SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

condone the delay of 487 days in filing the present appeal and admit the same for hearing. 7. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate of 10.16% subject to Depreciation and Interest to third

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

condone the delay of 487 days in filing the present appeal and admit the same for hearing. 7. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate of 10.16% subject to Depreciation and Interest to third

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

condone the delay in filing appeal\nbefore CIT Appeal and remand the matter to adjudicate on merits. In support to\nsubstantiate the cause of delay, he filed an affidavit of the official liquidator\ncertified by Registered Notary which reads as under:\n4\nITA No. 5 to 12/Jodh/2024\n Assessment Year 2012-13 to 2019-20\nINDIA NON JUDICIALIN-GJ59714587427278W\nGovernment

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

condone the delay in filing appeal\nbefore CIT Appeal and remand the matter to adjudicate on merits. In support to\nsubstantiate the cause of delay, he filed an affidavit of the official liquidator\ncertified by Registered Notary which reads as under:\n4\nITA No. 5 to 12/Jodh/2024\n Assessment Year 2012-13 to 2019-20\nCertificate No.\n: IN-GJ59714567427278W

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)

50,000/- made to the total income of the Appellant on account of unexplained money, deposited into the bank, under the provisions of section 69A of the Income Tax Act, 1961. 3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short

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)

50,000/- made to the total income of the Appellant on account of unexplained money, deposited into the bank, under the provisions of section 69A of the Income Tax Act, 1961. 3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short

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)

50,000/- made to the total income of the Appellant on account of unexplained money, deposited into the bank, under the provisions of section 69A of the Income Tax Act, 1961. 3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short

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

condone the delay in filing appeal\nbefore CIT Appeal and remand the matter to adjudicate on merits. In support to\nsubstantiate the cause of delay, he filed an affidavit of the official liquidator\ncertified by Registered Notary which reads as under:\n4\nITA No. 5 to 12/Jodh/2024\n Assessment Year 2012-13 to 2019-20\n3-BC\n10/09/2024\nCertificate

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 purposes

Bench: Shri Rajpal Yadav, HonʼBle & 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: BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL (ITAT)-Jodhpur Bench In the matter of Adarsh Credit Co-Operative

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 2012-13 to 2019-20 Certificate No. Certificate Issued Date Account

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 purposes

Bench: Shri Rajpal Yadav, HonʼBle & 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: INDIA NON JUDICIAL IN-GJ59714587427278W Government of Gujarat सत्यमेव जयते Certificate of Stamp Duty RG. SERIAL NO. 9.86 DATE

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

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 purposes

Bench: Shri Rajpal Yadav, HonʼBle & 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. *(Content of the Stamp Paper/Affidavit from Page 4 is supporting evidence; its main points are detailed below)* A Stamp Certificate (Affidavit) from

ITO (EXEMPTION), UDAIPUR vs. M/S. RAJASTHAN MEDICARE RELIEF SOCIETY, CHITTORGARH

In the result, appeal of the revenue is dismissed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain

condone the delay and heard the appeal on merit. 4. The only grievance of the revenue relates to allowing the assessee for exemption U/s 10(23C)(iiiac) of the Income Tax Act, 1961 (in short, the Act). In this regard, the facts of the case, in brief, are that the assessee is a society in healthcare space registered under Rajasthan

ACIT, CENTRAL CIRCLE-3, JODHPUR vs. BHANWAR SINGH RATHORE , PALI

Accordingly, it is held that the AO rightly added Rs.19,06,200/- u/s 68 of the IT. Act,1961. The appellant fails on this ground. The ground raised by the appellant regarding this issue is, hereby, ...

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Acit-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income Tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising Out Of Ita No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore Acit-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income Tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

condone the delay and proceed with the disposal of appeals as well as cross- objection on merits. 1.3 We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. Our adjudication

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of This Appeal.”

condonation of delay we admit the appeal to be decided on merits. 4. The fact as culled out from the records is that the assessee has filed return of income for A.Y 2017-18 electronically on 16.10.2017 declaring total income of Rs. Nil. The case was selected for Limited Scrutiny through CASS. Notice

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground