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

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

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

condone the delay, and the matter is admitted for adjudication. 3. We heard the rival submissions and considered the documents available on the record. The assessee is a co-operative society engaged in business of trading in fertilizers and pesticides to its members. The assessee, while filing return of income claimed exemption under section 80P(2)(iv) amount to Rs.3

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

4) of the Act only mentions that on completion of regular assessment under section 143(3) dr 144 of the Act, the tax paid by assessee under section 143(1) of the Act shall be deemed to have been paid toward such regular assessment. That by itself does not mean there is merger of intimation under section 143(1) with

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

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 for condonation of delay of 16 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 of assessee’s consultant

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

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 for condonation of delay of 16 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 of assessee’s consultant

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

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 for condonation of delay of 16 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 of assessee’s consultant

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

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

delay in filing such Form/ return of income for the assessment year for the assessment year 2016-17,2017-18 & 2018-19. The bench noted that in the order of the ld. CIT(A) at page following non disputed facts emerges: “5.6.3 Under section 11 of the Income-tax Act, it has also been provided that if the Income from

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

delay of 20 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore admitting the appeal we are proceeded to deal with the merits

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

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..

Section under which notice issued Date of Remarks issuance 1. 142(1)/143(2) 18-08-2010 None attended 2. 142(1)/143(2) 20-08-2010 None attended Seema Pandi vs. ITO. 3. 142(1)/143(2) 07-01-2011 None attended 4. 142(1)/143(2) 31-01-2011 None attended 5. 142(1)/143

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

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

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

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

delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners' Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247

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

1) The appellant.\n(2) The respondent.\n(3) CIT\n(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 appeals were filed against the rejection of the assessee's application for condonation of delay and subsequent dismissal of appeals as not admitted

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. After considering the condonation application filed

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.

4 authorities to condone the delay by way of taking liberal views. In support, he placed reliance on the judgment delivered by ITAT Jaipur Bench in the case of “Rajasthan Medical Relief Society Vs. ITO (2024) 70 CCH 0289 JaipurTrib.” 7. The Central Board of Direct Taxes vide circular no. 07/2018 dated 20.12.2018 issued clarification as under: “Representatives have been