of Rs.33,36,685/- which was processed u/s 143(1) at Rs.41,51,336/- buy disallowing a sum of Rs.8,14,651/- on account of provident fund