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

The appeal of the assessee is allowed

condone such delay on authorities concerned. In the case of Jaya Educational Trust v. Dy. CIT [2021] 130 taxmann.com 225/191 ITD 107 (Chennai - Trib.), ITAT held that where assessee had filed return of income within due date specified under section 139(4

SUKHAD JEEVAN SANSTHAN,CHITTORGARH vs. CIT (EXEMPTION) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

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

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected

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\npurposes

condoned the net delay of 280 days for assessment year 2012-13, considering the sufficient cause presented by the appellant. The appeals were admitted and restored to the file of the CIT(A) for adjudication on merits.", "result": "Allowed", "sections": ["Section 144", "Rules 34(4

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.”

4) The provisions of this section shall apply to a statement referred to in sub- section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after

EKKADAM SEVA SANSTHAN,SRIGANGANAGAR vs. THE CIT (EXEMPTION), JAIPUR

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

section 12AB of the Income-tax Act, 1961 was rejected. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 20 days for which the assessee had filed the condonation application for condoning the delay. 3. Ld. DR strongly opposed the condonation of delay. 4

SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

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

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

4 We have heard the contention of both the parties and perused the materials available on record. The prayer as mentioned above by the assessee Seema Pandi vs. ITO. for condonation of delay of 208 days has merit for the reason that there was complete lockdown in Jaipur on account of COVIND-19 and all the offices including the office

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression sufficient cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression sufficient cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression sufficient cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being

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\npurposes

4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": {"facts": "The assessee's appeals were filed against the rejection of their application for condonation of delay and dismissal as not admitted, challenging the order passed under section

UTTARAKHAND VIKAS SAMITI,UDAIPUR vs. DCIT, CPC / ITO, WARD EXEMPTION, UDAIPUR

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

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleuttarakhand Vikas Samiti Vs. Dcit, Cpc/Ito, Ward Exemption, 117, Main Road, Bhupalpura, Udaipur - 313001 Udaipur - 313001 Pan No. Aaatu 3935 G Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax, Appeal, Addl/Jcit (A) Patna [Hereinafter Referred To As “The Jcit Appeal”] Dated 24.01.2025 With Respect To Assessment Year 2018-19 Challenging Therein Confirmation Of Addition Of Rs. 6,00,000/- Without Appreciating Facts Of The Case.

Section 10B deals in entire different set of facts. He further submitted that keeping in view of the practical difficulties and technical glitches of e-filing site an amended provision of law to make it more beneficial to the public at large. The CBDT has issued various circulars directing the Asst. Year: 2017-18 4 authorities to condone the delay

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

In the result, the appeal of the assessee is allowed

section 11(5) of the Act. It has been intimated the department in Form 10 as provided u/s 11 (2) of the Act on 13/02/2020. Despite filing of the reply with respect to grant of the condonation of delay in filing of the Form 10 vide order no. ITBA/COM/F/17/2020-21/1027179655(1) dated 29.05.2020 by Ld CIT (Exemption), Jaipur

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

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.

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. 6. Ld. AR for the appellant-applicant has submitted that the representative of the applicant was under bonafide belief that no appeal could be filed without obtaining certificate of registration of the applicant under

MUNNA RAM,JODHPUR vs. ITO, WARD-3(5), JODHPUR

In the result, the appeal is allowed for statistical purpose

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

delay in the instant case clearly demonstrated that this appeal was not prosecuted with due care. Accordingly, 4 he held that the appellant has no "sufficient cause" in terms of section 249(3) of the Act, for not presenting the appeal within the prescribed period. It is well- settled law that an appellant is not entitled to the condonation

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B of the Income Tax Act, 1961. 5. That, the Ld. CIT(A), NFAC, Delhi, erred in not condoning the delay

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B of the Income Tax Act, 1961. 5. That, the Ld. CIT(A), NFAC, Delhi, erred in not condoning the delay

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B of the Income Tax Act, 1961. 5. That, the Ld. CIT(A), NFAC, Delhi, erred in not condoning the delay