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13 results for “condonation of delay”+ Section 36(1)clear

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Key Topics

Section 153C12Section 12A10Addition to Income10Section 139(5)9Section 118Section 143(3)5Section 2504Section 11(2)4Section 132

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

ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16
Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288

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

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

3
Condonation of Delay3
Limitation/Time-bar2
Disallowance2
ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

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

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

In the result, the revenue appeals are dismissed

ITA 909/JODH/2024[2013]Status: DisposedITAT Jodhpur29 Sept 2025

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)

Section 139(5)

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 NEW DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 908/JODH/2024[2012-13]Status: DisposedITAT Jodhpur29 Sept 2025AY 2012-13

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

Section 139(5)

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

ITA 906/JODH/2024[2009-10]Status: DisposedITAT Jodhpur29 Sept 2025AY 2009-10
Section 139(5)

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

ITA 907/JODH/2024[2011]Status: DisposedITAT Jodhpur29 Sept 2025

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

Section 139(5)

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

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

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

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 petition and explained

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

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

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 petition and explained

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

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

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 petition and explained

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

Appeal is disposed of and the impugned order dated 24

ITA 95/JODH/2025[NA]Status: DisposedITAT Jodhpur07 Jul 2025

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.

For Appellant: Sh. Deewakar Arora, AdvFor Respondent: Shri Anil Dhaka, CIT(DR)
Section 12Section 12A

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

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

In the result, the appeal of the assessee is dismissed

ITA 668/JODH/2024[2020-21]Status: DisposedITAT Jodhpur17 Jun 2025AY 2020-21

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

Section 36(1)(va)

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

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

ITA 8/JODH/2024[2015-16]Status: DisposedITAT Jodhpur17 Mar 2025AY 2015-16

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

Section 144Section 86

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

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

In the result, appeal of the Assessee is partly allowed

ITA 248/JODH/2024[2017-18]Status: DisposedITAT Jodhpur30 Oct 2025AY 2017-18

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

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 115BSection 142(1)Section 144Section 69A

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