VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

2. It has been held in a similar case in the case of COLLECTOR LAND ACQUISITION Vs. MST, KAIJI AND OTHERS-(1987) 167 ITR 471(SC): In the above case it was held that the delay can be condoned if there exists sufficient cause for the delay and the reasons for the same is properly evidenced. The appeal should

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

2. In terms of section 253(5) of the Act the Appellate Tribunal can condone the delay in filing of memorandum of cross objections or appeal if there is sufficient cause. The provisions of Section 253(5) of the Act states as under:- " ( ....)(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

2. In terms of section 253(5) of the Act the Appellate Tribunal can condone the delay in filing of memorandum of cross objections or appeal if there is sufficient cause. The provisions of Section 253(5) of the Act states as under:- " ( ....)(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

2. In terms of section 253(5) of the Act the Appellate Tribunal can condone the delay in filing of memorandum of cross objections or appeal if there is sufficient cause. The provisions of Section 253(5) of the Act states as under:- " ( ....)(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

2. In terms of section 253(5) of the Act the Appellate Tribunal can condone the delay in filing of memorandum of cross objections or appeal if there is sufficient cause. The provisions of Section 253(5) of the Act states as under:- " ( ....)(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

2. In terms of section 253(5) of the Act the Appellate Tribunal can condone the delay in filing of memorandum of cross objections or appeal if there is sufficient cause. The provisions of Section 253(5) of the Act states as under:- " ( ....)(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross

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

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

The appeal of the assessee is allowed

9). It is imparting education in the name of SR Global School at Jaipur. 2. The assessee filed the return u/s 139(4) on 31.03.2021 declaring total income of Rs.2,97,690/- computed as under:- Source of Fund Receipts from school 2,87,19,463 Receipts from trust 2,029 2,87,21,492 Application of Fund Expenses of school

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

9(1) of the Income-tax Act for the fund or Institution. In case the Form is not submitted Form 10 along with return of income, then the benefit of accumulation would not be available and such income would be taxable at the applicable rate. Further, the benefit of accumulation would also not be available if return of income

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.

delayed filed form on 20.02.2018 be condoned or not. Since, the assessee fulfils the conditions as prescribed as per circular no. 07/2018 we direct the ld. AO considered the claim of the assessee for an amount of Rs. 5,00,00,000/- in accordance with the provision of section 11(2) of the Act. Based on this observation the solitary

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited

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.”

condoned. 1.8. It will also be worthwhile to submit that the Board was also considering the difficulties being faced genuinely by the taxpayers in making such compliance and that the penal provisions under section 234E may be too harsh to be implemented. The penalty of Rs. 200/- for such technical defect was too high, and therefore a Circular was issued