ACME INDUSTRIES,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

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

delay is condoned. 3.1 First of all, we take up the appeal of the assessee for the assessment year 2018-19 for adjudication. Brief facts of the case are that the assessee e-filed the ITR on 25-09-2018 declaring total income at Rs.27,75,370/-. Order u/s 143(1) was passed on 16-10-2019 at assessed income

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

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

2 BABA BEARINGS PVT LTD. VS. ITO, WARD 3(3), JDOHPUR 1. The Ld. CIT(A) is not justified in confirming the addition of Rs.3,08,878/- related to the payment of contribution to ESI and PF respectively. 2.1 During the course of hearing, the Bench observed that there is delay of 155 days in filing the appeal

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.

2 Shri Sanatan Dharam Shikshan Sansthan 3. As mentioned above, the impugned order was passed on 24.08.2024. Present appeal is accompanied by an application dated 03.02.2025, seeking condonation of delay in filing the appeal. 4. First of all submissions have been put forth on the point of condonation of delay in filing of the appeal. 5. Arguments heard. File perused

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

2. There was a delay of 51 days in filing the appeal before the Tribunal. The reason for the delay was explained in the application that the order was not placed in the office of the advocate by the staff before and that it was only at the time of filing a new appeal of the company

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

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

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)

2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 609 days. 3. After considering the condonation application filed by the assessee in the present appeal, we condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that

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